VAT E-Reporting in France: A Complete Guide to E-Invoicing Reporting Obligations
Understand e-reporting in France: how it differs from e-invoicing, which B2C and cross-border transactions it covers, what data and frequency apply, and how Complyance handles it for you.
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Most of the noise around France's reform is about e-invoicing, the structured invoices flowing between businesses through Approved Platforms. But there is a quieter obligation sitting right beside it that catches companies off guard: e-reporting. If you sell to consumers, or you trade across borders, e-invoicing alone will not make you compliant. You also have to report.
Under the dématérialisation des factures reform, the French tax authority (DGFiP) is building near-real-time visibility over transactions. E-invoicing gives it the domestic B2B picture. E-reporting (e-reporting TVA) fills in everything else: your sales to consumers and your international trade. Reception of e-invoices becomes mandatory for everyone from 1 September 2026, and issuance for everyone by 1 September 2027, with no further delay planned, and the reporting obligations land on the same timeline.
This guide explains what e-reporting is, how it differs from e-invoicing, exactly which transactions and data it covers, how often you have to report, and how an Approved Platform (Plateforme Agréée, or PA) takes the whole burden off your desk.
E-Reporting vs E-Invoicing: What's the Difference?
These two obligations are often confused, but they are not the same thing. The simplest way to tell them apart is to ask: who is on the other side of the transaction?
1. E-invoicing (facturation électronique)
Applies to domestic B2B transactions, sales between two businesses established in France and subject to VAT. Here you must issue a structured e-invoice (Factur-X, UBL 2.1, or CII) through an Approved Platform, which transmits it to the buyer and reports the data to the DGFiP.
2. E-reporting (e-reporting TVA)
Applies to transactions that fall outside domestic B2B e-invoicing but that the tax administration still wants to see. There is no structured invoice exchanged with the counterparty through the French system, so instead you report the transaction and payment data to the DGFiP through your platform.
Put plainly: e-invoicing is about exchanging an invoice; e-reporting is about sending data. In e-invoicing, a document travels to your counterparty. In e-reporting, only information travels to the tax authority, because your counterparty is a consumer or a foreign entity outside the French e-invoicing loop.
| Aspect | E-invoicing | E-reporting |
|---|---|---|
| Applies to | Domestic B2B (France-to-France, VAT-registered) | B2C sales + exports + imports + intra-EU supplies |
| What is exchanged | A structured e-invoice, to the counterparty | Transaction and payment data, to the DGFiP only |
| Counterparty | Another French business | A consumer, or a foreign business/consumer |
| Format | Factur-X, UBL 2.1, or CII | Structured data submission via your platform |
| Goes to the buyer? | Yes | No, only to the tax administration |
| Goal | Structured invoice + reporting | Reporting only |
Most businesses will need both. A French company that sells to other French businesses and to consumers and exports will do e-invoicing for the first stream and e-reporting for the other two.
Which Transactions Fall Under E-Reporting?
E-reporting is the catch-all for transactions the domestic B2B e-invoicing flow does not cover. In practice, that means two big buckets:
1. B2C sales (business-to-consumer)
Sales to private individuals: retail, e-commerce, hospitality, services to consumers. There is no business buyer with a SIREN to send a structured e-invoice to through the French system, so you report the transaction data instead.
2. Cross-border transactions
Trade with parties outside France. This includes:
- Exports of goods and services to non-EU countries.
- Imports of goods and services from outside France.
- Intra-EU supplies to businesses and consumers in other EU member states.
- Sales to and purchases from foreign businesses that are not part of the French e-invoicing system.
Because a foreign counterparty is not connected to a French Approved Platform, you cannot exchange a French e-invoice with them. So the transaction gets reported to the DGFiP through e-reporting rather than invoiced through e-invoicing.
The mental model: if the transaction is domestic B2B, it is e-invoiced. If it involves a consumer or crosses a border (B2C, exports, imports, intra-EU supplies), it is e-reported. Everything a French VAT-registered business does falls into one bucket or the other.
What Data Do You Have to Report?
E-reporting is not just a headcount of sales. The DGFiP wants enough to reconstruct your VAT position. There are two main data categories:
1. Transaction data
Aggregated information about the sales themselves, for example daily B2C totals grouped by SIREN, along with the amounts, the applicable VAT rates and amounts, the taxable base, the operation dates, the nature of the operation (goods, services, or both), and identifiers where relevant. This is what lets the administration see the VAT you have charged or that applies.
2. Payment data
For services in particular, the administration also wants payment information, notably when payment is received, because VAT on services is often due on payment (TVA sur les encaissements) rather than on the invoice date. Reporting the cashing of payment (encaissement) tells the DGFiP when the VAT actually becomes due.
This mirrors the logic inside e-invoicing, where the VAT-on-payments option is one of the new mandatory fields and the cashed/encaissée status is a key lifecycle status for services. In e-reporting, the same VAT-timing concern is met by reporting payment data. The goal in both cases is the same: give the tax administration an accurate, near-real-time picture of when VAT is due.
Reporting Frequency: How Often You Submit
Here is where e-reporting gets specific, and where the two data types diverge:
- Transaction data is transmitted every 10 days for businesses under the monthly VAT regime. This keeps the DGFiP's view of your B2C and cross-border sales close to real time.
- Payment data is transmitted on a monthly cadence, capturing when payments for services are cashed and therefore when VAT becomes due.
| Data type | What it covers | Typical cadence |
|---|---|---|
| Transaction data | B2C sales, exports, imports, intra-EU supplies (amounts, VAT, nature of operation, daily B2C totals by SIREN) | Every 10 days (monthly VAT regime) |
| Payment data | When payment is received for services (encaissement) | Monthly |
The principle to remember: transaction data flows frequently (every 10 days under the monthly VAT regime) and payment data flows monthly. Exact windows can depend on your VAT filing situation and the latest DGFiP guidance, so the practical move is to let your platform apply the correct schedule rather than tracking every deadline by hand.
How an Approved Platform Handles E-Reporting for You
E-reporting sounds like a second project on top of e-invoicing, but with the right Approved Platform (PA) it is largely automatic. Here is how a PA absorbs the work:
- It classifies each transaction.
The platform recognises whether a transaction is domestic B2B (route to e-invoicing) or B2C/cross-border (route to e-reporting), so nothing is missed and nothing is double-counted.
- It extracts and structures the required data.
From your sales and payment data, the platform assembles the transaction and payment information the DGFiP expects, in the correct structured form, including daily B2C totals by SIREN.
- It applies the right reporting cadence.
The platform submits transaction data on the roughly 10-day rhythm and payment data monthly, so you do not have to track each window.
- It transmits payment data for services.
When VAT is due on payment, the platform reports the cashing (encaissement) so the administration sees when VAT becomes due.
- It keeps an audit trail.
Every submission is logged and retrievable, so if the DGFiP asks, you have a clean record of what was reported and when.
The result: e-invoicing and e-reporting are handled through one platform, one integration, instead of two disconnected processes your finance team has to reconcile.
Why Choose Complyance for E-Reporting and French Compliance?
E-reporting is exactly the kind of obligation that is easy to under-scope and expensive to get wrong. Complyance covers it as part of a single Approved Platform (PA) solution.
1. E-invoicing and e-reporting in one place
One integration handles both obligations. Complyance routes each transaction to the right flow, invoice exchange or data reporting, so nothing falls through the cracks.
2. Automatic frequency handling
Complyance applies the correct cadence automatically, roughly every 10 days for transaction data and monthly for payment data, so your team does not have to track reporting windows.
3. Transaction and payment data, structured for you
Complyance assembles the required transaction and payment data, including daily B2C totals by SIREN and payment/encaissement reporting for services, in the form the DGFiP expects.
4. Built for developers and finance teams
Clean APIs and a sandbox for the technical side; clear dashboards and audit-ready records for finance and tax teams.
5. Compliance that evolves
As French rules and the EU's ViDA reforms refine reporting obligations, Complyance updates the flows so you stay compliant without re-engineering.
Ready to cover both e-invoicing and e-reporting?
Complyance handles your domestic B2B invoices and your B2C and cross-border reporting through one platform. Talk to Complyance and see it work in a sandbox before September 2026.
Conclusion: Don't Let E-Reporting Be the Gap in Your Compliance
E-invoicing gets the attention, but e-reporting is where many businesses have a blind spot, and skipping it leaves you non-compliant even if every B2B invoice is perfect. Run through this checklist:
- Identify your B2C sales, exports, imports, and intra-EU supplies (these need e-reporting)
- Understand the cadence: transaction data roughly every 10 days, payment data monthly
- Map the transaction and payment data you will need to report (including daily B2C totals by SIREN)
- Make sure payment/encaissement data is captured for services
- Choose an Approved Platform that handles e-invoicing and e-reporting together
- Test both flows in a sandbox ahead of the 2026 deadline
Handle both obligations through one platform, and near-real-time reporting becomes a background process rather than a scramble every reporting window.
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Frequently Asked Questions
E-reporting (e-reporting TVA) is the obligation to transmit transaction and payment data to the French tax authority (DGFiP) for sales that fall outside domestic B2B e-invoicing, namely B2C sales, exports, imports, and intra-EU supplies. Unlike e-invoicing, no structured invoice is exchanged with the counterparty; only data goes to the tax administration.
E-invoicing applies to domestic B2B transactions and involves exchanging a structured invoice through an Approved Platform. E-reporting applies to B2C and cross-border transactions and involves reporting data, not an invoice, to the DGFiP. Most businesses need both because they sell to businesses, consumers, and international partners.
Two main categories: B2C sales (to private individuals) and cross-border transactions (exports, imports, intra-EU supplies, and dealings with foreign businesses not connected to the French e-invoicing system). Any transaction that is not domestic B2B generally falls under e-reporting.
Two types: transaction data (amounts, VAT rates and amounts, taxable base, dates, nature of the operation, and daily B2C totals by SIREN) and payment data (notably when payment is received, since VAT on services is often due on payment). Reporting payment/encaissement data tells the administration when VAT actually becomes due.
Transaction data is transmitted roughly every 10 days, and payment data is transmitted monthly. Exact windows can depend on your VAT situation, so an Approved Platform applies the correct cadence for you automatically.
Yes. An Approved Platform (PA) such as Complyance handles both through a single integration, routing domestic B2B transactions to e-invoicing and B2C/cross-border transactions to e-reporting, applying the right reporting frequency, and keeping an audit-ready record of everything submitted.
About the Author
Swathy
Content Marketer
I’m a Content Marketer at Complyance, focused on e-invoicing. Over the years, I’ve created a wide range of content, including blog posts, whitepapers, and product guides, which have supported Complyance’s growth across markets such as the UAE and EU regions. My goal is to deliver content that is comprehensive, clear, accurate, and easy to understand, no matter how complex the topic.
