France e-reporting Sept 2026-27 update

2-phased launch for e-Reporting and e-Invoicing

France is expanding its digital transaction reporting— including new e-Reporting tri-monthly reporting mandate from 1 September 2026. While much attention has focused on B2B e-invoicing mandate, being introduced at the same time,  e-Reporting will capture many transactions that outside the e-invoice scope (notably B2C & cross-border B2B).

France is aligning the e-Reporting rollout with the e-Invoicing reform. According to the DGFiP and industry sources:

• September 2026: The obligation to receive e-invoices is required for all businesses. Also, large and medium companies must start issuing e-invoices and begin e-Reporting.
• September 2027: The e-invoicing and e-Reporting requirements expand to include small and micro-enterprises (SMEs / very small businesses).

e-Reporting in-scope transactions

There are two main groups of transaction in scope:

1. B2C (Business → Consumer / final person) transactions

Even though consumers don’t receive structured e-invoices, the supplier (or seller) must report data about those transactions. Depending on how the seller’s IT setup is arranged, there are three scenarios:

1. • If the seller uses Point of Sale (POS) software: report a daily “Z ticket” summary (all the receipts/tickets)
   • If the seller already issues e-invoices: transmit invoice data through the same channel used in the B2B e-invoicing path (i.e., via PDP / PPF, etc.) without having to send the e-invoice version to the consumer
   • If the seller lacks an IT / invoicing system: send a summary of all operations over a reporting period (every 10 days, or monthly)

2. Cross-border B2B / international B2B

Transactions where at least one party is outside France (or outside the EU) but the VAT burden is French, or intra-community flows, must be reported. These include:

1. • Intra-community deliveries (goods or services) to another EU country
   • Exports (sales to companies outside the EU)
   • Operations to overseas territories / French overseas communities
   • Intra-community acquisitions (goods bought from another EU country, for use / resale)

Also, payment / invoice data is part of the reporting schema, not just transaction headers. The tax authority expects invoice + financial (payment) attributes in the data feed.

Aside from the above, certain VAT exempt supplies without e-invoices may be subject to the e-Reporting obligations.

E-reporting disclosure requirements

The following data is required by DGFiP:

• Customer identification
• Invoice number
• Date
• Gross amount
• VAT, including rate applied
• Supply of goods or services
• Payment date and route

Tri-monthly transaction reporting

France is putting in place a frequent, near-real time / highly granular cadence for many taxpayers:

• For companies under the normal VAT regime, the transactions must be reported 3 times per month:
  1. By 10th of month: transactions from the 1st to the 10th
  2. By 20th of month: transactions from the 11th to the 20th
  3. By last day of the month: transactions from 21st to month end
• For companies under a special VAT regime (more simplified regime), a monthly e-Report is sufficient, to be submitted within 7 days after month-end
• In the case of weekly regimes or high-frequency operations (especially POS), some weekly reporting may be allowed/specified (for some taxpayers) with a short window (within 4 days) after the week ends.
• If you need to correct data already transmitted, that’s allowed. The corrective e-Report must reference the original Transmission Code, and can include more data (e.g. adding payment info) even if the original didn’t.