The operations concerned by E-reporting are as follows:
E-Reporting
To counter the VAT fraud that has existed in France for many years, the French state has decided to introduce new regulations aimed at better controlling business invoicing. The 2024-2026 Finance Act introduced e-invoicing and e-reporting.
Preparing for new tax requirements in France
E-invoicing or dematerialization of invoices – a key issue – will enable different types of company (GE, ETI, PME/TPE) not only to send invoices electronically during commercial exchanges, but also to transfer a report of its transactions between VAT-registered parties to the tax authorities.
In France, From 1ᵉʳ September 2026, the receipt of electronic invoices will become mandatory in France for large companies and intermediate-sized companies (ETI). For small and medium-sized enterprises PME,TPE and micro-enterprises, this obligation will begin on September 1ᵉʳ, 2027. You need to prepare for the entry into force of the Finance Act 2024-2026 to be in compliance with the new requirements.
ARTÉVA, a high-performance PDP
Anticipate this evolution and be ready to share data from your commercial exchanges with your partners, suppliers and customers with the French government. ARTÉVA can help you set up an effective e-reporting solution. Opt now for our e-reporting solution, a powerful tool for transmitting data on your business transactions to the tax authorities.
Getting ready for E-reporting
If your company is subject to VAT and carries out intra-Community acquisitions, exports or end-consumer transactions (BtoC), you’ll need to be able to transmit your data to the tax authorities via a public platform or other partner software. This will enable the tax authorities to track your company’s transactions. It’s important to prepare for this change now, and ARTEVA can help you.
Private-sector companies subject to VAT will have to share their trade data with the government. Any company in France carrying out intra-Community acquisitions, exports or transactions with end consumers (BtoC) will have to transmit payment data from its invoices to the tax authorities according to the following schedule:
- From September 1, 2026: obligation for all large companies and ETIs.
- From September 1, 2027: this obligation will be extended to micro-businesses, VSEs and SMEs.
- international BtoB sales
- intra-Community acquisitions
- BtoC transactions (sales to private individuals and sales to non-taxable legal entities such as associations)
More generally, all sales transactions that fall outside the scope of e-invoicing.
How do I e-report?
E-reporting involves transmitting all your business transaction data to tax authorities. As a company, you have four options for transmitting your data :
Z-Tickets
If you have cash register software, you can send Z-tickets in dematerialized, structured format. Also known as cash register tickets, this type of ticket contains all the information concerning each commercial transaction carried out.
Dematerialized invoices PDP
If you already transmit all your B2B trade data via a public platform or PDP like ORCHESTRADE, you’ll be able to communicate your transaction data via the same channel without having to send invoices to your customers.
Manual input or transmission
If you don’t yet have cash register software or an electronic invoicing system, there is a solution. You can transmit information on your commercial transactions with companies or individuals. All you have to do is enter or send a summary containing all the essential data. This document must include the amount of transactions and the corresponding VAT, over a weekly or monthly period. However, if you want to be up to speed quickly and optimize the processing and transmission of your invoices, another approach is recommended. It is therefore essential to integrate a complete dematerialization service into your invoicing strategy. This is precisely what Artéva offers with its PDP ORCHESTRADE solution, guaranteeing a smoother, more efficient process.
What’s the timetable for E-reporting?
All you need to know about E-Reporting
In this FAQ, explore all the essential questions that will guide you through the world of E-Reporting.
To determine whether a transaction must be subject to electronic invoicing (e-invoicing) or to the transmission of information to the administration (e-reporting), two essential criteria must be analyzed: the place of establishment of the parties and the territoriality of the VAT. First of all, it is important to identify where the customer and the supplier are established. If both parties are located in France, the transaction falls within the scope of electronic invoicing in e-invoicing. On the other hand, if one of the parties is abroad (EU or non-EU), the transaction will be subject to e-reporting, because it cannot be processed within the framework of mandatory electronic invoicing. Then, the territoriality of VAT must be checked. Electronic invoicing only applies to domestic B2B transactions, i.e. between companies subject to VAT in France. Conversely, e-reporting concerns B2C transactions, exchanges with foreign companies, as well as certain exempt operations that do not fall within the scope of electronic invoicing. In summary, electronic invoicing in e-invoicing only concerns transactions between taxable persons established in France and subject to French tax rules. E-reporting, for its part, applies to operations outside the scope of electronic invoicing, such as sales to individuals, exports and intra-Community acquisitions.
All companies subject to VAT and established in France are concerned by e-reporting when they carry out operations outside the scope of electronic invoicing, in particular: - Sales and provision of services to individual customers (B2C). - Transactions with foreign companies (EU and non-EU). - Certain operations located in France and subject to VAT (Article 290 of the CGI). Are foreign companies concerned? Yes, certain foreign companies not established in France may be subject to e-reporting if they carry out taxable operations in France. Which operations are excluded? Operations exempt from VAT under Articles 261 and 261 E of the CGI are not concerned by e-reporting.
E-reporting is a tax obligation that requires companies to transmit certain information to the administration when a transaction does not fall under electronic invoicing in e-invoicing. It aims to improve transparency and facilitate the monitoring of operations subject to VAT. This obligation concerns several types of transactions. First of all, sales and services carried out with individuals (B2C), which are not covered by electronic invoicing between companies. Then, sales with foreign companies, whether established in the European Union or outside the EU, as well as purchases made from suppliers established in the European Union. Also concerned are operations deemed to be located in France and subject to VAT, carried out by companies not established on French territory, as well as payments for services when VAT is due upon collection. E-reporting complements electronic invoicing by allowing the administration to collect the data necessary to ensure better tax monitoring. It will also contribute to the automation of the pre-filling of VAT returns, thus saving time and simplifying administrative procedures for businesses.
Invoicing procedures remain unchanged with the introduction of electronic invoicing. There is no specific deadline for submitting electronic invoices. VAT-registered companies must continue to issue and transmit their invoices as and when required, in accordance with the usual deadlines linked to their commercial and tax obligations. However, electronic invoices will have to be transmitted via a Partner Dematerialization Platform (PDP), which will ensure that they comply with regulatory requirements and are transmitted within a maximum of 24 hours.
The dematerialization of customer invoices represents a real opportunity for savings for companies. To calculate the return on investment (ROI), it is essential to start with an accurate estimate of the costs associated with paper invoices, including creation, editing, enveloping, postage and archiving. Then, these costs should be compared with those of electronic invoices, taking into account significant benefits such as the speed of transmission, simplified access to original documents and duplicates, and comprehensive traceability of transactions.
Evaluate your billing management needs and search for the solution through Artéva services, offering functionalities adapted to your business. Then compare the options available in terms of security and usability for your team.
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