- Emergence of the XP Z12-014 Standard: The XP Z12-014 standard, particularly Appendix A, is reshaping the French B2B invoicing landscape by establishing a framework that shifts focus from the Public Billing Portal (PPF) to Partner Dematerialization Platforms (PDPs), emphasizing direct interoperability in inter-company transactions.
- Clarification of Roles and Use Cases: This standard outlines 36 detailed use cases relevant to B2B operations, defining clear responsibilities for sellers, buyers, and PDPs, which enhances rigor, traceability, and interoperability in invoicing practices across various business sectors.
- Strategic Transformation Opportunity: Beyond technical compliance, the reform encourages businesses to rethink supplier-customer relationships, secure VAT processes, and prepare for future interoperability needs, positioning the XP Z12-014 as a vital tool for enhancing competitiveness and operational efficiency.
Source
France publishes new standards for E-Invoicing Reform
- Publication of New Standards: On June 13, 2025, the Association Francaise de Normalisation (ANFOR) released the AFNOR Standard XP Z12-014, introducing updated business-to-business e-invoicing use cases, significantly modifying the previously established 36 use cases.
- Complementary Standards: The XP Z12-014 standard, along with XP Z12-012 and XP Z12-013, outlines best practices for e-invoicing implementation, core data formats, and standardized APIs to enhance interoperability among systems and stakeholders involved in electronic invoicing.
- Advisory Recommendations: Affected multinational entities should familiarize themselves with these standards, stay informed on updates, and consult tax advisors to ensure effective compliance with the evolving e-invoicing landscape in France.
Source EY
See also
French E-Invoicing Mandate: A Comprehensive Briefing – VATupdate
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
