What are the French e-reporting obligations for B2C and international transactions?
Effective: 2026-09-01 · Authority: DGFiP (Direction Generale des Finances Publiques)
French e-reporting requires businesses to transmit transaction data to the DGFiP for B2C sales, exports, and intra-EU transactions not covered by B2B e-invoicing. Reporting is periodic (daily, weekly, or monthly depending on transaction type and volume) and must be transmitted via a PDP or the PPF.
What transactions are subject to French e-reporting?
E-reporting covers all taxable transactions not captured by the B2B e-invoicing mandate: B2C domestic sales, exports outside the EU, intra-EU supplies to non-French VAT-registered businesses, and transactions with non-VAT-registered entities. The objective is to give the DGFiP visibility into all taxable transactions for pre-filled VAT return preparation.
Frequently Asked Questions
- Is e-reporting different from the e-invoice lifecycle status reporting?
- Yes. E-reporting is the transmission of transaction data to the DGFiP for B2C and international transactions. Invoice lifecycle status reporting is the communication of invoice statuses (received, approved, rejected) between counterparties. Both are required under the French mandate but serve different purposes.
- What data must be included in an e-report?
- E-reports must include transaction date, amount excluding VAT, VAT amount by rate, nature of transaction, and counterparty identification where available. For B2C transactions, individual customer identity is not required but transaction totals must be reported.
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