E-invoicing: what version 1.4 of the AFNOR XP Z12-012 and XP Z12-014 standards changes (June 2026)

I. Structure of flow 2 (e-invoicing)

Version 1.4 adds several groups and tags to the structure of flow 2—most of them optional—and relaxes one requirement that had previously been mandatory at the line level.

Exchange rate of the VAT accounting currency

The standard introduces a new optional group, BT-167, dedicated to the exchange rate of the VAT accounting currency. When this group is used, both the target currency and the source currency must be specified; the exchange rate date may be provided on an optional basis.

New date tags

Five optional date tags have been added. At the header level, it is now possible to specify the contract reference date (EXT-FR-FE-199), the purchase order reference date (EXT-FR-FE-197), and the despatch advice date (EXT-FR-FE-198). At the line level, the standard adds the purchase order reference date (EXT-FR-FE-200) and the despatch advice date (EXT-FR-FE-201), the latter becoming mandatory when the group EXT-FR-FE-BG-07 “Despatch advice details” is used.

Document-level charges or fees

The optional header-level group BG-21 “Document-level charges or fees” gains two optional tags allowing a non-VAT tax code to be specified (BT-177) along with the corresponding code list (BT-177-1 “ListID of non-VAT tax codes”).

Line-level delivery terms — Incoterms

A new optional group, EXT-FR-FE-BG-15, has been created to record delivery terms at the line level in accordance with Incoterms. When the group is used, the code corresponding to the Incoterm must be specified; the name of the place of delivery remains optional.

Non-VAT taxes at line level

The name of the optional repeatable group BG-28 has been clarified to indicate that it also covers taxes other than VAT: it is now titled “Charge or fee or non-VAT tax on an invoice line”. The group also gains an optional, non-repeatable sub-group comprising two tags: the reason code for non-VAT taxes applicable to the invoice line (BT-193) and the list of non-VAT tax codes to be used (BT-193-1).

Price details and discounts

Within the line-level group BG-29 “Price details”, the optional group BT-147 “Discount on the item price” may now be repeated. Two optional tags have also been added, allowing the reason for the discount on the unit price and the corresponding reason code to be specified.

VAT category code at line level

Finally, the tag BT-151 “Invoiced item VAT category code” at the line level is no longer mandatory.

Note. The structure of flow 10 (e-reporting) remains unchanged.

II. Use cases and business rules

Version 1.4 also introduces a series of clarifications to the use cases and business rules.

The business rule for tag BT-21 “Subject code”, within group BG-1 “Invoice note”, now allows the value “B2CINT” to be used for international transactions located outside France, so as to facilitate B2C e-reporting.

Annex A on use cases is supplemented with clarifications on the “Rejected” status, in particular where it is issued after the VAT return has been filed.

Use case No 5, on expenses advanced on behalf of the business, now specifies the employee data that may appear on the invoice so that it can be reconciled for reimbursement purposes.

Use case No 15, on orders with possible prepayments, has been generalized.

Use case No 33 — Margin VAT schemes

Use case No 33, on margin VAT schemes, has had its VATEX codes corrected. It has also been enriched with sub-headings devoted to the travel agents’ scheme in B2B, the same scheme in B2C, and the statement of the margin excluding VAT together with the corresponding VAT.

Use case No 40 — Set-off

Use case No 40, on set-off, has been expanded on two fronts. It now addresses, on the one hand, set-off across several invoices, presented as best practice, and, on the other hand, so-called “bidirectional” invoices — that is, invoices showing an amount payable calculated by deducting a price owed by the seller in respect of a transaction carried out for its benefit by the buyer.

On this latter point, the business rules notably allow the codes “B”, “S” and “M”, combined with the suffix “9”, to be used in tag BT-23 “Invoicing framework” to flag a bidirectional invoice. Examples of such invoices are also provided.

Use case No 44 — Overseas territories

Use case No 44, on the French overseas territories, has been enriched with developments on the scope of the reform in those territories and on octroi de mer (dock dues).

Sector-specific clarifications

Finally, the standard incorporates substantial sector-specific clarifications: fifteen pages are devoted to the media sector and the purchase of advertising space, eight pages to the energy sector, and five pages to the real estate sector.