The French Tax Administration (FTA) has released version 2.4 of the “external specifications” for electronic invoicing (e-invoicing) reform, reaffirming their commitment to the implementation schedule set for September 1, 2026. The new specifications include updates and changes in various areas, such as directory flows, lifecycle management, invoice readability, VAT rounding rules, and semantic formats. The release of the Directory containing addresses of companies subject to e-invoicing will be made available to certified platforms by the end of 2024. The specifications contain over 100 changes and updates compared to previous versions.
Source EY
