In the context of the generalisation of electronic invoicing in France, a new e-Reporting system is being introduced to provide an effective response to the objectives of the tax reform. This mechanism aims to optimise the electronic invoicing obligation to make it as complete as possible, and is part of the measures to combat tax fraud. It gives the tax authorities full access to transactions outside the scope of electronic invoicing, thereby completing this essential process.
But What Exactly is e-Reporting?
e-Reporting is a declaration used to transmit transaction and payment data to the tax authorities. It complements the e-Invoicing obligation, which means that some businesses will have to meet these obligations jointly. However, it is important to note that e-Reporting is not limited to businesses subject to the e-Invoicing obligation. It covers transactions other than those covered by e-Invoicing, which is why it is complementary.
Which Businesses are Concerned by e-Reporting in France?
e-Reporting applies to all businesses that are subject to VAT in France for transactions carried out with foreign operators (international B2B) or with individual customers (B2C). In addition, companies not established in France may be subject to the e-Reporting obligation if their transactions are carried out in France and subject to VAT.
What is the Scope of French e-Reporting?
The e-Reporting process includes the following operations:
- Transactions with individuals and/or non-VAT taxpayers,
- International transactions (transaction in France with a taxable person not established in France).
It should be noted that transactions benefiting from VAT exemption under articles 261 to 261 E of the General Tax Code are exempt from the e-Invoicing and e-Reporting obligation.
How Does the e-Reporting System Work in France?
It is simple to operate and offers several options for transmitting information to the tax authorities:
- Transmit the data directly to the Public Invoicing Portal (PPF) or via an intermediary Partner Dematerialisation Platform (PDP), which will be responsible for transmitting them to the public portal in the same way as for e-Invoicing. If the company uses e-Invoicing, it can use the same channel to transmit the transaction data. The format required is the same as for e-Invoicing: UBL, CII or Factur-X.
- If using cash register software, the daily data summary must be transmitted in a dematerialised and structured format, known as a Z ticket.
- If the company has no cash register software or system, transmission of a summary of transactions carried out by period.
Like e-Invoicing, e-Reporting is subject to monitoring of the stages in its life cycle. This enables the lifecycle of e-Reporting to be tracked in full. PDPs are recommended to provide the following statuses:
- Received by the platform
- Accepted by the platform
- Partially accepted
- Rejected
What Information Must Be Provided?
The tax authorities require the following information:
- The identification number.
- The period for which the information is being sent (or the date of the invoice for transactions giving rise to an e-Invoice).
- The words “option for payment of tax on debits”, where applicable.
- The category of transaction:
- Supply of goods subject to VAT
- Supply of services subject to VAT
- Supply of goods and services by taxable persons established in France and not located in France
- The total amount excluding VAT and the amount of the corresponding tax by tax rate.
- The total amount of tax due in France.
- The currency.
- The date of transactions.
- The number of daily transactions for operations not giving rise to e-Invoicing.
- The invoice number for transactions giving rise to e-Invoicing.
What is the Timetable for Implementing e-Reporting in France?
The timetable is identical to that provided for e-Invoicing.
- 01/09/2026: Large and medium-sized companies
- 01/09/2027: SMEs and micro-enterprises.
As a reminder, the size of the company is assessed as follows:
Large companies: companies with at least 5,000 employees or with more than €1.5 billion turnover and total assets of more than €2 billion.
Medium-sized companies (ETI): companies with between 250 and 4,999 employees and whose annual turnover does not exceed €1.5 billion or total assets does not exceed €2 billion.
SMEs: companies with fewer than 250 employees and an annual turnover not exceeding €50 million or total assets not exceeding €43 million.
How Often is e-Reporting Submitted?
The frequency of sending reports depends on the tax regime to which the company is subject.
Transmission of transaction data (international B2B and B2C):
| Tax Regime | Deposit Frequency | Deposit Deadline |
| Real normal monthly regime | By 10 days period | 10 days after the end of the period Day 10, day 20, day 30 of the month |
| Real normal quarterly regime | Monthly | Before day 10 of the following month |
| Simplified VAT regime | Monthly | Between days 25 and 30 of the following month at the latest |
| VAT exemption | Bimonthly | Between days 25 and 30 of the following month at the latest |
Transmission of supply of service payment data:
| Tax Regime | Deposit Frequency | Deposit Deadline |
| Real normal monthly regime | Monthly | Before day 10 of the following month |
| Real normal quarterly regime | Monthly | Before day 10 of the following month |
| Simplified VAT regime | Monthly | Between days 25 and 30 of the following month at the latest |
| VAT exemption | Bimonthly | Between days 25 and 30 of the following month at the latest |
What are the Penalties for Non-compliance with e-Reporting?
Failure to comply with the obligations relating to the transmission of e-Reporting data may result in penalties of €250 per transmission, up to a maximum of €15,000 per year.
How Can RTC Help You?
The billing model combining e-Invoicing and e-Reporting may seem complex. The obligations differ depending on the operations carried out and require a thorough knowledge of the reform to ensure tax compliance and efficiency of the process. RTC will support you in the implementation of this reform and help you meet your future e-Reporting obligations. It’s not just about being compliant, RTC will allow you to benefit from various advantages such as the automation of certain tasks turning a regulatory constraint into a business opportunity.
For more information, don’t hesitate to book a time slot – we’d be delighted to share our expertise with you.
