EN ISO 14971:2012 is an EU standard with three annexes that point out ways in which each of the three directives has more stringent requirements than the ISO 14971:2007. The good news is that if you comply with one of the versions of EN ISO 14971:2012, then you will also comply with ISO 14971:2007. As a result, EN ISO 14971:2012 has become the de facto global standard.
FDA people have a good understanding of the relationship. In my words, they don't care if you want to do extra work.
On another point, ISO 14971:2007 is not a regulatory requirement; it is a recognized consensus standard. You may choose to use it.
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