The reform has three strands, depending on the customer and the transaction (impots.gouv.fr):
| Strand | Transactions covered | What is sent |
|---|---|---|
| Electronic invoicing (e-invoicing) | Sales between businesses liable for VAT and established in France | The invoice itself, in structured format; the platform extracts the data for the administration |
| Transaction e-reporting | Sales to non-taxable persons (consumers, associations) and transactions with businesses established abroad | Transaction data |
| Payment e-reporting | Transactions where VAT is due on receipt of payment, for example services, unless the business opted to pay VAT on invoicing or reverse charge applies | The date and amount received |
For a sale between two French businesses, there is no separate transaction reporting: the approved platform extracts the relevant data from the electronic invoice. Only the payment of a service subject to VAT on receipts is added, as a "paid" status on the invoice. E-reporting therefore covers what the electronic invoice does not show.
Sales to consumers or other non-taxable persons
Data aggregated per day, allowing the administration to know the taxable amounts broken down by VAT rate and the corresponding VAT. No invoice is sent, and the DGFiP specifies that the reports are aggregated: no data about individual consumers is transmitted.
Transactions with businesses established abroad
The same data as for an electronic invoice, except the customer's SIREN number, replaced where applicable by its intra-EU VAT number or a foreign identifier.
Payment data
The date of receipt and the amount received, broken down by VAT rate where applicable. If the transaction already gave rise to an electronic invoice, the information completes that invoice as a "paid" status.
Out-of-scope transactions
Transactions exempt from VAT and exempt from invoicing under articles 261 to 261 E of the French tax code, for example certain health, education or financial services, fall neither under electronic invoicing nor under e-reporting.
Who: every business liable for VAT and established in France, micro-businesses and businesses under the VAT exemption threshold included, as soon as they carry out transactions within the scope of e-reporting. A foreign business may also be subject to it when its transaction is taxable in France and carried out with a non-taxable person or a customer not established in France.
When: e-reporting follows the electronic invoicing timeline.
| Date | Businesses | Obligations |
|---|---|---|
| 1 September 2026 | Large and intermediate-sized companies | Issuing electronic invoices and e-reporting |
| 1 September 2027 | SMEs and micro-businesses | Issuing electronic invoices and e-reporting |
Receiving electronic invoices, for its part, has been mandatory for all businesses since 1 September 2026.
Data is sent neither continuously nor daily: the frequency depends on the business's VAT regime. Table published by the DGFiP, updated in August 2026:
| VAT regime | Transaction data | Payment data |
|---|---|---|
| Standard regime, monthly | Three filings a month (1st to 10th, 11th to 20th, 21st to end of month), each within 10 days after the period | Monthly, before the 10th of the following month |
| Standard regime, quarterly (by option, less than €4,000 of VAT a year) | Monthly, before the 10th of the following month | Monthly, before the 10th of the following month |
| Simplified regime | Monthly, at the latest between the 25th and 30th of the following month | Monthly, at the latest between the 25th and 30th of the following month |
| VAT exemption threshold (franchise en base) | Every two months (January and February, March and April, etc.), at the latest between the 25th and 30th of the month after the period | Same rhythm and same deadline |
In practice, the approved platform sends the data to the administration: the business provides it with a data file, directly or through its management software.
Discover the Orizen answer: Orizen e-invoicing, modular and built for French SMEs.
Essai gratuit 14 joursE-invoicing is the exchange of the invoice itself, in electronic format, between French businesses liable for VAT. E-reporting is the transmission of data to the administration for transactions without an electronic invoice (sales to consumers, transactions with foreign parties) and for payments received on certain services.
Yes, as soon as it sells to consumers or carries out transactions with foreign parties within the scope of French VAT, VAT exemption threshold included. The obligation applies from 1 September 2027; under the exemption threshold, filings take place every two months.
No. For sales to non-taxable persons, the data is aggregated per day and broken down by VAT rate. According to the DGFiP, no data about individual consumers is transmitted.
An approved platform. The business, or its management software, provides it with the data, and the platform sends it to the administration. It can be a different platform from the one used for electronic invoices.
The reform provides for a penalty regime. For the start-up phase, the administration announces an educational approach: no penalties for businesses engaged in a serious compliance effort, without the obligation being suspended.