France e-reporting explained: what it is and who must do it

France's reform has two obligations that people often confuse:

• E-invoicing — structured invoices for domestic B2B, routed through an

accredited platform. See French e-invoicing requirements.

• E-reporting — transmitting transaction and payment data for what is

not domestic B2B: sales to consumers (B2C) and international transactions.

If e-invoicing is "send the invoice as data", e-reporting is "report the totals".

What e-reporting covers

• B2C sales — sales to private individuals in France.
• International — B2B and B2C with parties outside France (imports/exports of

goods and services).

• Payment data for services subject to cash-basis VAT (TVA sur les

encaissements), where VAT becomes due when the customer pays.

You don't send an invoice to the buyer through the platform for these — you report their aggregated data to the tax authority via your platform.

What a B2C report contains

Daily totals, per category and VAT rate:

□ Date and category (goods / services)
□ Currency (VAT amounts always in EUR)
□ Total excl. VAT and total VAT
□ Transaction count
□ VAT breakdown per rate (taxable + VAT)

Cash-basis services also file a payment report on the day payment is received.

Why it exists

E-reporting gives the tax authority the same visibility over B2C and cross-border trade that e-invoicing gives it over domestic B2B — the foundation for pre-filled VAT returns and real-time VAT controls across the EU (part of the wider VAT in the Digital Age direction).

Who must do it, and when

The same phased calendar as e-invoicing, by company size. If you sell to consumers or across borders, e-reporting applies to you even if all your B2B is handled by e-invoicing. Confirm your phase with an advisor.

The relationship in one line

Domestic B2B → e-invoiced. B2C + international → e-reported. Same reform, two channels, one platform.

Where Eurobillr fits

Eurobillr handles both sides through the same accredited platform: structured e-invoicing for domestic B2B, and B2C e-reporting (daily sales and cash-basis payment reports, with per-rate VAT breakdown) for the rest — so you don't run a second system for consumer and cross-border sales.

More detail on the cross-border cases: B2C and cross-border e-reporting.