With the reform of electronic invoicing, two complementary systems now coexist: e-invoicing and e-reporting.
- E-invoicing: This refers to the issuance and receipt of domestic B2B invoices between taxable entities established in France, which must be transmitted electronically via approved platforms (APs).
- E-reporting: This involves the periodic submission to the tax authorities of data relating to transactions that do not fall under e-invoicing (B2C sales, transactions with foreign operators, certain transactions with non-taxable entities, etc.).
E-reporting is a regulatory requirement designed to enhance transparency and facilitate tax audits, while also offering an opportunity to improve internal administrative management. But what exactly does e-reporting entail, which companies are affected, and what benefits can they derive from it? In this article, we take a closer look at the topic.
E-reporting: definition, challenges, and obligations
E-reporting aims to provide the tax authorities with information on sales and services provided outside the scope of e-invoicing. This approach has four objectives: to strengthen the fight against tax fraud, to improve the competitiveness of businesses by reducing their administrative burden, to simplify VAT reporting obligations with pre-filled returns, and to provide a clearer picture of the real-time activity of economic agents.
As part of the electronic invoicing reform, e-invoicing must therefore be supplemented by the obligation to transmit this data, known as e-reporting.
Which operations are affected?
- Sales and services for individual customers (B2C)
- Sales and services with foreign operators
- Payment information for services rendered
It should be noted that transactions benefiting from VAT exemption, in accordance with Articles 261 to 261 E of the General Tax Code, will not be subject to e-reporting (this includes banking, insurance, medical, education, and other transactions).
🔎SIf your company's customers are both individuals and professionals, you are affected by this measure. For invoices to your professional customers, you will be required to use electronic invoicing. For invoices to your private customers, you will be subject to e-reporting.
What is the timeline for implementing e-reporting?
- September 1, 2026, for large companies and mid-sized companies
- as of September 1, 2027, for SMEs and micro-enterprises
This gradual obligation allows companies to adapt gradually to new regulatory requirements while digitizing their document flows.
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Switching to electronic invoicing,
project scope
As with electronic invoices, e-reporting data must be submitted via a digitalization platform partnered with the tax authorities (PDP), now known as an Approved Platform (PA) 1. It should be noted that since the PPF (Public Invoicing Portal) was discontinued as an invoicing platform, data flows now go through the APs.
The central role of APs (formerly PDPs) in e-reporting
Under the current system, e-reporting data must be submitted through an Approved Platform (AP). These platforms, which are certified by the tax authorities, serve as the technical and regulatory intermediary between companies’ information systems and the government.
Ensure data flow compliance
The PA solutions are designed to ensure full compliance with the technical and legal standards mandated by the reform, whether regarding data formats, required controls, or submission deadlines. They accommodate ongoing changes to the regulatory framework, enabling companies to remain compliant without having to constantly reimplement the rules in their own systems.
Manage interactions with government agencies
The PA receives data from invoices or sales logs, verifies it, enriches it as needed, and then transmits it to the tax authorities through the appropriate channels and at the required intervals. It also manages responses (acknowledgments, rejections, anomalies) and ensures the traceability of communications, thereby ensuring that companies meet their reporting obligations.
A single platform for e-invoicing and e-reporting
By leveraging an e-invoicing platform, companies gain a unified infrastructure to manage both their e-invoicing workflows and their e-reporting requirements. The platform integrates with existing invoicing tools, centralizes workflows, and offers tracking, monitoring, and archiving capabilities tailored to the volume and complexity of operations.
Thus, PAs are not just one option among many, but rather the central component of the e-reporting system, responsible for ensuring the smooth flow and reliability of the data transmitted to the government.
PA: Numerous Benefits for Businesses
A turnkey solution
By choosing a PA, companies gain access to a comprehensive platform capable of managing their obligations end-to-end, covering both e-invoicing and e-reporting . This significantly simplifies the day-to-day management of administrative obligations.
Enhanced data security
PA providers ensure the highest level of security in the processing of data transmitted to the tax authorities. Thanks to their certified and regularly audited infrastructure, they minimize the risks associated with data loss, leaks, or cyberattacks.
Scalability and interoperability
Finally, ERP systems offer a scalable solution that adapts to the needs and growth of businesses. They are designed to integrate seamlessly with existing information systems, ensuring a smooth transition to e-reporting without disrupting the tools already in place.
Tangible business benefits for companies
Beyond mere regulatory compliance, the use of an AP system generates measurable operational benefits: reduced time spent on manual checks, fewer billing disputes, and more accurate VAT filings, all of which translate into lower administrative costs and reduced financial risks. By centralizing invoicing and reporting workflows, the platform also provides reliable, near-real-time data that is useful for cash flow management, revenue tracking, and decision-making.
Finally, the automation of data exchanges and native integration with invoicing and management tools finally improve the experience for finance and accounting teams: less data re-entry, fewer errors, and more time dedicated to analysis rather than data entry. Ultimately, automated processing becomes a driver of overall performance, supporting the company’s growth while ensuring a smooth relationship with tax authorities
E-reporting: frequently asked questions
1/ Who is subject to e-reporting?
All VAT-registered companies established in France are subject to e-reporting when they carry out transactions with private customers (B2C, business-to-consumer transactions) or with foreign operators (EU/non-EU – companies or individuals).
Certain foreign companies not established in France may be subject to e-reporting requirements if the transaction they carry out is deemed to be located in France and subject to VAT. This most often concerns transactions carried out with a person not subject to VAT (usually an individual, but it may also be an association or a public entity) who is taxable in France.
2/In the context of e-reporting, what data will need to be transmitted?
- The identification number of the taxable business;
- The period for which the transmission is made or, for transactions giving rise to an electronic invoice, the invoice date;
- The words "option to pay tax based on debits" where applicable;
- The transaction category is:
- delivery of goods subject to VAT
- provision of services subject to VAT
- supplies of goods and services provided by taxable persons established in France and not located in France
- By tax rate, the total amount excluding tax and the amount of the corresponding tax
- The total amount of tax due in France
- The motto;
- The date of the transactions;
- For transactions not subject to electronic invoicing, the number of daily transactions;
- For transactions involving electronic invoicing, the invoice number.
3/ Do transactions outside the scope of VAT have to be reported to the authorities?
Only transactions that fall within the scope of VAT and are mentioned in Article 290 of the CGI (General Tax Code) are subject to the requirement to submit information to the authorities. Transactions outside the scope of VAT are therefore excluded from e-reporting.
4/ How can you determine whether the transaction falls within the scope of electronic invoicing or e-reporting?
First, the place of establishment of the parties to the transaction must be determined. Second, the applicable invoicing rules and the territoriality of the transaction for VAT purposes are used to determine the applicable regime.
Electronic invoicing applies to transactions between taxable persons established in France that fall within the scope of VAT in France and to which French invoicing rules apply. The transmission of information (e-reporting) applies to the transactions listed in Article 290 of the General Tax Code. *
Furthermore, transactions carried out and taxable in another country, in which a taxpayer established in France would be identified for VAT purposes for the purposes of these transactions, do not fall within the scope of electronic invoicing (e-invoicing) or information transmission (e-reporting).
The widespread adoption of e-invoicing and e-reporting is not merely a change in format; it requires afundamental transformationof invoicing and reporting workflows, from business applications to accounting and financial processes. Companies must reevaluate how they generate, collect, and consolidate their transaction data so they can submit it on time and in accordance with government requirements.
In this context, proactive planning for the project becomes a key priority: selecting and integrating a business application, adapting information systems, and managing change among finance and business teams. Organizations that take the lead on these issues will turn a regulatory requirement into an opportunity to improve data reliability, automate tasks, and strengthen the management of their operations.
To learn more and receive support in your transition to e-reporting, contact Docoon. Our experts are available to answer your questions and guide you towards a tailor-made solution.
*Source: FAQ – impots.gouv.fr website
(1) A few months after this article was written, the government announced a major change in terminology: PDPs (Partner Digitalization Platforms) are now referred to as PAs (Approved Platforms).
