France has issued updated guidance on its upcoming mandatory transaction e-reporting system, clarifying that businesses must electronically transmit VAT data for B2C transactions (aggregated daily totals) and international B2B transactions subject to French VAT. Reporting frequency will depend on the company’s VAT regime, and while B2C reporting excludes customer details and transaction-level data, the reform represents a significant compliance shift requiring system readiness and structured data transmission.
France Publishes Updated Guidance on Mandatory e-Reporting (September 2025)
Public
France
Author: Vukašin Santo
Category:
Fiscal subject related
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25
Content accuracy validation date:
05.03.2026
Content accuracy validation time:
08:38h
France has released updated guidance clarifying the scope, data requirements, and reporting frequency of the upcoming mandatory transaction e-reporting system, set to reshape VAT compliance for both domestic and international operators.
The reform introduces structured electronic transmission of transaction data to the tax authorities and applies in two primary cases: B2C transactions and international B2B transactions.
B2C Transactions: Aggregated Daily Reporting
For transactions with non-taxable persons — including private individuals and non-profit organisations — businesses must submit daily aggregated VAT data.
Unlike electronic invoicing, B2C e-reporting does not require transaction-level detail. Instead, companies must transmit:
- VAT-exclusive turnover
- Tax bases broken down by VAT rate
- Corresponding VAT amounts per day
Importantly, no personal customer data is included in the reporting.
However, transactions are excluded from B2C e-reporting where the supplier is not established in France and reports VAT through the EU OSS/IOSS schemes.
International B2B: Cross-Border Transactions in Scope
The obligation also covers cross-border B2B transactions involving taxable persons not established in France, including exports and intra-Community supplies.
Foreign operators are subject to e-reporting when:
- The transaction is subject to French VAT, and
- The customer is either a non-taxable person or a taxable person not established in France.
Data requirements for international B2B transactions largely mirror electronic invoicing rules, including:
- Invoice issue date
- Unique invoice number
- VAT-exclusive totals per VAT rate
- Applicable VAT rates
Certain transactions remain outside the scope, including imports and VAT-exempt activities such as healthcare and education.
Reporting Frequency Depends on VAT Regime
The frequency of submission varies based on the company’s VAT regime:
- Standard monthly regime: reporting every 10 days (three submissions per month)
- Quarterly regime: monthly reporting
- Simplified regime: monthly reporting
- VAT exemption scheme: reporting every two months
Deadlines range from the 10th to the 30th of the month following the reporting period.
What This Means for Businesses
The clarification confirms that B2C reporting is based on aggregated daily VAT totals rather than individual receipts, easing operational impact for retailers. However, the introduction of structured, periodic transmission via approved platforms represents a significant compliance shift.
Businesses operating in France — including foreign entities subject to French VAT — should review their VAT regime classification and ensure system readiness ahead of the mandatory rollout.
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