France publishes official guidance on VAT e-Reporting

What has France published on e-reporting?

On 30 September 2026 the French tax authority (DGFiP) published its official guidance on VAT e-reporting in the BOFiP, the site where it sets out how it interprets tax law. The guidance runs to six documents, is in force from the date of publication, and covers who has to report, which transactions are reported, what data is sent, and how often and by when it is sent.

The DGFiP states that its guidance on e-invoicing itself will be published later.

What is e-reporting in France?

E-reporting is the obligation to send the French tax authority certain data through an approved platform. The guidance covers two kinds: transaction data, for sales to consumers and other non-taxable persons and for international transactions, and payment data, for transactions where VAT becomes due when payment is received.

E-invoicing is a separate obligation introduced by the same law, article 26 of the amending Finance Act for 2022. It requires businesses to issue their invoices in electronic form and to send invoicing data to the tax authority. The France e-invoicing guide covers both obligations.

Who has to e-report, and from when?

The guidance gives two start dates, which apply to both transaction and payment data. Large and intermediate-sized companies, and VAT groups (assujettis uniques), have been in scope since 1 September 2026. Small and medium-sized companies and micro-enterprises follow on 1 September 2027.

For a business not established in France, the size criteria (headcount, turnover or balance sheet total) are assessed for the foreign company as a whole. Businesses under the VAT franchise scheme and farmers under the flat-rate scheme are also subject to e-reporting, and so are public bodies registered for VAT, which are in scope from 1 September 2026 whatever their size.

Which transactions have to be reported?

A business established in France reports its sales to consumers and other non-taxable persons, and its international transactions with other businesses. These include exports, sales of goods to businesses in other EU countries, and certain services supplied to other businesses. It also reports certain purchases from suppliers not established in France, such as goods bought from another EU country. Imports are not reported.

A business not established in France reports transactions that take place in France where it is the party liable for the French VAT. Our post on e-reporting for foreign companies covers this group in more detail.

The exclusions listed in the guidance include VAT-exempt transactions that do not require an invoice, and sales by foreign businesses that use the EU One Stop Shop schemes. The guidance also sets out specific rules for the French overseas territories and for Monaco.

One tolerance concerns the e-invoicing directory. Where a business customer that should receive e-invoices does not appear in the directory, the guidance states that neither party is penalised for that invoice. The supplier reports the sale as if it had been made to a non-taxable person instead.

What transaction data is sent?

Data on sales to non-taxable persons, such as consumers, is sent as daily totals, not invoice by invoice. It includes the period covered, the type of transaction, the amount before VAT and the VAT for each rate, and the date. For international transactions between businesses, the data is the same as on an e-invoice between two French businesses, although invoice line detail is not expected for purchases from foreign suppliers.

All data goes through the approved platform the business has chosen. Before passing it to the tax authority, the platform checks that the required data is present, that the business identifiers are valid, and that the VAT amounts are consistent with the amounts and rates on the invoice.

How often is transaction data sent?

It depends on how the business files its VAT returns. Businesses filing monthly returns under the normal regime send transaction data three times a month, each time within ten days of the end of the period. Businesses filing quarterly returns, or under the simplified regime, send it once a month. Businesses under the VAT franchise or the farmers' flat-rate scheme send it every two calendar months.

Frequency is counted separately for each approved platform a business uses, and nothing has to be sent for a period with no transactions.

What does payment e-reporting cover?

Payment data is needed where VAT becomes due when payment is received. The guidance names services and payments received in advance among the cases concerned. The data covers the date of each payment and the amount received for each VAT rate. Transactions under the reverse charge are excluded, and where invoicing is delegated to a third party, including self-billing by the customer, the supplier remains responsible for the payment data.

For e-invoiced sales, payment data is sent by marking the invoice as paid ("Encaissée") through the platform that issued it. For other sales, the platform sends it in a separate file. Payment data is sent once a month, or every two months for businesses under the VAT franchise or the farmers' flat-rate scheme.

A business that has opted to pay VAT on an invoice basis (on debits) is not penalised if it does not send payment data for transactions where VAT remains due on payment.

Where can I find more on France's e-invoicing and e-reporting reform?

The France e-invoicing guide covers the reform as a whole, and the France country profile sets out the full timeline, including this publication. Our post on the July 2026 decree and order covers the rules for approved platforms. The France e-invoicing compatibility tool shows whether a company already has an electronic invoicing address and which platform manages it, and the provider directory lists e-invoicing service providers by country.

This article provides general information based on the official sources listed below, as published on 30 September 2026. It is not tax or legal advice.