E-reporting is the French obligation to transmit to the tax administration the data of transactions that domestic B2B e-invoicing does not cover, mainly sales to consumers and cross-border operations, together with payment data for certain services.
E-reporting completes the e-invoicing mandate. The e-invoice already gives the DGFiP the data of domestic B2B sales. E-reporting fills the remaining gaps so the tax administration sees a company's full taxable activity, not only its invoices to French businesses.
E-reporting covers three families of data:
- B2C transactions: sales to consumers and certain associations, reported in aggregated form, for example daily totals by VAT rate
- International B2B transactions: sales to and purchases from operators established abroad
- Payment data: collection dates and amounts for services where VAT becomes due on receipt of payment
E-reporting follows the same calendar as invoice issuance: from 1 September 2026 for large companies and mid-caps, and from 1 September 2027 for SMEs and micro-enterprises. The data is transmitted through the company's approved platform to the public invoicing portal, at a frequency set by the VAT regime, down to every ten days under the normal regime.
The hidden workload is reconciliation. Retail, restaurant and hospitality groups report B2C revenue that comes from tills, payment terminals and delivery platforms, and the reported figure has to match both the bank and the VAT return. Phacet's agent that can bridge POS revenue to accounting and the agent that can reconcile payment gateway, bank and ERP flows align those sources before any figure is transmitted.
