e-Reporting in France
In France, companies will have to transmit a series of transaction data to the tax administration, depending on the type of commercial transaction conducted.
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New e-Reporting System in France
e-Reporting is the latest transaction data transmission system set up by the Direction Générale des Finances Publiques (DGFiP) as part of the project for the generalization of e-Invoicing.
The mandatory e-Report follows the same schedule as the B2B e-Invoice; e-Reporting affects all companies that conduct B2C and B2B transactions internationally.
Large and medium-sized companies
Obligation to issue electronic invoices and to file electronic returns for large and medium-sized companies.
Obligation to receive electronic invoices for all companies.
SMEs and Micro-Enterprises
Mandatory issuance of e-Invoices and e-Reporting for SMEs and Micro-Enterprises.
What operations are affected by e-Reporting?
Data related to B2C transaction
Inspired by countries like Spain, the DGFiP also proposed reporting on B2C transactions. The proposal includes 3 different scenarios depending on the companies’ IT infrastructures.
If the company uses point-of-sale (POS) software: it must report a summary of all the tickets issued during the day, called the Z ticket.
If the company issues e-Invoices: it can transmit the required invoicing data to the tax administration through the same channel as the one used in the B2B e-Invoicing circuit without sending it to the end customer.
If the company does not have an IT system: it must send a summary of the operations conducted over the period (every ten days or monthly).
B2B transactions data at the international level
Information on the following operations must be reported to the tax administration:
Intra-community deliveries of goods and services.
Exports made to companies outside of the EU.
Operations destined for communities in overseas territories.
Intra-community acquisitions.
EDICOM Solution - e-Reporting
E-Reporting's FAQ
Which companies must file e-Reports in France?
All companies conducting international B2C and B2B transactions; these transactions do not result in invoicing or are not conducted between VAT taxpayers.
When will e-Reporting be mandatory in France?
The e-Reporting requirement follows the same timeline as the B2B e-Invoice:
- September 2026 for large and medium-sized companies.
- September 2027 for SMEs and micro-enterprises.
What operations are affected by e-Reporting?
The transactions affected by e-Reporting are transactions conducted in an international B2B framework and B2C transactions.
How often should e-Reports be made?
The reporting frequency will depend on the applicable tax regime for each company.
For companies under the normal tax regime, there must be 3 transmissions per month, within 4 days from the 10th, 20th, and last day of the month.
Companies under a special tax regime will have to file a monthly e-Report, within 7 days after month-end.
What is the difference between electronic reporting (e-Reporting) and e-Invoicing?
The main difference between e-Reporting and e-Invoicing is in the transactions involved; e-Invoicing applies to transactions between taxpayers based in France that fall under the scope of VAT and to which the French invoicing regulations apply.
The transactions affected by e-Reporting are transactions conducted in an international B2B framework and B2C transactions.
Will companies not based in France be subject to mandatory e-Reporting?
Foreign companies not based in France may be subject to mandatory e-Reporting, provided that the transactions are deemed to be conducted in France and subject to VAT. The most common are transactions conducted with an individual or an association, taxable in France (e.g., remote sales of intra-Community goods).
White Paper on B2B e-Invoicing and e-Reporting in France
This White Paper contains key information and the latest updates on the future B2B e-Invoicing system.
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