E-reporting: the overlooked obligation alongside electronic invoicing

E-invoicing vs. e-reporting

The 2026 reform has two components that are often confused:

Electronic invoicing (e-invoicing)

Concerns invoices between French businesses (domestic B2B). The invoice travels through an accredited platform.

E-reporting

Concerns the transmission of transaction data for operations not covered by e-invoicing (sales to consumers, exports, etc.). These are not invoices, but data you report to the tax authorities.

In other words: e-reporting is the essential complement to electronic invoicing. The overall framework is detailed in our 2026 guide.

Who is concerned?

You are concerned by e-reporting if you carry out at least one of these operations:

Sales or services to consumers (B2C) — a shop, a restaurant, a craftsperson invoicing private customers.
Exports outside the European Union.
Intra-community supplies and acquisitions.
Transactions with foreign companies not established in France.

A retailer who only sells to consumers does no e-invoicing… but does do e-reporting. No one escapes it entirely.

What data to transmit

It’s not about sending every receipt, but aggregated data: total transaction amount, corresponding VAT, breakdown by rate, and for B2C, payment (collection) data. Your POS or invoicing software, connected to an accredited platform, produces and transmits this data automatically.

How often

The frequency depends on your VAT regime:

VAT regime	Transmission frequency
Standard actual regime	Roughly every 10 days (3 times a month)
Simplified actual regime	Monthly
VAT-exemption (franchise en base)	Every two months

Here again, once the tool is set up, these transmissions are automatic: you have nothing to do manually.

The timeline

E-reporting follows the same schedule as electronic invoicing: from September 2026 for large companies and mid-caps, then September 2027 for SMEs, small businesses and micro-businesses. The detail is in our article on the deadlines.

How to prepare

☐Identify your e-reporting flows: do you sell to consumers, abroad, intra-community?

☐Check that your POS / invoicing software can produce e-reporting data

☐Choose an accredited platform that handles e-reporting AND e-invoicing (a single solution)

☐Check your VAT regime to know your transmission frequency

☐Test a first transmission before the deadline

E-reporting is often the blind spot of preparations. La Homline makes sure both of your obligations — invoices and data — are covered by a single solution — see our support.