France has published detailed guidance on standardised rejection codes that approved platforms (PA) must use when rejecting B2B electronic invoices, effective from 1 September 2026 when mandatory e-invoicing begins for all business-to-business transactions.
The AFNOR XP Z12-012 standard version 1.3, published on 26 February 2026, establishes 45 rejection codes organised into six categories: technical emission rejections (IRR_* for unacceptable flows and REJ_* for functional rejections), routing and addressing errors, calculation and amount errors, VAT and legal compliance issues, business refusals by recipients, and commercial disputes.
Three-tier rejection system
The framework establishes three severity levels based on when problems are detected. Unacceptable invoices fail basic entry controls due to issues like invalid XML syntax (IRR_SYNTAX), oversized attachments (IRR_TAILLE_PJ), or virus detection (IRR_ANTIVIRUS), preventing entry into the system. Rejected invoices fail semantic or consistency checks, such as duplicate invoices (REJ_UNI), addressing errors (REJ_ADR), or data inconsistencies (REJ_COH), requiring technical cancellation and reissue. Refused or disputed invoices reach recipients but are contested for reasons including incorrect VAT rates (TX_TVA_ERR), missing order numbers (CMD_ERR), or incorrect unit prices (PU_ERR).
Action codes and sanctions
Each rejection code includes one of seven action codes indicating required responses: no action (NOA), additional information required (PIN), issue corrective invoice (NIN), issue total credit note (CNF), issue partial credit note (CNP), refund payment already made (CNA), or other action as determined by context (OTH). The system references 316 underlying technical management rules, including 96 BR-FR business rules, 45 BR-FR-CPRO public sector rules, 140 PPF portal management rules, 28 lifecycle message rules, and 7 action codes.
The Finance Act 2026 significantly increases penalties for non-compliance. Fines for failing to issue electronic invoices increase to €50 per invoice (previously €15), capped at €15,000 annually. New penalties apply for failing to designate an approved platform for reception: €500 after a three-month compliance period, then €1,000 every three months until rectified. However, first-time infractions are exempt from penalties if companies have not been sanctioned in the previous three years and rectify issues within 30 days.
Context
This standardisation represents a critical step in France's transition to mandatory B2B e-invoicing, providing clarity for businesses and their advisors on rejection handling procedures. The detailed framework addresses concerns about system readiness and establishes clear protocols for managing technical issues during the initial implementation period. The French tax administration has indicated a measured approach to enforcement during the early stages, focusing on supporting compliance rather than immediate penalties.
