E-reporting overview

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This section is currently under development.

E-Reporting fills informational tax visibility gaps for transactions that are outside the scope of domestic B2B e-Invoicing clearance.

1. Core Payload Categories (JSON Data Feeds)

Operational transaction summaries are submitted using structured JSON arrays matching state parameters:

Flow 10.1 (B2B Cross-Border Transactions): Captures international sales and purchases. Requires high-level invoice header objects and complete VAT matrices, excluding line-item breakdowns.
Flow 10.2 (Cross-Border B2B Payments): Tracks incoming payment records for cross-border services where VAT is recognized on a cash accounting basis (TVA sur les encaissements).
Flow 10.3 (B2C Transaction Aggregates): Captures daily retail sales data grouped by VAT rate, extracted directly from point-of-sale software closures (Ticket Z).
Flow 10.4 (B2C Payment Details): Reports daily cash-accounting payment collection records for over-the-counter sales transactions.

Submission windows for e-reporting are defined by the company's designated VAT accounting schedule:

Corporate VAT Regime	Reporting Period Interval	Government Portal Filing Deadline
Régime Réel Normal Mensuel	Decadale (Days 1–10, 11–20, 21–End of Month)	Within 10 calendar days following the period's close (the 20th, 30th, and 10th of the following month).
Régime Réel Normal Trimestriel	Monthly	By the 10th calendar day of the following month.
Régime Simplifié d'Imposition	Monthly	Between the 25th and 30th day of the following month.
Franchise en Base de TVA	Bimonthly (Every two calendar months)	Between the 25th and 30th day of the month following the period's close.