French tax authorities clarify transaction and payment e-reporting requirements, including scope, data, frequencies and reporting through accredited platforms
France has published detailed administrative guidance on the VAT e-reporting obligations which accompanied the launch of mandatory e-invoicing for large and medium-sized businesses on 1 September 2026.
The new BOFiP guidance covers two separate reporting streams: transaction data and payment data. These sit alongside France’s domestic B2B e-invoicing regime and extend digital reporting to transactions which are not necessarily captured through an electronic B2B invoice.
1. Transaction e-reporting
Transaction e-reporting applies principally to transactions with non-taxable persons, including B2C sales, and certain international transactions. It can apply to both French-established and non-established taxable persons. Certain exempt transactions are excluded.
The data required depends on the customer, territorial treatment and type of transaction. For B2C transactions, information is generally aggregated daily rather than reported invoice by invoice. Required information includes transaction categories, taxable amounts and VAT by rate, currency and transaction date.
Reporting frequency depends on the taxpayer’s VAT regime. Businesses on the normal monthly regime report transaction data three times per month, covering days 1–10, 11–20 and 21 to month-end. Other businesses may report monthly or every two months. Data is transmitted to the tax authorities through an accredited platform in structured XML.
2. Separate payment e-reporting
France also requires payment information for transactions where VAT becomes chargeable on receipt of payment. This is particularly relevant to supplies of services and advance payments.
For electronic invoices, suppliers communicate payment information by updating the invoice to the “Encaissée” (collected) status through their accredited platform. For other reportable transactions, payment data is transmitted separately in structured XML. B2C payment information is aggregated by day and VAT rate.
The guidance therefore highlights the wider French e-reporting challenge created by the model: businesses must align invoice, transaction, payment and VAT reporting data, rather than treating e-invoicing as a standalone accounts-receivable process. This has been highlighted by early teething problems in France.
The obligations have applied since 1 September 2026 to large enterprises, intermediate-sized enterprises and VAT groups. SMEs and micro-enterprises enter the regime from 1 September 2027.
