France’s e-invoicing reform is often reduced to Factur-X, PDP accreditation, and the September 2026 go-live date. What remains largely underestimated is the operational reality defined in AFNOR XP Z12-014: a catalogue of 44 standardized B2B use cases, referenced by DGFiP and embedded in version 3.1 of the external specifications.

These use cases are practical. They describe exactly how real ERP billing scenarios must flow through PDPs, the PPF, and DGFiP systems. This article maps them to day-to-day ERP processes that companies already run.

Regulatory Context and Sources

DGFiP confirms that:

• Version 3.1 of the external specifications formalizes the framework for the reform starting 1 September 2026.
• B2B use cases are not defined directly by DGFiP, but by AFNOR standards, notably XP Z12-014.

AFNOR XP Z12-014 describes the nominal e-invoicing workflow and covers all specific B2B use cases. It has expanded to 44 scenarios.

1. Core Domestic B2B Invoicing (ERP “Happy Flow”)

Typical ERP scenarios:

• Standard domestic B2B invoice
• Multiple VAT rates on one invoice
• Discounts, rebates, and surcharges
• Periodic or consolidated billing
• Advance payment (deposit) invoices and final settlement
• Foreign-currency invoices with French VAT

Even “simple” invoices now require structured format compliance, mandatory lifecycle statuses, and correct PDP routing and reporting. These correspond to the baseline AFNOR use cases that every ERP will trigger from day one.

2. Credit Notes and Invoice Corrections

Typical ERP scenarios:

• Full invoice cancellations
• Partial credit notes (value or quantity)
• VAT-only corrections
• Credit notes without invoice reference
• Cancel-and-replace logic
• Late corrections after reporting
• Rounding and settlement adjustments

These routine operations become high-risk because each correction must preserve traceability, follow strict status sequencing, and remain fully visible to DGFiP. AFNOR XP Z12-014 explicitly documents these as standardized use cases.

3. Special Commercial Arrangements

Typical ERP scenarios:

• Self-billing (autofacturation)
• Third-party invoicing
• Agent / commissionaire models
• Intragroup management fees
• Rebate and bonus settlements
• Penalty and late-interest invoices
• Framework contracts with call-offs
• Mixed taxable and exempt supplies
• Multi-establishment (multi-SIRET) sellers

Most ERPs already support these models, but not in a standardized, reportable way aligned with AFNOR semantics. DGFiP relies on AFNOR standards to govern them.

4. Invoice Lifecycle, Rejections, and Failures

Typical ERP scenarios:

• Buyer rejection (commercial or technical)
• Technical or semantic rejection by PDP/PPF
• Acceptance with reservation
• Cancellations before or after acceptance
• Duplicate invoice handling
• Late transmission
• Missing or incorrect lifecycle statuses

Invoice status is no longer internal ERP metadata — it is regulated, structured data shared with the tax authority. This lifecycle orchestration is a core pillar of the French model.

5. Transitional and Edge Cases

Typical ERP scenarios:

• Buyer or supplier not yet registered in the annuaire
• PDP migration or change
• Multi-ERP landscapes
• Historical invoice references
• Audit or re-submission requests by DGFiP

These are explicitly foreseen and standardized in AFNOR documentation, rather than treated as exceptions.

Key Takeaway for Companies and CFOs

France’s e-invoicing reform is not just about picking a PDP or generating Factur-X files.

It is about ensuring that existing ERP billing behaviour matches the 44 standardized use cases defined by AFNOR and endorsed by DGFiP.

Most large groups will encounter 25–35 of these use cases in the first year, often without realizing it.

AFNOR XP Z12-014 – 44 B2B Use Cases (1 line per case):

• Standard domestic B2B invoice
• Invoice with multiple VAT rates
• Invoice with discounts or price reductions
• Periodic or consolidated billing invoice
• Advance payment (deposit) invoice
• Final invoice following deposit
• Pro-forma invoice followed by final invoice
• Invoice in foreign currency with domestic VAT
• Invoice covering multiple deliveries
• Cancelled invoice before transmission
• Full invoice cancellation via credit note
• Partial credit note (value adjustment)
• Partial credit note (quantity adjustment)
• VAT-only correction
• Credit note without invoice reference
• Replacement invoice (cancel and re-issue)
• Late correction after reporting
• Rounding correction
• Settlement / write-off credit note
• Self-billing (autofacturation)
• Third-party invoicing on behalf of seller
• Agent or commissionaire invoicing
• Marketplace or platform-mediated invoicing
• Intragroup or intercompany invoice
• Framework contract with call-off invoices
• Bonus or year-end rebate settlement
• Penalties or late-payment interest invoice
• Mixed taxable and exempt supplies
• Assujetti unique / VAT group invoicing
• Buyer rejection for commercial reasons
• Buyer rejection for technical reasons
• Acceptance with reservation
• Cancellation after transmission, before acceptance
• Cancellation after acceptance
• Duplicate invoice handling
• Late invoice transmission
• Missing or incorrect lifecycle status
• Exceptional fallback outside structured exchange
• Buyer not found in the annuaire
• Supplier not yet PDP-connected
• Change of PDP (platform portability)
• Multi-ERP or multi-system seller environment
• Reference to historical (pre-mandate) invoice

•           Audit re-submission or DGFiP request