E-REPORTING

Transaction- and payment-data reporting pillar of the France 2026 reform.

Definition

E-reporting covers data that e-invoicing does not carry: sales to consumers (B2C), transactions with foreign counterparties, and payment (collection) data for services. This feeds VAT pre-filling and DGFiP controls. It applies to taxable persons established in France.

Origin

Established by Ordinance No. 2021-1190 and Article 26 of the 2023 Finance Act, and detailed in the DGFiP/AIFE external specifications for electronic invoicing and e-reporting.

Example in context

A retailer sends its PDP an aggregated e-reporting feed of the period's B2C sales (net amount, VAT per rate) instead of one invoice per customer.

Related terms

• PPF — Public Invoicing Portal — hosts the e-reporting concentrator.
• Invoice lifecycle statuses — status data also reported.