E-reporting overview

warning

This section is currently under development.

E-reporting covers transactions that are outside the scope of domestic B2B e-invoicing clearance: international B2B operations, B2C sales, and the payment data required when VAT is due on collection (TVA sur les encaissements). Rather than routing a document to a buyer, you send structured transaction and payment data to the tax reporting service, which forwards the aggregated information to the DGFIP.

info

E-reporting follows the same phased rollout as the rest of the French mandate: 1 September 2026 for large companies and ETIs (on transactions where VAT is actually collected), and 1 September 2027 for SMEs and micro-enterprises.

1. Report families

All reporting endpoints are nested under the reporting legal entity, which must be in ONBOARDED status. Each family supports create, list, and fetch-by-uuid. See the linked API reference for the full request and response schemas.

B2B transactions

Reports a structured B2B invoice, typically for international or cross-border operations excluded from domestic clearance.

The processType field describes the nature of the invoice:

• B1 / S1 / M1: goods / services / mixed invoice
• B2 / S2 / M2: goods / services / mixed invoice, already paid
• B4 / S4 / M4: final invoice after a down payment
• S5 / S6: subcontractor / co-contractor services invoice
• B7 / S7: goods / services invoice, e-reporting of VAT collected

API reference: report · list · get one

B2B payments

Declares collected VAT once a B2B invoice with payment-based VAT (TVA sur les encaissements) is paid.

API reference: report · list · get one

B2C transactions

Submits a batch of B2C transaction data, usually extracted from point-of-sale software closures (Ticket Z).

Each item carries a categoryCode:

• TLB1: supply of goods subject to VAT
• TPS1: services subject to VAT (taxPaymentOption is mandatory)
• TNT1: transactions not subject to VAT in France
• TMA1: transactions under the VAT margin scheme

API reference: report · list · get one

B2C payments

Submits a batch of B2C payment collection records for over-the-counter sales.

API reference: report · list · get one

2. Submitting a report

Reports are submitted asynchronously. A valid submission returns 202 Accepted; the data is then validated and forwarded to the DGFIP. Validation errors are returned as 400 or 422, and 403 means the legal entity is not permitted (for example, not ONBOARDED).

3. Filing deadlines by corporate VAT regime

Submission windows for e-reporting depend on the company's VAT accounting schedule and are enforced automatically based on the legal entity's official regime:

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.