France sets a September 2026 start date for a new e-reporting mandate covering B2C and cross-border B2B transactions.

France’s e-reporting reform complements the B2B e-invoicing rollout by requiring near real-time reporting of B2C and cross-border B2B transactions to enhance VAT collection and data traceability. Implementation begins in September 2026 for large and medium enterprises and extends to SMEs and micro-enterprises in 2027, with tri-monthly or monthly submission cycles based on VAT regime

While most attention has focused on the B2B e-invoicing rollout, the e-reporting requirement will capture many transactions that fall outside the structured e-invoice scope, particularly B2C sales and international B2B operations.

The reform aims to improve VAT collection, improve data traceability, and support the introduction of pre-filled VAT returns through near real-time reporting.

Two-Phase Implementation

France is aligning the e-reporting launch with its e-invoicing mandate:

• From September 2026: All businesses must be able to receive e-invoices, while large and medium-sized enterprises begin e-reporting and e-invoicing.
• From September 2027: Obligations will extend to SMEs and micro-enterprises.

Transactions in Scope

E-reporting applies to:

• B2C transactions, where suppliers must transmit transaction data even if no e-invoice is issued. Depending on the IT setup, sellers can report via daily POS summaries, structured invoice feeds, or periodic aggregated submissions.
• Cross-border B2B transactions, including intra-EU supplies and acquisitions, exports, and overseas operations.

DGFiP will require detailed information for each transaction, including customer identification, invoice number, dates, VAT details, and payment data.

Tri-Monthly Reporting Schedule

Under the standard VAT regime, companies must report three times per month:

• By the 10th, 20th, and end of each month, covering 10-day intervals.
  Businesses under simplified VAT regimes will submit monthly summaries within seven days of month-end.

Corrections to submitted data will be permitted, provided each amendment references the original transmission code.