Also called transaction reporting, e-reporting France
E-reporting is the second obligation in the French reform. Where e-invoicing governs structured invoices exchanged with other French businesses, e-reporting is the transaction data you must transmit to the tax authority for everything outside that: B2C sales and cross border trade.
E-invoicing covers domestic B2B between businesses established in France. Those invoices travel as structured files through accredited platforms.
E-reporting covers the rest. B2C sales, where the consumer never receives a structured invoice, and cross border B2B in both directions. For these you transmit defined transaction data rather than delivering an invoice through the network.
Both start on 1 September 2026, and both go through your accredited platform.
Almost all the coverage is about e-invoicing, because that is the part that changes what a file looks like. E-reporting changes what you send to the tax authority, which is invisible until you have not done it.
A retailer selling to consumers may have almost no domestic B2B invoicing and still be fully in scope, which is the case most likely to be caught out.
Formats, rules and validation for the structured invoices e-reporting sits alongside.
