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.
