The French tax administration updated its electronic invoicing FAQ and technical specifications on August 3, 2022, providing additional guidance on specific use cases ahead of the mandatory B2B electronic invoicing reform implementation.
The FAQ, originally published on May 31, 2022, has been updated with information covering debit notes, account statements, and gift voucher transactions including both sale and redemption scenarios. The tax authorities indicated the FAQ will continue to be updated regularly as the electronic invoicing system development progresses.
The external technical specifications document has been enhanced to version 2.1, incorporating detailed guidance on gift voucher transaction handling. The document's annexes remain unchanged from version 2.0 released on June 30, 2022, and continue to be available for download.
These updates form part of France's preparation for mandatory B2B electronic invoicing, which will require businesses to submit invoices through certified platforms or directly to the tax administration's system. The enhanced guidance addresses specific transaction types that posed implementation questions for businesses preparing for the new requirements.
