E-reporting will be a mandatory administrative requirement for companies in France, starting in 2026. E-reporting is complementary to electronic invoicing and involves transmitting certain payment and transaction data to the tax office. This article provides key information you need to know about the e-reporting requirement, including what it is, how it works, companies affected, and data to be transmitted.

What’s in this article?

• What is e-reporting?
  
• Differences between e-reporting and e-invoicing
  
• Who is affected by mandatory e-reporting?
  
• How e-reporting works
  
• Data businesses will need to transmit
  
• When the requirement will take effect
  
• How businesses can ensure they follow e-reporting rules
  

What is e-reporting?

E-reporting refers to the electronic transmission of payment and transaction data to the tax office. This measure applies to companies subject to value-added tax (VAT) that conduct certain business transactions in France.

The requirement stems from the electronic invoicing reform, which is intended to combat fraud, modernize the tax system, and simplify the declaration process for companies.

Differences between e-reporting and e-invoicing

The electronic invoicing reform introduces two requirements for French companies: e-invoicing and e-reporting. Depending on their size, companies that are subject to VAT and carry out B2B transactions will have to issue and receive their invoices electronically (i.e., e-invoicing) starting in 2026 and 2027.

The e-reporting requirement complements e-invoicing by requiring the transmission of tax data relating to transactions not covered by electronic invoicing. The type of data to be transmitted via e-reporting (e.g., transactions or payments) will depend on the nature of the transaction.

You can create and send e-invoices using Billit, a Stripe partner application available on the Stripe App Marketplace. This user-friendly app lets you configure e-invoice delivery directly and securely from Stripe without writing code.

Who is affected by mandatory e-reporting?

Two types of data will have to be transmitted to the tax office: transaction data and payment data. Here’s how certain companies will be affected.

E-reporting for transactions

Companies subject to e-reporting transaction data include the following:

• Companies that are subject to VAT and sell to exempt buyers, such as individuals or nonprofits

• Companies that are subject to VAT and carry out transactions abroad (e.g., exports or intracommunity acquisitions and deliveries), which can be B2B or with individuals not subject to VAT

Certain foreign companies that aren’t based in France might also be subject to this requirement. This occurs if the customer is a nontaxable entity, and the transaction is subject to VAT in France.

E-reporting for payments

Companies providing services subject to VAT upon collection or not subject to the reverse charge system will have to transmit their payment data to the tax office beginning in 2026. This requirement will apply whether the customer is an individual or a business.

Note: Banking and insurance transactions, medical, health, and educational services, and transactions carried out by nonprofits are excluded from the program.

How e-reporting works

E-reporting takes just a few steps:

• The seller collects payment and transaction data.

• The seller transmits a data file to their approved platform (plateforme agréée, or PA)—previously known as the partner dematerialization platform (PDP)—that verifies the data complies with legal requirements.

• The PA sends the validated data to the tax office.

• The tax office receives the data and stores it for prepopulating VAT filings.

Data businesses will need to transmit

The data required will depend on the type of transaction.

Sales to foreign companies

For a transaction with a foreign company, the transaction data to be sent is the same as that required for an electronic invoice (i.e., e-invoice). One exception is the Business Directory Identification System (SIREN) number, which is replaced by a foreign identification number or an intracommunity VAT number.

Sales to entities not subject to VAT

For sales to individuals and nonprofits, the information required includes the supplier’s SIREN number and the period in which the transmission is made. The transmission should also include the phrase, “option to pay tax on invoiced amounts” (“option pour le paiement de la taxe d’après les débits”), if applicable.

Companies conducting these transactions must also transmit the following data, aggregated by day:

• Date of the relevant day

• Number of transactions completed on that day for each transaction category

• Total of the day’s transactions, excluding tax

• Corresponding VAT amount

Services subject to VAT upon collection

Payment data that must be transmitted for these transactions includes the collection date and amount collected, broken down by VAT rate.

When the requirement will take effect

The e-reporting requirement will be phased in, beginning on the following dates:

• September 1, 2026: For large and intermediate-sized businesses

• September 1, 2027: For small and medium-sized enterprises (PMEs) and microbusinesses

In addition, how often data is transmitted will vary according to the company’s VAT regime. For transaction data, this means the following:

• Three filings per month for companies subject to the normal monthly tax assessment regime (i.e., usually large companies)

• One filing per month for companies subject to the simplified tax assessment regime or those that have opted for the normal quarterly tax assessment regime

• One filing every two months for companies benefiting from the VAT exemption regime (i.e., mainly microbusinesses)

Payment data will be transmitted at the same frequency for the companies affected, except those subject to the normal monthly tax assessment regime. Those companies will have to submit data once a month.

Payment and transaction data transmission schedules based on your VAT regime

How businesses can ensure they follow e-reporting rules

Companies subject to the new e-reporting requirement will have to choose and adopt a platform approved by the tax office. This platform will act as an intermediary for the transmission of required data. The company will need to regularly send its payment and transaction data on time to avoid penalties. Failure to meet this requirement will be punishable by a fixed fine of €250 per transmission, capped at €15,000 per calendar year.