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.

e-reporting-calendrier

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.

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.

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.

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.

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