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France’s Transition to Mandatory e-Invoicing: Version 3.0 External Specifications and AFNOR Guidance

  • France released version 3.0 of External Specifications for e-Invoicing
  • Transition to mandatory electronic invoicing starts on September 1, 2026
  • Full implementation by September 1, 2027
  • Specifications focus on directory management, data processing, and interoperability
  • Additional guidance from AFNOR expected in 2025
  • Reform aims to combat VAT fraud and enhance tax transparency
  • All companies mandated to receive electronic invoices starting September 2026
  • Large companies and mid-sized enterprises to issue electronic invoices in September 2026
  • Smaller businesses and microenterprises to follow in September 2027

Source: fiscal-requirements.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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