The French tax administration (DGFiP) has updated the technical specifications for mandatory electronic invoicing, published on 30 June 2022, with additional use cases and clarified e-reporting transmission procedures.
The updated specifications, available in the Professional section under electronic invoicing resources, represent what the authorities describe as the "crystallised version" of the technical requirements. The specifications were originally published on 31 March 2022 and have now been enhanced based on stakeholder feedback and implementation requirements.
Key changes include the addition of new business use cases for electronic invoicing scenarios and more detailed guidance on how businesses must transmit e-reporting data to comply with the mandatory system. The specifications cover the technical requirements for business-to-business electronic invoicing that forms part of France's broader digitisation of VAT reporting.
Despite being described as crystallised, the specifications may still receive further updates to address additional use cases or clarifications that stakeholders identify as necessary for implementation. The DGFiP and AIFE (the electronic invoicing agency) continue to accept feedback through their dedicated email contact for the electronic invoicing mission.
