E-reporting

E-reporting sends the tax authority the transaction and payment data that falls outside e-invoicing.

Definition

E-reporting refers to transmitting transaction or payment data to the tax administration, as a complement to e-invoicing.

It covers operations for which no domestic B2B electronic invoice is exchanged, such as sales to consumers (B2C) or trade with foreign businesses.

Role in the French scheme

In the French reform, e-reporting runs in parallel with e-invoicing to give the tax authority a complete view of activity.

• Transaction data: B2C sales and cross-border transactions.
• Payment data: collections, particularly for services.

Good to know

E-reporting is distinct from e-invoicing: the latter concerns the structured exchange of the invoice between two taxable persons, whereas e-reporting is simply a declaration of data to the administration.

Together they let the tax authority pre-fill VAT returns and fight fraud.