E-Reporting Made Simple: Declare Your Sales in Minutes

E-reporting is the transmission of transaction and payment data to the French tax administration for sales that are not covered by domestic B2B electronic invoicing. It was created by the same reform that makes B2B e-invoicing mandatory: where no structured e-invoice travels between platforms, the administration still receives the data, as aggregated totals. Together, the two mechanisms give the DGFiP a complete view of VAT activity and will eventually allow pre-filled VAT returns.

E-invoicing concerns invoices between two French VAT-registered businesses: the invoice itself travels electronically and carries its data to the administration. E-reporting concerns everything else your business sells, above all sales to consumers: no electronic invoice is exchanged, so you transmit the data instead, typically one line of totals per day and per VAT rate. Most businesses selling to both companies and consumers are subject to both.

Every VAT-registered business established in France that makes sales outside domestic B2B e-invoicing, whatever its size or legal form. In practice that means anyone selling to consumers: shops, restaurants, cafés, e-commerce, market stalls, hairdressers, artisans, coaches, therapists, and freelancers with private clients. Selling B2C without a cash register changes nothing: the obligation attaches to the sales, not to the equipment.

On the same calendar as issuing e-invoices. Since 1 September 2026, large and mid-sized companies must transmit their e-reporting data. On 1 September 2027 the obligation extends to SMEs and micro-enterprises, meaning every VAT-registered business in France. Starting before your deadline is allowed, and it is the easiest way to make the habit routine before it carries penalties.

Yes. The franchise en base exempts you from charging VAT, not from being VAT-registered, and e-reporting applies to VAT-registered businesses. Your sales to consumers must be reported like anyone else's, on the schedule that matches your regime. The declaration is even simpler in your case, since your totals are reported without VAT.

For sales: the date, the transaction category, and the amounts, excluding VAT plus the VAT itself, split by rate. For payments: the date and the amount collected per VAT rate. That is all. Consumer sales are transmitted as aggregated daily totals, and your customers are never identified: e-reporting carries amounts, not names.

Not the domestic ones. An invoice sent to a French business customer through the exchange network carries its own data to the administration: that is the e-invoicing half of the reform, and it needs no declaration from you. With sending, receiving and e-reporting in the same Get Factur-X account, each sale ends up on the right rail without you having to think about which is which.

The law provides a fine of 250 euros per missing transmission, capped at 15,000 euros per year. The quieter risk is coherence: e-reporting is designed to feed pre-filled VAT returns, so data that does not match your VAT declarations invites questions. Filing small, regular, accurate totals is the calm way to stay uninteresting to the administration.

Through the official plumbing of the reform. Get Factur-X passes your declarations to an accredited Plateforme Agréée, which aggregates them according to your VAT regime and files them with the public invoicing portal (PPF), the entry point of the tax administration. Each filing then appears in your account with the status the administration returns: filed, received, accepted.

No. Everything happens in your browser. A declaration takes the numbers you already have, your day's till total or your invoice book, and a minute of typing. Your accountant does not have to do it for you, but the filings list gives them exactly what they need to check that everything went out.