E-reporting

E-reporting is the second half of the French reform, distinct from e-invoicing: the mandatory transmission to DGFiP of tax data for operations falling outside the domestic B2B scope (B2C, intracom, payments).

The three e-reporting flows

Article 290 of the French Tax Code (CGI) defines three e-reporting flows, mandatory alongside B2B e-invoicing:

Frequency by VAT regime

E-reporting frequency aligns with the business VAT declaration frequency:

For businesses under the VAT franchise regime (article 293 B of the CGI), no e-reporting obligation applies as long as thresholds are not exceeded (EUR 25,000 in services, EUR 85,000 in goods sales in 2026).

Transmission format

AIFE External Specifications v3 define two accepted formats:

• Native AIFE JSON — schema AIFE-EREPORTING-1.2, transmitted via the PPF REST API endpoint POST /api/v1/ereporting. Preferred format for modern PDPs.
• Structured XML — AIFE XSD schema ereporting-v1.2.xsd, transmitted via SFTP in a ZIP archive with a manifest. Format kept for compatibility with legacy ERPs.

{
  "version": "AIFE-EREPORTING-1.2",
  "periode": "2026-09",
  "siret_emetteur": "80214579500024",
  "type_flux": "B2C",
  "transactions": [
    {
      "id_transaction": "TX-2026-09-04217",
      "date_operation": "2026-09-15",
      "montant_ht": 2400.00,
      "montant_ttc": 2880.00,
      "tva": [
        { "taux": 20.0, "base": 2400.00, "montant": 480.00 }
      ],
      "code_pays_client": "FR",
      "client_assujetti_tva": false,
      "categorie_operation": "PRESTATION_SERVICE"
    }
  ],
  "checksum_sha256": "5e884898da28047151d0e56f8dc62927..."
}

Each transaction carries a unique id_transaction stable across the lifecycle (idempotency). The checksum_sha256 on the transactions block allows AIFE to detect retransmissions or tampering.

Special cases

• VAT reverse charge (art. 283 CGI). For intracom B2B services (article 196 of EU VAT Directive 2006/112/EC), the foreign supplier does not issue a French invoice: the French recipient reverse-charges the VAT. The e-reporting of this operation is carried by the recipient in flow 2 (B2B with non-French counterparts), with the AUTOLIQ_TVA: true flag.
• Public procurement. B2G invoices passing through Chorus Pro are out of the e-reporting scope (tax data is already collected by Chorus Pro and transmitted to DGFiP). No double declaration.
• Imports. Imports of goods from non-EU countries are declared by DGDDI (customs) on the DAU customs declaration. No additional e-reporting — except for imported services (reverse charge).
• Down payments and credit notes. A down payment must be reported in e-reporting at the payment time, even if the final invoice is not yet issued. A credit note reduces the total flow of the month it is recorded.
• Exempt operations. Exempt operations (non-EU export, intracom supplies, financial operations art. 261 C) are reported in e-reporting with a 0% VAT rate and the appropriate category.

Sanctions

Article 1737 of the CGI sets two levels of sanction for e-reporting default:

• Flat fine: EUR 250 per transaction not transmitted or transmitted with significant delay (beyond 30 days).
• Annual cap: EUR 15,000 per business per fiscal year. Beyond that, DGFiP may launch in-depth audits.
• Additional sanctions: in case of repeated breaches, DGFiP may reclassify omitted operations as concealment of revenue (article 1729 of the CGI), with a 40% to 80% surcharge on evaded duties.

Cross-links

• France hub — full e-invoicing mandate
• PPF — architecture and API
• List of registered PDPs
• 10 lifecycle statuses
• 2026-2027 timeline
• BOI-TVA-DECLA-30-20-50 — E-reporting (BOFiP)
• Article 290 of the CGI (Legifrance)
• Article 1737 of the CGI — Sanctions (Legifrance)