How e-Reporting Works in France

The tax reform undertaken by France includes a new e-Reporting system to declare accounting and tax information for companies.

The new e-Reporting system was inspired by Spain, Portugal and Russia and requires companies to declare a series of electronic tax reports depending on their business sector.

What is e-Reporting?

e-Reporting in France is a new fiscal reporting system, complementary to electronic invoicing, which consists of the declaration of information on transactions not included in the electronic invoice.

This system ensures that the authorities receive information about both domestic and international B2C (Business to Customer) transactions and international B2B transactions, along with payment information for specific transactions.

How does e-Reporting work?

e-Reporting varies depending on the type of transaction. Generally speaking, companies will send transaction information to their Dematerialization Platform, called Platforme de dematerialization parternier (PDP). The Dematerialization Platform performs the relevant checks required by the DGFiP. After the transaction verification process, the PDP reports the necessary fiscal information to the DGFiP through the Public Invoicing Platform.

e-Reporting Lifecycle

The e-Reporting flow includes the record keeping of all the stages that the information passes through, from receipt by the dematerialization platform to its declaration to the national platform. This allows intensive monitoring of the life cycle of the transmission of the declarations.

The DGFIP recommends that dematerialization platforms keep  record of the following statuses:

• Received by the platform: The electronic invoice report has been received by the platform.
• Accepted by the platform: The electronic invoice report has been accepted and integrated by the platform.
• Partially accepted: The electronic invoice report has been partially accepted and integrated by the platform.
• Rejected: The platform has rejected the transmission.
• Provision of administration: The electronic report was transferred to the administration.

Which Companies Must do e-Reporting?

All companies that  conduct international B2C and B2B transaction.   Some foreign companies that are not established in France may be subject to the e-Reporting obligation, provided that the transaction they carry out is carried out in France and subject to VAT.

Implementation Timeline

The e-Reporting system will normally follow the same obligation schedule as the invoice schedule.

Therefore, large and medium-sized companies should start issuing electronic invoices in France in September 2026, and the e-Reporting declaration when they are affected.

What Information Must I Declare Through the e-Reporting System?

The electronic report was transferred to the administration.

Information Related to International B2B Transactions

One of the key points of the tax reform is the way in which international trade transactions will be taxed. This refers to all commercial activity in the international B2B sphere such as:

• Transactions made to or from a legal entity not established in France.
• Transactions subject to French VAT between taxable persons not established in France.

This mainly covers Intra-Community transactions, exports, and overseas operations. This e-Reporting process for international B2B transactions can follow the same channels as an electronic invoice.

For international B2B transactions, the information required for transmission mirrors that of the invoice, with the exception of the foreign taxable entity's unique identification number (SIREN), which is excluded (VAT Number).

This data can be reported either in a collective manner, in alignment with DGFiP's specified reporting frequency, consolidating records for a specific timeframe, or on an individual transaction basis.

Information Related to B2C Transactions

The new e-Reporting procedure in France requires the declaration of certain information on B2C transactions. These are operations conducted with natural or legal persons not subject to VAT, such as:

• Retail sales.
• Deliveries of goods and provision of services taxable in France.
• Distance selling of goods in France and within the EU.
• Supply of goods and services to individuals outside the EU (for example, video games, online music).

Similarly to International B2B operations, companies will have the option to carry out e-reporting of B2C transactions in two ways: individually (transaction by transaction) or in aggregate (grouping transactions over a period).

In the case of an individual declaration, previously processed as an invoice, the same format and channel used for e-Invoicing can be utilized.

If the information is sent in aggregate, the platform will be responsible for grouping the invoices / transactions carried out by the companies during a defined period in order to declare them to the tax administration, through the PPF.

Inspired by countries like Spain, the DGFiP has also proposed the tax report for B2C operations. The proposal includes three scenarios depending on a company’s IT infrastructure.

If the company has a POS system

The company must declare a summary of all the issued tickets for the day called, Ticket Z.

If the company issues electronic invoices

It can issue the required information to the administration through the same method used by the B2B electronic invoice, without having to issue to the final client.

If the company has no IT systems

It must send a summary of its weekly or monthly operations.

Correction of data transmitted through the e-Reporting system

It will be possible to correct a transmission made through the French e-Reporting system by indicating the Transmission Code. This correction can refer to one or several previous transmissions.

The corrective e-Reporting transmission may contain more data than the transmission it is correcting (for example, payment data can be added to a transmission that only contained transactional information).

e-Reporting Declaration Format

The e-Reporting declaration may be issued in the same standard as the electronic invoice: UBL, CII or Factur-X.

Frequency of the e-Reporting

The reporting frequency of the reports depends on the tax regime the company falls under.

• A weekly report must be issued within 4 days of the end of the week for companies that fall under the normal tax regime.
• A monthly report must be issued within 7 days before the end of the month for companies under a special tax regime.

EDICOM – A Global e-Invoicing Partner in France

EDICOM is a B2G electronic invoicing provider and is part of the Direction Générale des Finances Publiques (DGFiP) and Agence pour l'Informatique Financière de l'Etat (L'AIFE)  work groups for the development of a new B2B and B2C electronic tax system.

With more than 25 years of experience as a global technology partner, EDICOM offers a centralized and comprehensive e-invoicing and vat compliance solution that will allow you not only to dematerialize your invoices and e-Reporting statement in France but anywhere in the world.

EDICOM's Global e-Invoicing Platform offers a centralized solution for managing the entire process of sending and receiving electronic invoices, along with other financial documents like VAT reports, transport documents, or any declarations that may be required by the tax authorities of the countries where a company operates.

EDICOMCompliance

Electronic invoicing and e-reporting in France demand sophisticated solutions to navigate their complexity, and so this led to the development of EDICOMCompliance.

This solution by EDICOM enables clients to monitor the status of their invoices in real time, ensuring compliance with the legal framework outlined in France's e-invoicing initiative.

EDICOMCompliance offers a centralized view on a single platform, allowing the analysis of metrics associated with each active e-invoicing and e-reporting project.