1 The invoice formats are written into law
What in this rule affects your outbound invoicing
The law now lists the formats invoices must travel in, defined in an AFNOR standard with no edition named.
2 Standards for connections and use cases
What in this rule affects your outbound invoicing
A platform must follow an AFNOR standard for any standard connection (API) it offers, and another for each kind of invoicing case it handles, again with no edition named.
3 Converting between formats
What in this rule affects your outbound invoicing
The sending platform converts an invoice into one of the listed formats. If the conversion cannot keep every detail, a readable copy of everything in the original must travel with it. The receiving platform has the same duty.
4 Every invoice number must be unique
What in this rule affects your outbound invoicing
Your certified platform now has to check that every invoice number is unique. A reused number would most likely come from how your own software numbers invoices.
5 A new entry in the invoice data
What in this rule affects your outbound invoicing
Price surcharges for fees and charges join the data a company has to transmit, so your invoices have to be able to carry them.
6 Two dates moved
What in this rule affects your outbound invoicing
Two dates in the rules on invoice data move to 1 September 2026 and 1 September 2027, so they now match the mandate's own timetable.
7 Sales and payment data redefined
What in this rule affects your outbound invoicing
The data you report on sales and payments is redefined, with the total amount becoming the total taxable base and the amount collected now reported in euros, while two entries go.
8 A fixed timetable for e-reporting
What in this rule affects your outbound invoicing
E-reporting follows a fixed timetable instead of a minimum frequency, and a period with no transactions needs no report. The timetable applies separately to each platform a company uses.
9 VAT groups in the directory
What in this rule affects your outbound invoicing
The central directory must now list the members of a VAT group, and each routing code gets a label.
10 Changing platform gets fixed deadlines
What in this rule affects your outbound invoicing
Moving to a new receiving platform becomes a set procedure, with two working days to tell the old platform and five for it to object. The directory is then updated within a set time. The signed agreement behind the move is kept for three years.
11 Stricter terms for certified platforms
What in this rule affects your outbound invoicing
Certified platforms face stricter conditions to register and stay certified, including security certification from an accredited body and connection tests with the directory and another platform.