France: Updated external specifications for e-invoicing and e-reporting

Dilara Inal
February 1, 2023

The French authorities published the updated version of the ‘External specifications file for electronic invoicing’.

The new specifications introduced additional mandatory e-invoicing data, new and modified cases of use, amended frequency for e-reporting, retention of invoices by the public billing portal and other new explanations as well as examples for XML files.

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Dilara Inal

Dilara is a junior regulatory counsel at Sovos based in Istanbul. Prior to joining Sovos worked as a tax attorney in a law firm after obtaining her LL.B. Dilara is currently pursuing her master’s degree in Tax Law at Istanbul University.
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