E-reporting (French reform)

E-reporting is the obligation to send the French tax administration the data of transactions not covered by domestic B2B e-invoicing.

Definition

E-reporting is the "data transmission" component of the French reform. It targets operations not covered by domestic B2B e-invoicing, for which the administration nonetheless wants to collect information.

It mainly concerns sales to private individuals (B2C), international and intra-Community operations, and, where applicable, the payment data tied to certain supplies of services.

Why e-reporting

Mandatory e-invoicing covers only domestic B2B. To obtain a complete view of economic activity and to pre-fill VAT returns, the administration needs data on the remaining flows.

E-reporting fills that gap by transmitting, periodically, the aggregated or detailed data of those transactions, which supports the fight against fraud and simplifies reporting.

How it works

Businesses send e-reporting data through their PDP or the public portal, at a frequency set by legislation (which depends on the company's VAT regime). Two main categories are distinguished:

• transaction data (amounts, VAT, nature of the operation);
• payment data, particularly relevant for services where VAT becomes due on receipt of payment.

Good to know

Do not confuse e-invoicing (exchange of the invoice itself between French taxable persons) with e-reporting (transmission of data to the administration for the other flows). A single business may be subject to both: e-invoicing for its domestic B2B sales, e-reporting for its B2C and export sales. The precise arrangements and timetable are set by French regulation.