On 31 July 2023, the French authorities published an updated version of the ‘External specifications file for electronic invoicing’, version 2.3, currently available only in French.
The version 2.3 introduces new chapters and removes use case explanations which are now published as a separate new document. It also updates annexes which are attached as Excel files; in particular, the files regarding life cycles, e-invoicing flows, and management rules.
It’s important to note that, notwithstanding the announcement about the postponement of the roll-out of the e-invoicing and e-reporting mandate, the recently updated documents clearly show that the authorities are committed to continue the work on the development of the mandate and to keep businesses and service providers focused on implementing the new technical requirements as planned.
