France Advances E-Invoicing Reform:
New Version of B2B/B2G External Specifications
and Three AFNOR Standards Published

The French Tax Administration (DGFiP) is accelerating preparations for the mandatory B2B (business-to-business) e-invoicing and e-reporting system by publishing new versions of the B2B external specifications on its official portal (impots.gouv.fr). These updates are critical for clarifying the technical framework underlying the reform.

In addition, three new technical standards developed by the French Standardization Association (AFNOR) (XP Z12-012, XP Z12-013, and XP Z12-014) that detail the system’s operation have also been made public.

Core Content and Purpose:

The published specifications and standards detail the technical requirements within the e-invoicing ecosystem:

• Formats and Profiles (XP Z12-012): Defines the supported formats (such as UBL, CII, Factur-X) and profiles for e-invoice messages and lifecycle statuses.
• APIs (XP Z12-013): Specifies the APIs to be used for interfacing company information systems with the Partner Dematerialisation Platforms (PDPs).
• B2B Use Cases (XP Z12-014): Outlines B2B operational guidelines and scenarios (e.g., specific cases, third-party payments) across different business processes.

The release of these technical documents aims to ensure the alignment and compliance of system integrators and approved platforms with the Public Invoicing Portal (PPF). The mandate is scheduled to begin in September 2026 for large and medium-sized enterprises.

Official French tax authority B2B/B2G external specifications