Extension of e-invoicing and introduction of e-reporting in France – publication of an English version of the external specifications

French tax authorities have published an English version of the “external specifications” that contain all documents describing the formats for exchanges with the public invoicing portal in the context of the new rules. These specifications will be updated before the year end but the current version may already be considered as covering the main cases/ type of transactions.

As a reminder, currently, e-invoicing only applies to B2G transactions. As from 1 July 2024, France will extend the scope of the e-invoicing to all transactions between French based companies and introduce an e-reporting obligation for B2C transaction or cross-border transactions.

Vanessa Irigoyen

With more than 16 years of experience, Vanessa has extensive expertise in the implementation of international efficiency business models for customs, export control and indirect tax purposes. Her functions notably […]

Delphine Nicault

Delphine Nicault is an Attorney-at-Law at the French Bar. She joined Deloitte in 2002 and assists her clients on day-to-day VAT issues. She developed an expertise in the VAT and […]

Manon Badet

Manon is a lawyer in the Paris VAT and Customs department, specialist in French VAT and customs.