France Advances B2B E-Invoicing Reform with New API Standard
On May 27, 2025, the French Association for Standardization (AFNOR) published the much-anticipated XP Z12-013 experimental standard, defining API specifications to facilitate communication between companies and certified e-invoicing platforms known as Partner Dematerialization Platforms (PDPs).
France’s E-Invoicing Reform at a Glance
France’s e-invoicing and e-reporting mandate aims to digitize domestic B2B invoicing, enhance VAT collection, and streamline tax reporting. The reform relies on a three-tiered model involving companies, PDPs, and a central government hub known as the Public Invoicing Portal (PPF).
Key features include:
- Structured invoice formats (Factur-X, UBL, or CII) and real-time invoice status tracking.
- Mandatory routing of invoices through certified PDPs, who also extract and report invoice data to the tax authorities.
- E-reporting obligations for B2C and cross-border transactions to improve fiscal transparency.
Key Implementation Dates:
- September 2026: Mandatory e-invoicing issuance begins for large and medium-sized businesses. All businesses must be able to receive e-invoices by this date.
- September 2027: Small businesses must also begin issuing electronic invoices.
- Ongoing: Pilot and user testing phases are underway in 2025, including testing of the national directory and declaration services.
A Technical Blueprint for Interoperability
The new XP Z12-013 standard, titled “API pour interfacer les systèmes d’informations des entreprises avec les Plateformes de Dématérialisation Partenaires”, lays out a structured framework for APIs that will connect enterprise information systems with PDPs. Its core objective is to ensure standardized, secure, and real-time data exchange between businesses and the certified platforms handling invoice and transaction flows.
Key Features of XP Z12-013
Scope & Classification
Falling under the ICS 35.240.01 category, this 17-page standard belongs to the domain of information technology applications. It underscores the technical nature of the reform, focused on data interoperability and automated document flows.
Standard Status
Although labeled as “experimental” (XP), the standard is now officially in force, having been published in May 2025. This release enables software vendors and corporates to begin aligning their systems well ahead of the 2026 deadlines.
Supporting Documentation
XP Z12-013 includes companion files and technical specifications for developers, aiding in the deployment of compliant API endpoints and data workflows.
Accessibility
AFNOR has made the standard available for free consultation through Afnor Éditions, ensuring broad accessibility during the preparatory phase.
Implications for Businesses
The introduction of XP Z12-013 complements earlier updates from May 13, 2025, which outlined invoice statuses, core formats, and compliance rules that form the basis of France’s e-invoicing reform. These elements form the “minimum viable scope” for the future mandatory system.
With the publication of this API standard, businesses now have a clearer path to achieving technical readiness for the reform. Large and mid-sized enterprises, in particular, must start adapting their systems to accommodate structured invoice formats, e-reporting flows, and real-time status tracking via PDP-to-PDP integration.
Preparing for September 2026 and Beyond
The XP Z12-013 release comes at a critical time. The French e-invoicing mandate will become compulsory for large and mid-sized businesses by September 2026, and for all remaining entities by September 2027. All companies, however, must be able to receive e-invoices by the initial 2026 deadline.
There’s more you should know about e-invoicing in France – learn more about the new and upcoming regulations.
