France: E-Invoicing Updated External Specifications

The reform of electronic invoicing focused on Value Added Tax (VAT) is founded on four primary objectives:

1. Strengthen companies' competitiveness: This aims to reduce the administrative burden, shorten payment terms, and boost productivity through digitalization.
2. Simplify VAT reporting obligations: Over time, this will allow for pre-filled declarations, making it easier for companies to comply.
3. Improve fraud detection: This will benefit honest economic operators by identifying fraudulent activities more effectively.
4. Enhance real-time business activity knowledge: This will enable economic policies to be more accurately aligned with the actual financial conditions of various players.

In this context, the Agency for State Financial Information Technology (AIFE) has been tasked with developing the Public Invoicing Portal (PPF). The PPF will serve a crucial role in this system, functioning as a directory for invoice addressing and routing and facilitating the transmission of billing and transaction data to tax authorities.

PURPOSE OF EXTERNAL SPECIFICATIONS

The work initiated by AIFE and the Directorate General of Public Finances (DGFiP) between 2021 and 2023 has resulted in the definition and dissemination of the target solution's specifications. These reference specifications, available on the impots.gouv.fr website under Documentary Resources, outline the context and objectives of e-invoicing, its regulatory framework, and a functional description of the PPF. The document also details the exchange modalities with the PPF, including flows, formats, connections, and the central directory.

NEW VERSION OF THE EXTERNAL SPECIFICATIONS

The latest external specifications (version 2.3) were released in July 2023. Following this release, DGFiP and AIFE engaged with ecosystem stakeholders through workshops and consultations. These sessions, involving companies of various sizes, publishers, digitalization operators, professional federations, and expert orders, aimed to:

• Clarify and refine aspects of the solution
• Identify necessary complements and agree on suitable adjustments
• Provide support for future users

This new version results from these collaborative efforts and is the reference base for all parties involved in this significant reform.

MAIN CHANGES IN THE NEW VERSION

Simplified Directory Flows: By separating and standardizing directory flow uses into consultation and updated flows, data volumes exchanged are reduced, and future facilitation is improved.

Complete History of the Directory: A complete history mechanism has been implemented to enhance user experience by providing a precise view of changes and anticipating future events.

Redesign of Business Object Life Cycle Management: The life cycle has been amended to include possible statuses for all business (invoice, transmission, directory) and technical (flows) objects, detailing their definitions, sequences, and associated actors.

Management of Invoice Statuses: A matrix of invoice statuses is available to help stakeholders identify and manage these statuses.

Single "Readable" Per Invoice: The rule regarding documents associated with each submitted invoice has been clarified to ensure each invoice has only one legible attachment. Multiple legible attachments will lead to rejection. The issuing platform must produce a compliant, legible document if it creates the invoice.

Rounding Tolerance: The solution can manage rounding to simplify procedures for companies, especially in online VAT calculations of invoices.

These changes are indicative and not exhaustive. For full details, refer to the external specifications version 2.4.

SUBJECTS UNDER INVESTIGATION

Several complex subjects are under review to determine their management methods, including:

• Invoice delegation
• Subrogation of invoices
• Service mode use cases (API)
• Review of refusal/dispute grounds

WHAT'S NEXT?

An online form has been established to gather operator feedback on this version (AIFE Contact Form). All submitted comments will be analyzed and discussed in new working sessions with key economic stakeholders. Items not included in this version (e-invoicing and e-reporting normative documents XSD, swaggers, and sample files) will be released following ecosystem feedback. Other documents (schematrons) will be published by the end of 2024.

AVAILABLE TO DOWNLOAD!

We are pleased to provide you with documents including English translations of documents numbered 0, 01, 02 to download. Click on desired file to download. 

00. Presentation Sheet
0- Fiche présentation Spécifications v2.4 FR.docx
0- Fiche présentation Spécifications v2.4.pdf
Presentation sheet ENG version.docx

01. External specifications
01 external specifications ENG.docx
1- Dossier de specifications externes FE - Dossier general_v2.4 FR.docx
1- Dossier de specifications externes FE - Dossier general_v2.4.pdf

02. External spec Use Cases
2- Dossier de specifications externes FE - Cas d usage_v2.4 FR.docx
2- Dossier de specifications externes FE - Cas d usage_v2.4.pdf
External Spec User Cases ENG.docx

03. Annexes V2.4
20240619_Annexe 1 - Format sémantique FE e-invoicing - Flux 1 & 2 - V1.6.xlsx
20240619_Annexe 2 - Format sémantique FE CDV - Flux 6 - V2.0.xlsx
20240619_Annexe 3 - Format sémantique FE annuaire - V1.5.xlsx
20240619_Annexe 4 - Format sémantique FE e-reporting - Flux 8 - V1.6.xlsx
20240619_Annexe 5 - Format sémantique FE e-reporting - Flux 9 - V1.6.xlsx
20240619_Annexe 6 - Format sémantique FE e-reporting_V1.6.xlsx
20240619_Annexe 7 - Règles de gestion - V1.6.xlsx

04. XSD V2.4
Annuaire_Actualisation_F12-F13.xsd
Annuaire_Consultation_F11.xsd
Annuaire_Consultation_F14.xsd

05. Exemples V2.4
Annuaire_Actualisation_F12-F13.xml
Annuaire_Consultation_F14.xml

SOURCES/RECOMMENDED READ:

• Spécifications externes B2B | impots.gouv.fr