What Is E-Reporting?
E-reporting is one of the two pillars of France’s 2026 e-invoicing reform, alongside electronic invoicing. While e-invoicing covers B2B domestic transactions through structured invoice exchange, e-reporting addresses everything else: B2C sales, international B2B transactions, and any other transactions where a formal e-invoice is not exchanged through the French network.
The purpose of e-reporting is to give the DGFiP a complete picture of all taxable transactions made by French businesses, not just those covered by domestic B2B e-invoicing. This comprehensive data collection enables more accurate VAT pre-filling and more effective fraud detection.
Which Transactions Require E-Reporting?
E-reporting obligations apply to the following categories:
B2C Transactions
- Sales to individual consumers (not registered for VAT).
- This includes e-commerce sales, retail transactions, and subscription services sold to individuals.
- Businesses using platforms like Stripe or Shopify for B2C billing must report this data.
International B2B Transactions
- Sales to businesses established outside France (intra-EU and extra-EU exports).
- Purchases from foreign suppliers that are not subject to domestic e-invoicing.
Transactions with Non-Taxable Entities
- Sales to entities that are not subject to VAT (certain public bodies, associations, etc.).
How E-Reporting Works
Unlike e-invoicing, which involves real-time exchange of individual invoices, e-reporting is a periodic data transmission:
- Data collection: The business gathers transaction data for the reporting period.
- Data formatting: Transaction information is structured according to the specifications defined by the PPF.
- Transmission: The data is sent to the PPF either directly or through a certified platform (PDP).
- Validation: The PPF validates and processes the reported data.
Reporting Frequency
The frequency of e-reporting submissions depends on the business’s VAT filing regime:
- Monthly filers: E-reporting data must be submitted monthly.
- Quarterly filers: E-reporting data is submitted quarterly.
The exact submission deadlines align with the existing VAT declaration calendar, reducing the administrative overhead of the new obligation.
What Data Must Be Reported?
E-reporting transmissions include summarized transaction data, not individual invoice documents. The required fields typically include:
- Reporting period.
- Total amounts by VAT rate.
- Number of transactions.
- Breakdown between B2C domestic, intra-EU, and export transactions.
- Payment method categories.
- Identification of the reporting business (SIRET, VAT number).
For certain transaction types, more detailed line-level data may be required.
E-Reporting vs. E-Invoicing
It is important to understand the distinction:
| Aspect | E-Invoicing | E-Reporting |
|---|---|---|
| Scope | Domestic B2B | B2C, international, non-taxable |
| Format | Structured invoice (Factur-X, CII, UBL) | Aggregated transaction data |
| Frequency | Real-time (per invoice) | Periodic (monthly or quarterly) |
| Exchange | Bilateral (sender to recipient) | Unilateral (business to PPF) |
Both obligations follow the same rollout timeline and use the same infrastructure (PPF and PDPs).
E-Reporting Timeline
The e-reporting mandate follows the same phased approach as e-invoicing:
- September 2026: Large companies must begin e-reporting.
- September 2027: Small and medium-sized businesses must comply.
Practical Implications
For SaaS companies and online merchants with significant B2C revenue or international sales, e-reporting is just as important as e-invoicing. If your business sells subscriptions to individual customers via Stripe or operates an e-commerce store on Shopify, you will need to report those transaction volumes to the PPF on a regular basis. Automating this process by connecting your billing platform to a compliance solution ensures timely and accurate reporting without manual aggregation of sales data.