What is e-reporting in France and how does it differ from e-invoicing?
E-reporting in France requires that data on certain transactions not covered by the e-invoicing mandate be transmitted to the DGFiP. This includes B2C sales, transactions with foreign entities, and certain financial transactions. E-reporting captures the tax data the DGFiP needs for pre-filled VAT returns without requiring full e-invoice XML for every transaction type.
What transactions are subject to French e-reporting?
E-reporting covers: (1) B2C sales (domestic and cross-border) by French VAT-registered entities; (2) Transactions with non-EU entities (imports and exports); (3) Transactions with entities established in other EU member states (intra-community); (4) Certain financial transactions subject to VAT. E-reporting does not require transmission of full invoice XML for each transaction; a summary transmission (totals by period, country, VAT rate) is sufficient for B2C. B2B cross-border transactions require individual transaction e-reporting.
Frequently Asked Questions
- What is the frequency of e-reporting submissions in France?
- E-reporting transmission frequency depends on the business's VAT filing periodicity. Monthly VAT filers report e-reporting data monthly. Quarterly VAT filers report quarterly. For B2C transactions, the transmission deadline is within a specified number of days after the relevant VAT period. DGFiP specifications define exact deadlines by transaction type and VAT filing status.
- Does e-reporting create additional burden compared to current VAT reporting?
- E-reporting replaces parts of current VAT return data with real-time or near-real-time transaction-level data. For businesses with existing ERP and accounting systems, e-reporting can be automated via PDP integration. The incremental burden is mainly for businesses that currently file VAT returns manually, who must implement automated data extraction and transmission to comply.