E-reporting in France: what data you send, and how often
E-reporting is the second strand of France's e-invoicing reform. A business established in France and subject to VAT sends the French tax authority (DGFiP), through its approved platform (plateforme agréée), data on the transactions that do not travel as a domestic business-to-business e-invoice: sales to private individuals and other non-taxable persons, and cross-border business transactions (transaction data, Article 290 of the French General Tax Code, CGI), plus the payments received on services when VAT is due on payment (payment data, Article 290 A). It follows the e-invoicing timeline of Article 26 of Law 2022-1157 of 16 August 2022: since 1 September 2026 for large and intermediate-sized enterprises, from 1 September 2027 for SMEs and micro-enterprises. How often you transmit depends on your VAT regime, from three times a month to once every two calendar months.
E-reporting vs e-invoicing
The DGFiP page "Je découvre la facturation électronique" (modified 26 May 2026) says e-reporting follows the same timeline as e-invoicing; its page "J'approfondis mes connaissances sur la réforme" (modified 6 January 2026) adds that data are sent neither in real time nor daily, but at a frequency set by the VAT regime.
| Strand | Transactions | What is sent | Rhythm |
|---|---|---|---|
| E-invoicing | Sales between taxable persons established in France | The invoice itself, as structured data | Each invoice |
| E-reporting, transaction data | Sales to non-taxable persons; transactions with businesses not established in France | Daily totals for non-taxable customers; invoice data for international business transactions | Set by the VAT regime |
| E-reporting, payment data | Transactions on which VAT is due on payment, such as services | Payment date and amount received, by VAT rate | Set by the VAT regime |
A decree may postpone the SME date to no later than 1 December 2027; as at 20 October 2026, Légifrance still shows 1 September 2027.
Transactions covered
Article 290 I CGI (version in force since 21 February 2026) lists what a taxable person established in France reports, unless the transaction is exempt under Articles 261 to 261 E CGI. In practice:
- Sales to non-taxable persons in France, mainly private individuals.
- Exports and intra-Community supplies of goods: exempt under Articles 262 and 262 ter, not 261 to 261 E, so they stay in scope.
- Services supplied to businesses not established in France.
- Purchases from abroad: intra-Community acquisitions, and goods or services bought from a supplier not established in France.
- Distance sales and services to private individuals in other countries.
Article 290 II also covers taxable persons not established in France, for transactions located in France on which they are liable for French VAT: see France's e-invoicing rules for foreign companies.
What transaction data contains
The DGFiP sheet "Données de transaction à transmettre" (updated August 2026) applies Article 242 nonies M of Annex II to the CGI.
Sales to non-taxable persons
Data are aggregated per day. For each category (goods subject to VAT, services subject to VAT, intra-Community distance sales and services not located in France, margin schemes), you send the day's taxable amount excluding VAT and the corresponding VAT, per VAT rate, with your SIREN number, the period covered and, if applicable, your option to pay VAT on debits.
Business transactions with a party not established in France
Data are those of the invoice: SIREN of the French party, VAT number or foreign identifier of the other party, countries, category (goods, services or both), invoice number and date, amounts and VAT per rate, currency, and mentions such as reverse charge. Line-level details (description, quantity, unit price) are expected from 1 September 2027.
Payment data
The DGFiP sheet "Données de paiement à transmettre" (updated August 2026, Article 290 A CGI) limits payment e-reporting to transactions on which VAT is due on payment, for example services, excluding reverse-charge transactions and businesses that opted to pay VAT on debits. Two items are always required: the date the payment was actually received and the amount received in euros, by VAT rate. They travel in one of three ways:
- The sale was an e-invoice: the platform sends a "paid" (encaissée) status on that invoice.
- International business sale without an e-invoice: payment data per invoice, in a periodic flow.
- Sale to non-taxable persons: payments aggregated per day of receipt, by VAT rate.
Frequencies by VAT regime
Frequencies are set by Articles 242 nonies O and P of Annex II to the CGI, in force since 29 July 2026 as amended by Decree 2026-677 of 27 July 2026. The deadlines below come from the DGFiP table "Fréquences et délais de transmission" (updated August 2026); the due dates themselves are fixed by ministerial order.
| VAT regime | Transaction data | Payment data |
|---|---|---|
| Normal regime, monthly returns | Three per month (1st–10th, 11th–20th, 21st–end), each filed ten days after its period: on the 20th, the 30th (except February, per the DGFiP) and the 10th of the next month | Monthly, before the 10th of the next month |
| Normal regime, quarterly returns (an option the DGFiP describes for businesses paying less than EUR 4,000 of VAT a year) | Monthly, before the 10th of the next month | Monthly, before the 10th of the next month |
| Simplified regime | Monthly, at the latest between the 25th and the 30th of the next month | Same |
| VAT exemption scheme (franchise en base) | Every two calendar months (January–February, March–April…), at the latest between the 25th and the 30th of the following month | Same |
Annex II adds that the frequency applies per platform used and that nothing is due for a period without a relevant transaction. A missing or non-compliant transmission costs EUR 500, capped at EUR 15,000 per calendar year, waived for a first breach in the current year and the three preceding years if corrected spontaneously or within thirty days of the administration's first request (Article 1788 D CGI, version in force since 21 February 2026). From 1 January 2027, the CGI's VAT rules move to the Code des impositions sur les biens et services (Ordinance 2025-1247 of 17 December 2025), so these article numbers will change.
Organising without re-keying
- Map your flows: private-customer sales, international business sales, purchases from foreign suppliers, services with VAT due on payment.
- Check what your platform covers, flow by flow: the DGFiP notes that the "paid" status of international business invoices depends on the platform's service offer.
- Produce daily totals by category and VAT rate from the till or invoicing software, rather than rebuilding them at month end.
- Record payment dates as they arrive and keep foreign identifiers clean.
- Put the deadlines in the closing calendar, check each transmission's status and keep the proof.
A fictitious example: a design studio established in France, an SME under the simplified regime, invoices French businesses, private clients and a client in Germany. From 1 September 2027, its French business invoices are e-invoices whose "paid" status carries the payment data; its private-client sales go out as daily totals, with payments aggregated per day; the German invoice goes out as invoice data and, since no French VAT is due on it, carries no payment data. Each strand is transmitted monthly. The full reform calendar is in France's e-invoicing mandate: what applies in 2026 and 2027.
FAQ
Do I send every till receipt?
No. For sales to non-taxable persons, the DGFiP asks for daily totals per category and per VAT rate: taxable amount excluding VAT and VAT amount.
Who transmits: my business or my platform?
Article 290 III CGI states that the data go through the approved platform you choose. You supply the data, and the fine of Article 1788 D is aimed at the taxable person, so check each transmission's status.
I am under the VAT exemption scheme. Am I concerned?
Yes, if you sell to private individuals or trade across borders. Annex II provides one transmission every two calendar months under the exemption scheme; as an SME or micro-enterprise, you start on 1 September 2027.