E-Reporting

To counter the VAT fraud that has existed in France for many years, the French government has decided to implement new regulations aimed at better controlling the invoicing of companies. During the 2024-2026 Finance Act, the government implemented e-invoicing and e-reporting.

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e-reporting

Preparing for the new tax requirements in France

E-invoicing or the dematerialization of invoices – being a key issue – will allow different types of companies (LE, ETI, PME/TPE), not only to electronically send invoices during a commercial exchange, but also to transfer a report of its transactions between VAT payers to the tax institutions.

In France, from September 1, 2026, the receipt of electronic invoices will become mandatory in France for large companies and mid-sized companies (ETI). For small and medium-sized enterprises (SMEs) and micro-enterprises, this obligation will begin on September 1, 2027. You must prepare for the entry into force of the 2024-2026 Finance Act to be in compliance with the new requirements.

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ARTÉVA, a high-performance PDP

Anticipate this development and be ready to share with the state in a simple way the data of your commercial exchanges with your partners, suppliers and customers. ARTÉVA supports you in the implementation of an effective e-reporting solution. Opt now for our electronic reporting solution, a powerful solution for transmitting the data of your commercial transactions to the tax authorities.

Preparing for e-reporting

As a company carrying out a B2B or B2C activity subject to VAT in France, you will need to be able to transmit your data to the tax authorities via a public platform or any other partner software. This will allow the tax authorities to know the transactions carried out by your company and to track them. It is important to prepare for this development now and ARTEVA supports you in this change.

Private sector companies subject to VAT will have to share data on their commercial transactions with the state. Thus, from 1 July 2024 and according to a timetable established by the government, all companies in France will have to transmit to the tax authorities all information forming part of a commercial transaction.

The operations concerned by e-reporting are mainly commercial transactions:

  • B2B or B2C commercial exchanges: all sales between two French companies (BtoB) or between a French company and a private customer (BtoC) must be notified to the state via e-reporting.
  • International B2B commercial exchanges: all data concerning purchases or sales between a French company and a foreign company (BtoB) must also be transmitted to French tax entities.

Thus, all intra-community sales and acquisitions of goods and services, exports or transactions carried out with companies located in overseas territories will be affected by this obligation.

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How to do e-reporting?

E-reporting or electronic reporting consists of transmitting to the organizations in charge of the tax administration all the data of your commercial transactions. To do this, as a company, four options are available to you to transmit your data:

Z-Tickets

If you have a cash register software, you can send Z-tickets in a dematerialized and structured format. Also called cash register receipts, this type of ticket contains all the information concerning each of the commercial transactions carried out.

PDP Dematerialized Invoices

If you already transmit the data of all your B2B commercial exchanges via a public platform or a PDP like ORCHESTRADE, you will be able to communicate your transaction data via the same channel without having to send invoices to your customers.

Manual entry or transmission

If you do not yet have cash register software or an electronic invoicing system, you can transmit information concerning all commercial transactions between your company and other companies, or between your company and individuals by entering or transmitting a summary. The latter must contain all data concerning transactions carried out over a weekly or monthly period, such as the amount, as well as the related VAT. However, in order to allow you to be in compliance more quickly and to optimize the processing time of your invoices as well as the data transmission time, it is important to integrate into your invoicing strategy a complete dematerialization service as offered by ARTEVA through its PDP ORCHESTRADE offer.

Dematerialized invoices

If you invoice an individual directly, you can send the same invoice in a dematerialized and structured format accepted by the state on the public platform. In this case, the portal will extract the data necessary for e-reporting in order to transmit them to the tax authorities.

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What is the timetable for implementing e-reporting?

Here is the timetable applicable to all French companies:

  • From 1 September 2026, the obligation will apply to large companies and mid-sized companies (ETIs).
  • From 1 September 2027, all companies will be concerned, including small and medium-sized enterprises (SMEs), very small companies and micro-enterprises.

Everything you need to know about E-Reporting

Through this FAQ, explore all the essential questions that will guide you through the world of E-Reporting.

Il faut d’abord déterminer le lieu d’établissement des parties impliquées dans l’opération. Ensuite, les règles de facturation applicables et la territorialité de l’opération à la TVA permettent de déterminer le dispositif applicable. La facturation électronique s’applique aux transactions entre assujettis établis en France qui entrent dans le champ de la TVA.

Toutes les entreprises assujetties à la TVA et établies en France sont concernées par le e-reporting lorsqu’elles réalisent des opérations avec des clients particuliers ou des opérateurs étrangers. Certaines entreprises étrangères non établies en France peuvent également être soumises à cette obligation. Les opérations mentionnées à l’article 290 du CGI doivent donner lieu à la transmission de données pour les entreprises établies en France et/ou les entreprises non établies sur le territoire national. Les opérations exonérées de TVA en application des dispositions des articles 261 et 261 E du code général des impôts ne sont pas concernées. Pour plus d’informations, un tableau des opérations situées dans le champ du e-reporting est disponible dans les ressources documentaires.

Le e-reporting consiste en la transmission à l’administration fiscale d’informations relatives à des opérations commerciales qui ne sont pas couvertes par la facturation électronique. Cela concerne notamment les opérations de vente et de prestation de services avec des particuliers ou des opérateurs étrangers, ainsi que les opérations réputées situées en France soumises à TVA. Les données de paiement relatives aux prestations de services sont également incluses dans le e-reporting. Le e-reporting est complémentaire à la facturation électronique et permettra, à terme, de proposer aux entreprises un pré-remplissage de leurs déclarations de TVA.

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