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.

First, the place of establishment of the parties involved in the transaction must be determined. Then, the applicable invoicing rules and the VAT territoriality of the transaction are used to determine the applicable system. Electronic invoicing applies to transactions between taxable persons established in France that fall within the scope of VAT.

E-reporting is the transmission to the tax authorities of information relating to commercial transactions not covered by electronic invoicing. This applies in particular to sales and service transactions with private individuals or foreign operators, as well as transactions deemed to be located in France and subject to VAT. Payment data relating to the provision of services is also included in e-reporting. E-reporting complements electronic invoicing, and will eventually enable companies to pre-fill their VAT returns.

All VAT-registered companies established in France are concerned by e-reporting when they carry out transactions with individual customers or foreign operators. Certain foreign companies not established in France may also be subject to this obligation. The transactions mentioned in article 290 of the CGI must give rise to the transmission of data for companies established in France and/or companies not established on French territory. Operations exempt from VAT under the provisions of articles 261 and 261 E of the General Tax Code are not concerned. For further information, a table of operations within the scope of e-reporting is available in the Documentary Resources section.

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