E-reporting in France requires businesses to report to the tax authority the VAT-relevant transactions that fall outside the domestic B2B e-invoicing flow. These are mainly sales to consumers (B2C), cross-border B2B transactions and, in some cases, payment data. As part of the French VAT reform, it has become the second major compliance track alongside e-invoicing.
What is e-reporting, and how does it differ from e-invoicing?
E-invoicing applies to in-scope domestic commercial transactions between VAT-taxable persons established in France. E-reporting covers transaction data for sales to non-taxable persons (B2C) and international B2B transactions, within or outside the EU. E-invoicing means sending a structured invoice to the buyer. With e-reporting, transaction and payment data is transmitted to the tax authority (DGFiP), through an approved platform. DGFiP: English-language reform webinar.
One common misunderstanding: holding a French VAT number does not make a company “established” in France. A foreign company may fall outside e-invoicing yet still have e-reporting obligations.
Which transactions must be reported?
B2C transactions. Sales and services to non-taxable customers, such as private individuals, are reported as aggregated daily data for each reporting period, showing the VAT-exclusive base amount for each VAT rate and the VAT amount. You do not need to send a separate record for every retail sale.
Cross-border B2B transactions. This covers in-scope transactions where one party is established in France and the other is in the EU or outside it. It also covers certain transactions subject to French VAT between taxable persons established abroad.
Payment data. Payment reporting applies where VAT becomes chargeable on receipt of payment, for example for services or advance payments, regardless of customer type. It does not apply where VAT is accounted for on debits or to reverse-charge transactions reported by the customer. DGFiP: transaction and payment reporting.
What falls outside e-reporting?
The exceptions include imports of goods, transactions exempt from VAT under Articles 261 to 261 E of the General Tax Code and exempt from invoicing, and specified defence, security and national-security confidential transactions. For foreign companies without a French establishment, exports and intra-Community supplies are also outside e-reporting. Confirm how the exclusions apply to your transaction types before implementing. DGFiP: scope and exclusions.
Companies not established in France
Foreign companies without a permanent establishment in France for VAT purposes are not subject to e-invoicing. However, e-reporting may be mandatory where they carry out in-scope transactions considered to take place in France for which they are liable for French VAT. Two details matter here.
First, under the 2026 Budget Act, from 1 September 2027 non-established taxable persons of any size must also e-report when they are liable for VAT as buyers under the reverse charge, including for intra-Community acquisitions.
Second, where the non-established operator is registered with an EU One Stop Shop (OSS), transaction data e-reporting does not apply to its transactions with non-taxable persons. DGFiP: rules for non-established companies.
What data does e-reporting include?
For international B2B transactions, the required data broadly follows e-invoicing data. For a taxable person not established in France, the SIREN must be provided if available; otherwise an intra-Community VAT number or, if there is none, a foreign tax identification number is used. Payment data includes the collection date, the amount collected for each VAT rate and, where applicable, the invoice number. For B2C, aggregated daily base amounts and VAT amounts are sent. DGFiP: data requirements.
Timeline, frequency and penalties
E-reporting became mandatory on 1 September 2026 for large and intermediate-sized enterprises. SMEs and micro-enterprises follow on 1 September 2027. Non-established buyers liable for VAT on reverse-charge transactions and intra-Community acquisitions enter scope on 1 September 2027 regardless of size.
Reporting frequency depends on the company’s VAT regime and on whether the report concerns transactions or payments. Under the normal monthly VAT regime, transaction data is reported three times per month, while payment data is generally reported monthly. Normal quarterly VAT filers report transaction data monthly, rather than quarterly. Simplified-regime transaction reporting is monthly, while VAT-exemption reporting is every two calendar months. Confirm your exact deadlines with the official schedule and your chosen platform. BOFiP: transaction-reporting frequencies and deadlines.
Under the current version of Article 1788 D of the General Tax Code, failure to comply attracts a fine of €500 per transmission. The annual cap is €15,000 for transaction reporting and a separate €15,000 for payment reporting. First-infringement relief applies where there has been no infringement during the current calendar year or the three preceding years and the infringement is remedied spontaneously or within 30 days of the tax authority’s first request. French General Tax Code, Article 1788 D.
How to prepare
Reporting must pass through a platform registered by the DGFiP, a Plateforme Agréée (PA). Your ERP or a compatible solution can connect to that platform. In practice:
- Identify which transaction types (B2C, cross-border B2B and payment data) are in scope.
- Check whether your ERP or invoicing system can produce the required data.
- Choose a registered platform and connect your systems to it.
- Set up your reporting calendar according to your VAT regime.
Frequently asked questions
Are e-reporting and e-invoicing the same thing?
No. E-invoicing is the exchange of structured B2B invoices between taxable persons established in France for in-scope domestic transactions. E-reporting sends data on other in-scope transactions and, where applicable, payments to the tax authority.
Do I have to report each B2C sale individually?
No. Data is aggregated daily within the reporting period, showing the VAT base and VAT amount for each VAT rate.
Do I need to e-report if I have no company in France?
You may have e-reporting obligations if you carry out in-scope transactions for which you are liable for French VAT. A French VAT number alone does not make you established in France. From 1 September 2027, non-established buyers accounting for French VAT under the reverse charge are also in scope, including for intra-Community acquisitions.
Are exports and intra-Community supplies reported?
For non-established companies, these exempt supplies are outside e-reporting. For companies established in France, exports and intra-Community supplies can be in scope; classify each flow against the current DGFiP rules.
What happens if I don’t report?
The current statutory fine is €500 per missing transmission, with an annual cap of €15,000 for transaction reporting and a separate €15,000 cap for payment reporting. The first-infringement relief applies if there has been no infringement during the current calendar year and the three preceding years, and it is remedied spontaneously or within 30 days of the authority’s first request.
Planning your technical setup? Read our guide to Approved Platform SAP integration and explore SAP e-invoicing integration. Book a free 30-minute consultation to discuss your French e-reporting flows.