Electronic Invoicing: Transmission of Transaction Data (or e‑Reporting)

The electronic transmission of transaction data, or transaction e‑reporting, applies in the following two cases:

Transactions with a Non‑Taxable Person (B2C¹)

This includes transactions (sales and/or services) carried out with a non‑taxable person, for example:

private individuals, or
non‑profit organisations.

⇒ Transactions excluded from B2C transaction e‑reporting:
Transactions with a non‑taxable person when the supplier is not established in France and is registered for a European VAT One‑Stop Shop² (OSS/IOSS).

International B2B³ Transactions

These include:

All transactions carried out with a taxable person not established in France, i.e. having no permanent establishment, domicile, or habitual residence in France
(exports, intra‑Community acquisitions and supplies, etc.).
These businesses may nevertheless be identified for VAT purposes in France.
Transactions deemed to take place in France and subject to French VAT, carried out by operators established abroad.
Foreign companies are therefore subject to the e‑reporting obligation where:
- the transaction is carried out with a non‑taxable person, or with a taxable customer not established in France; and
- the transaction is subject to French VAT under the rules of the French General Tax Code.

⇒ Transactions excluded from international B2B transaction e‑reporting:

✗ Imports of goods⁴;
✗ Transactions subject to a classification measure under Article 413‑9 of the French Criminal Code, or covered by a confidentiality clause for national security reasons in a contract relating to works, supplies, or services, or the supply of equipment referred to in points 1° to 4° of Article L.1113‑1 of the French Public Procurement Code.

In addition, as with electronic invoicing, transactions that benefit from a VAT exemption and are exempt from invoicing obligations under Articles 261 to 261 E of the French General Tax Code (e.g. healthcare, education/training activities) fall outside the scope of e‑reporting.

Footnotes

B2C: Business to Consumer.
OSS/IOSS (One‑Stop Shop / Import One‑Stop Shop): EU‑level schemes allowing businesses to declare and pay VAT in a single Member State, avoiding VAT registration in each Member State of consumption.
International B2B: Business to Business, cross‑border.
Import VAT declarations are pre‑filled online based on customs clearance data previously declared to the French Customs Authority.
(Version: September 2025)

How Do I Transmit My e‑Reporting to the Tax Authorities?

Transaction e‑reporting data must be transmitted by the company carrying out the transaction (generally the supplier) in the form of a cumulative data file, submitted via:

its approved platform, or
a compatible solution (invoicing software, cash register system, etc.).

Transactions with a Non‑Taxable Person (B2C)

For B2C transactions, e‑reporting consists of daily aggregated data showing:

VAT‑exclusive turnover subject to VAT,
allowing calculation of VAT‑exclusive bases per VAT rate, and
corresponding VAT amounts per day.

No personal data (e.g. customer name) is transmitted as part of e‑reporting.

Transaction Data Required for e‑Reporting (Examples)

The data to be transmitted include, for example:

the SIREN number of the supplier company;
the reporting period (determined according to the company’s VAT regime);
the indication “option to pay VAT on a cash‑receipt basis”, where applicable;
the date of the transactions (sales or services);
the transaction category:
- supply of goods subject to VAT,
- supply of services subject to VAT,
- distance sales and/or intra‑Community services not located in France,
- margin‑scheme transactions;
the daily VAT‑exclusive total, broken down by VAT rate, and the corresponding VAT amount.

For further details on B2C data requirements, refer to the section
“I am switching to electronic invoicing – deepening my understanding of the reform” on the French tax authorities’ website. [fr | PDF]

International B2B Transactions

The data to be transmitted are the same as those required for electronic invoicing, excluding the SIREN number of the company not established in France.

Instead, the following may be used:

an intra‑Community VAT number, or
a foreign tax identification number, where applicable.

The data include, for example:

invoice issue date;
unique invoice number;
VAT‑exclusive total per VAT rate;
applicable VAT rates, etc.

(Version: September 2025)

How Often Do I Need to Submit Transaction e‑Reporting?

The frequency of data transmission depends on the company’s VAT regime.

Reporting Frequency by VAT Regime

Companies under the standard monthly VAT regime (régime réel normal – monthly):

Reporting frequency: every ten days
Three filings per month:
- Period 1: 1st–10th of the month
- Period 2: 11th–20th of the month
- Period 3: 21st–end of the month
Deadline:
- Period 1: 20th of the month
- Period 2: 30th of the month¹
- Period 3: 10th of the following month

Companies opting for the quarterly standard VAT regime²:

Reporting frequency: monthly
Deadline: before the 10th of the following month

Companies under the simplified VAT regime:

Reporting frequency: monthly
Deadline: no later than between the 25th and 30th of the following month

Companies benefiting from the VAT exemption scheme (franchise in base):

Reporting frequency: every two months
Deadline: no later than between the 25th and 30th of the month following the end of the period

Notes:

¹ Except for February
² Companies paying less than €4,000 of VAT per year

Important: These rules will be updated to reflect the abolition of the simplified VAT regime as from 1 January 2027.

Sources

Briefing document & Podcast: France’s E‑Invoicing & E‑Reporting – VATupdate

See also

Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE