New developments are currently carried out and experimented using XML (eXtended Mark-Up Language). These developments take up those already achieved earlier with the EDIFACT standard bearing in mind the outcome of the international ebXML Framework. In 2002, the French Prime Minister has forced a recommendation to government agencies for XML usage.
XML Recommendations related to annual statements, tax returns and management file (Report) and the accounting entries (accounting entry) are currently under development within the accounting community. The implementation guidelines of these standards and recommendations can be adapted to meet needs definitely differentiated between very small businesses and large entities.