Concept Definition
What is e-reporting?
E-reporting is the obligation to transmit transaction data to a tax authority for transactions not covered by mandatory e-invoicing, including B2C sales and international transactions. In France, e-reporting covers all domestic B2C sales and cross-border B2B transactions. It complements the B2B e-invoicing mandate.
What transactions require e-reporting in France?
The French e-reporting obligation covers transactions not within the B2B e-invoicing scope:
- B2C sales: All sales to consumers (non-VAT-registered buyers) in France.
- Cross-border B2B: Sales to foreign businesses (non-French VAT registered).
- Imports and exports: Cross-border goods flows.
- Frequency: E-reporting data must be submitted to the DGFiP within defined deadlines per period.
Frequently Asked Questions
- Is e-reporting the same as e-invoicing?
- No. E-invoicing is the structured exchange of invoice documents between supplier and buyer for domestic B2B transactions. E-reporting is the transmission of transaction data summaries to the tax authority for B2C and international transactions that are not part of the B2B e-invoicing flow.
- Who must comply with e-reporting in France?
- All VAT-registered businesses established in France that make B2C sales or international B2B transactions are subject to e-reporting. The obligation applies from September 2026, phased according to the same timeline as the e-invoicing mandate.