E-reporting in France — what B2C and cross-border sellers must transmit

France's reform has two obligations, and confusing them is the most common mistake. E-invoicing is the structured exchange of domestic B2B invoices. E-reporting is the transmission of data about everything else — so the tax administration still sees the transactions that never travel as a B2B e-invoice. If you sell to consumers or across borders, e-reporting is the part that applies to you.

Where the line falls

Think of it by counterpart:

• Domestic B2B (French business to French business) → e-invoicing.

The invoice itself is exchanged in structured form via a PDP.

• B2C (sales to private individuals) → e-reporting of the transaction

data. There is no e-invoice to send to a consumer, so you report the sales data instead.

• Cross-border B2B (sales to, or purchases from, a business abroad) →

e-reporting. Foreign platforms are outside the French network, so the data is reported rather than exchanged.

The two kinds of data

E-reporting covers two distinct streams:

• Transaction data (données de transaction) — the taxable amounts, VAT,

counterpart type and operation category for the sales above. This is what lets the DGFiP pre-fill and cross-check VAT.

• Payment data (données de paiement) — for services (prestations de

services), when the payment is actually received. VAT on services is often due on collection, so the payment date matters, and it is reported separately from the transaction.

Who is affected, and when

Every VAT-registered business established in France is in scope for the data that applies to its activity — including micro-entrepreneurs. E-reporting follows the same calendar as the issuing obligation:

1 Sep 2026  E-reporting begins for large and mid-sized companies.
1 Sep 2027  It extends to small businesses and micro-entrepreneurs.

Frequency depends on your VAT regime — broadly, more frequent filers report more often (transaction data is typically transmitted on a periodic cycle aligned to your VAT return rhythm). Confirm your own cadence with your PDP or accountant, as the detail depends on your regime.

Why it exists

E-reporting closes the loop the e-invoice can't. Without it, a B2C sale or an export would be invisible to the structured system, and the reform's real goal — near-real-time VAT visibility and eventually pre-filled VAT returns — would have a hole in it. For you, the upside is the same: less manual VAT work, fewer reconciliation surprises.

Where Eurobillr fits

Eurobillr already structures your invoices to EN 16931 and tracks payments against them, which is exactly the raw material e-reporting needs — transaction data from the invoice, payment data from the settlement. As the mandate phases in, that data is ready to forward through your PDP rather than assembled by hand.

See the France e-invoicing guide for the full picture, and the reform timeline for the dates.