e-Reporting

What is e-Reporting?

e-Reporting is the French obligation requiring businesses to electronically transmit transaction data to the tax authority (DGFiP) for transactions that fall outside the scope of mandatory e-invoicing. While e-invoicing covers domestic B2B transactions, e-reporting captures everything else — primarily B2C sales and cross-border transactions.

Together, e-invoicing and e-reporting form France's dual-track system designed to give the DGFiP near-complete visibility into VAT-relevant transactions.

Why e-Reporting Exists

France's e-invoicing mandate only applies to domestic B2B transactions between VAT-registered French businesses. But that leaves significant gaps in the tax authority's visibility:

B2C transactions — Sales to consumers (retail, hospitality, services) don't involve structured e-invoices.

Cross-border B2B — Sales to or purchases from EU and non-EU businesses aren't routed through French PDPs.

Transactions with non-VAT-registered entities — Some domestic transactions fall outside the B2B e-invoicing scope.

e-Reporting fills these gaps by requiring businesses to report summary data about these transactions to the DGFiP through the PPF.

What Data Must Be Reported

The e-reporting obligation covers two categories:

Transaction data (données de transaction)

For B2C and cross-border sales, businesses must report key invoice-level data including amounts, VAT rates, dates, and counterparty details. This is transmitted via the business's chosen PDP to the PPF.

Payment data (données de paiement)

For B2C transactions specifically, businesses must also report when payments are received. This helps the DGFiP reconcile reported sales with actual cash flows — critical for detecting VAT fraud in sectors with high cash turnover.

Reporting Frequency

The reporting cadence depends on the VAT regime:

Monthly VAT filers — e-reporting data must be submitted monthly.

Quarterly VAT filers — e-reporting data is submitted quarterly.

This is periodic batch reporting, not real-time per-transaction submission. The data flows through the same PDP infrastructure used for e-invoicing.

Recent Simplifications (2026)

The French government has introduced several simplification measures ahead of the September 2026 launch:

International inbound invoices — The obligation to report incoming invoices from EU and non-EU suppliers at the line-item level has been removed. Aggregate reporting is sufficient.

Transaction counts — The requirement to report the number of transactions (both B2B and B2C) has been abolished.

These changes reduce the reporting burden, particularly for businesses with high volumes of international purchases.

Timeline

The e-reporting obligation follows the same phased rollout as e-invoicing:

September 1, 2026 — Large enterprises and ETIs must comply.

September 1, 2027 — SMEs, micro-enterprises, and TPEs must comply.

How e-Reporting Differs from e-Invoicing

The key distinction: e-invoicing involves structured, machine-readable invoices (UBL, CII, Factur-X) exchanged between businesses via PDPs. e-Reporting involves transmitting data about transactions to the tax authority — it doesn't require exchanging actual invoices in a structured format with the counterparty.

Think of it this way: e-invoicing replaces paper invoices between businesses. e-Reporting replaces the data that used to be reconstructed from VAT returns.

What ERP Developers Need to Know

For ERP systems serving French businesses, supporting e-reporting means:

1. Identifying which transactions require e-reporting vs. e-invoicing — this depends on whether the counterparty is a French VAT-registered business, a consumer, or a foreign entity.
2. Generating the correct data payloads for transmission via the PDP — the format and fields differ from e-invoice payloads.
3. Tracking payment data for B2C transactions and submitting it on the required cadence.
4. Handling the transition — many businesses will have a mix of e-invoiced and e-reported transactions.

The PDP you integrate with will handle the actual transmission to the PPF, but your ERP must classify transactions correctly and produce the required data.