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France publishes updated technical standards for 2026 mandate

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New versions of the pivotal standards XP Z12-012 (“Formats and Profiles”) and XP Z12-014 (“Use Cases”) were officially released.

On July 31, 2025, France took another significant step toward implementing its national e-invoicing and e-reporting mandate, with new versions of the XP Z12-012 (“Formats and Profiles”) and XP Z12-014 (“Use Cases”) standards.

These updated documents, published by AFNOR and developed with the FNFE-MPE, incorporate feedback from over 200 contributors representing various stakeholders in the French e-invoicing ecosystem. They reflect a collective effort to refine technical standards, clarify use cases, and align more closely with the European e-invoicing norm EN16931.

What’s New in Z12-012 and Z12-014?

The latest version of XP Z12-012 provides a detailed breakdown of supported invoice formats and lifecycle status messages. It also includes two annexes featuring structured examples that are intended to ease implementation efforts by PDPs (now referred to as PA: “Plateformes Agréées”), dematerialization operators, and software providers. This structure helps bridge the gap between standard definition and technical execution, notably for integration with the PPF (Portail Public de Facturation) and its data concentrator.

Meanwhile, XP Z12-014 outlines updated use cases that will serve as the operational guidelines of the French B2B e-invoicing reform. It expands the library of use cases with enhanced clarity and traceability, serving as a guide for how invoices and their statuses should be managed across different business scenarios.

With e-invoicing set to become mandatory in France, staying aligned with the latest updates to Z12-012 and Z12-014 is critical. These standards not only define the technical framework but also serve as the foundation for interoperability between private platforms and the state-operated PPF. They ensure that all stakeholders speak the same language, both in terms of data and process.

Further developments imminent

To support conformance testing, beta versions of the official Schematrons (validation rules used to check the structure and content of e-invoices) were also released by the FNFE. These will allow stakeholders to begin testing their solutions against the evolving standard.

The next significant update of the standards, expected in October, will expand the profiles to include:

  • Additional data fields
  • Multi-vendor invoice support
  • B2C e-reporting scenarios
  • Continued enhancements based on EN16931 advancements

Access the Updated Standards

Download links (available in French only):

Stay tuned to The Invoicing Hub for the latest global developments on e-invoicing mandates, and visit our France Country Profile to learn more.

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