B2B invoices, sales to individuals, international operations: e-invoicing and e-reporting do not cover the same operations. Who transmits what to the DGFiP, and within what time frame?
E-invoicing and e-reporting are two distinct tax obligations resulting from the electronic invoicing reform. E-invoicing concerns B2B invoices between companies subject to VAT established in France. E-reporting covers personal sales and international operations. Both come into force on September 1, 2026 for large companies and ETIs.
E-invoicing and e-reporting: two obligations, the same calendar
The electronic invoicing reform, set for September 1, 2026 by the 2026 finance law (LOI no. 2026-103 of February 19, 2026), establishes two distinct and complementary obligations. E-invoicing refers to the obligation to issue and receive structured invoices via an approved platform registered by the DGFiP, for B2B exchanges between companies subject to VAT established in France. E-reporting refers to the obligation to transmit transaction and payment data to the DGFiP for operations not covered by e-invoicing: sales to individuals, operations with foreign companies and exchanges not subject to VAT.
The two obligations are complementary and not substitutable: a company can be subject to e-invoicing for its French B2B sales and simultaneously to e-reporting for its B2C or international sales. According to the DGFiP, nearly 10 million economic actors are affected by all of these obligations by 2026-2027.
| E-invoicing | E-reporting | |
| Perimeter | B2B invoices between companies subject to VAT established in France | B2C sales, international operations, exchanges with non-taxable persons |
| Data transmitted | Complete structured invoice (Factur-X, UBL or CII) | Aggregated transaction and payment data |
| Who transmits to the DGFiP | The approved platform | The approved platform |
| Obligation to receive | September 1, 2026 for all companies | Not applicable |
| Issuance obligation | September 1, 2026 (large companies and ETIs) / September 1, 2027 (VSE-SME) | September 1, 2026 (large companies and ETIs) / September 1, 2027 (VSE-SME) |
What accounting software should cover to manage both obligations
Among the accounting software integrating an approved platform registered by the DGFiP, we find solutions like Pennylane or Tiime, as well as Sage 50. These tools share one thing in common: they cover the two obligations resulting from the reform from a single environment.
To simultaneously cover e-invoicing and e-reporting, certified software must fulfill three functions: generate invoices in the structured formats accepted by the DGFiP (Factur-X, UBL and CII), transmit them via a registered approved platform, and produce the aggregated transaction and payment data required for e-reporting.
Sage Network, the approved platform integrated into Sage 50, appears on the official list of registered platforms published on impots.gouv.fr since December 22, 2025. Sage Network takes care of the transmission of invoices to the recipient’s approved platform and simultaneously reports the tax data to the DGFiP. Sage 50 integrates these two functions into its standard offering.
E-invoicing: the data that circulates in a B2B electronic invoice
A B2B electronic invoice transmitted via an approved platform contains two categories of structured data, defined by the DGFiP. First the identification data of the transaction: invoice number, date of issue, SIREN number of the seller and the buyer, amounts excluding VAT and including VAT, rate and amount of applicable VAT, nature of the goods or services, quantities, unit prices and payment conditions. To these data are added, from September 1, 2026, four new mandatory information defined by economie.gouv.fr:
- The category of the transaction (sale, provision of services or both)
- The option to pay VAT on debits, if applicable
- The full delivery address if it differs from the billing address
- The SIREN number of the buyer subject to VAT
It is the approved platform which transmits the data to the DGFiP. It takes care of routing to the recipient’s platform and reporting VAT data, the company limiting itself to validating the invoice in its software.
E-reporting: operations and data transmitted
E-reporting covers all commercial operations not subject to e-invoicing, that is to say transactions which do not involve two companies subject to VAT established in France. According to the DGFiP, three categories of operations are concerned: sales to individuals (B2C), operations with foreign companies, and exchanges with people not subject to VAT.
The required data are defined by Decree No. 2022-1299 of October 7, 2022 and specified in the technical documentation published by the DGFiP. They vary depending on the nature of the operation. For B2C sales:
- Total amount of transactions per period
- Amount of VAT collected
- Category of transaction (sale of goods or provision of services)
- Payment method
For international operations:
- Total amount of transactions per period
- Nature of the operation (export of goods, intra-community service)
- Recipient country
For exchanges with non-taxable persons:
- Total amount of transactions per period
- Category of operation
- Applicable VAT amount if applicable
E-reporting concerns all companies subject to VAT established in France, including VSEs, SMEs and self-employed people, as long as they carry out operations falling within these three categories. The timetable follows that of e-invoicing: obligation from September 1, 2026 for large companies and ETIs, from September 1, 2027 for VSEs and SMEs, according to the 2026 finance law.
Deadlines, frequency and responsibility: what the regulations say
E-invoicing and e-reporting do not follow the same transmission rhythm. B2B electronic invoices are transmitted in near real time via the approved platform at the time of their issue. E-reporting data is transmitted periodically: monthly for companies with the normal real regime, quarterly for those with the simplified real regime, according to decree no. 2022-1299 of October 7, 2022.
Whether for e-invoicing or e-reporting, the transmission of data is technically ensured by the approved platform, but the legal responsibility remains that of the company. In the event of incorrect data or missing transmission, the sanctions of the 2026 finance law apply to the subject company: €500 per missing transmission, capped at €15,000 per calendar year, with a grace period of 30 days in the event of a first offense.
FAQ: e-invoicing and e-reporting, your frequently asked questions
Does a company subject only to e-reporting still have to designate an approved platform?
Yes. According to the DGFiP, any company subject to VAT established in France must designate a registered approved platform and register in the centralized directory before September 1, 2026, including those whose activity does not generate French B2B invoices. The approved platform is the only channel authorized to transmit e-reporting data to the DGFiP.
What are the specific sanctions for e-reporting?
According to the 2026 finance law, failure to comply with the e-reporting obligation exposes the company to a fine of €500 per missing transmission, capped at €15,000 per calendar year. A grace period of 30 days is provided in the event of a first offense, provided that the company regularizes spontaneously or at the request of the tax administration.
Does e-reporting apply to self-employed people?
Yes, e-reporting applies to self-employed entrepreneurs as long as they are subject to VAT and carry out sales to individuals or operations with foreign partners. Self-employed people benefiting from the VAT-based exemption, however, are not affected by e-reporting, because they do not collect VAT, according to impots.gouv.fr.
What happens if my approved platform transmits incorrect data to the DGFiP?
Legal responsibility remains that of the subject company, and not of the approved platform. In the event of erroneous or incomplete data transmitted to the DGFiP, it is the company which is exposed to the sanctions provided for by the 2026 finance law. It is therefore essential to verify that the data produced by the accounting software is complete before their transmission.
E-reporting and VAT declaration: are they the same thing?
No. The VAT declaration is a periodic reporting obligation that the company itself sends to the DGFiP via its professional space on impots.gouv.fr. E-reporting is an automated transmission of transaction data operated by the approved platform. The two obligations coexist and do not replace one another.
Is an invoice issued to a foreign customer subject to e-invoicing or e-reporting?
To e-reporting. E-invoicing only covers B2B exchanges between companies subject to VAT established in France. An invoice issued to a foreign customer, whether European or outside the European Union, falls under e-reporting: the issuing company must transmit the data of this transaction to the DGFiP via its approved platform, according to decree no. 2022-1299 of October 7, 2022.
Are the data transmitted as part of e-reporting accessible to administrations other than the DGFiP?
According to impots.gouv.fr, the data transmitted as part of e-reporting is collected exclusively by the DGFiP for the purposes of tax control and the fight against VAT fraud. No provision of the 2026 finance law provides for their systematic transmission to other administrations. Their processing is subject to the rules of tax secrecy provided for in article L.103 of the Book of Tax Procedures.
Sources
- economie.gouv.fr — Everything you need to know about electronic invoicing
- economie.gouv.fr — Electronic invoicing: the list of the first 101 approved platforms (press release of January 16, 2026)
- impots.gouv.fr — Official list of approved platforms (accessed April 28, 2026)
- impots.gouv.fr — I switch to electronic invoicing
- dgfip.finances.gouv.fr — Reform of electronic invoicing
- Finance Law 2026 — LAW n° 2026-103 of February 19, 2026, JORF n°0043 of February 20, 2026 — legifrance.gouv.fr
- Decree No. 2022-1299 of October 7, 2022 — legifrance.gouv.fr
- Book of tax procedures — Article L.103 — legifrance.gouv.fr
