E-reporting B2C 2026-2027

Invoicing Consumers Under the French E-Invoicing Reform

Your customer is a private individual: a patient, a homeowner, a student, a walk-in client. No electronic invoice travels to them, yet the tax administration expects the data of every sale to a consumer: that is B2C e-reporting. Get Factur-X reports an invoice to a consumer the moment you send it, files the payment data when you mark it collected, and takes a day's totals for the sales you never invoice.

Sent invoices

Example

Date	Invoice	Recipient	Amount	Status
12 Sep 2026	F-2026-0140	Marie Dupont · Consumer	480,00 €	Reported
10 Sep 2026	F-2026-0136	Jean Martin · Consumer	1 250,00 €	Paid

Reported to the tax administration the moment it is sent; you hand the invoice to your customer as today.

Consumer sales

Example

Date	Reference	Amount	Origin	Filing
12 Sep 2026	F-2026-0140	480,00 €	Invoice	Awaiting filing
10 Sep 2026	F-2026-0136	1 250,00 €	Invoice	Accepted
9 Sep 2026	Totals of the day	2 156,21 €	Declaration	Accepted

Invoices sent through the network and totals declared by hand, in one list with their filings.

Connect your company once; each sale then takes one click or one line of totals.

Already a customer? Open e-reporting

Compliant with standards EN 16931 Factur-X Chorus Pro Peppol BIS PDF/A-3 Plateforme Agréée

Three Actions That Cover Every Sale to a Consumer

Invoice or no invoice, service or goods: one of them applies.

Send the invoice through the network

Send it from your account as for any customer. The platform recognises a private individual, reports the sale to the tax administration at once and delivers nothing: you hand the invoice to your customer, by email or on paper.

Send an invoice

Declare the day's totals

Sales without an invoice, at the till, online or in cash, are declared as one line of totals per VAT rate for the day. Only the sales that did not go through the network.

How daily totals work

Mark the invoice as collected

For services paying VAT on collection, the tax administration also expects the payment. One click in your sent list when the customer pays, and the platform files the payment data, aggregated per period.

Every sale ends up in the same declared-data list, whether it came from an invoice or from a day's totals. Customers outside France too? Read the guide for customers abroad

How Reporting a Sale to a Consumer Works

Connect once, then invoice as you always did.

Step 1

Connect Your Company

A one-time identity check links your company to the exchange network through an accredited platform. Pick your VAT regime once: it sets how often your consumer sales are filed.

Step 2

Invoice the Consumer as Usual

Create the invoice in the wizard or upload the Factur-X your software produced, and send it. The platform classifies it as a consumer sale and reports it; you give your customer the PDF. Sales without an invoice go in as a day's totals.

Step 3

Filed and Tracked

Your consumer sales are aggregated per period and filed on your regime's schedule. Each entry shows the filing it went out in and the administration's answer; a service marked as collected adds its payment data to the next payment filing.

Consumer Sales, Reported as You Invoice

What the reform asks for a private customer, without a till integration or a spreadsheet.

Reported the Moment You Send

An invoice sent through the network to a private individual is classified as a consumer sale by the platform and reported to the tax administration at once. Nothing to type afterwards.

Your Customer Gets the Invoice From You

A private individual has no platform, so nothing is delivered: you hand over the PDF as today, by email or on paper. The network never contacts your customers.

Payment Data in One Click

Services paying VAT on collection also owe payment data. Mark the invoice as collected in your sent list and the platform files the payment, aggregated with the others of the period.

Daily Totals for the Rest

Sales that never get an invoice are declared as a day's totals per VAT rate, on the same schedule, from the same account.

No Double Counting

Sales invoiced through the network are already reported, and the declaration pages say so: you declare only the rest of the day, so nothing is counted twice.

Amounts Only, Never Names

What reaches the tax administration is amounts per period and per VAT rate. Your customers' identities are not part of any filing.

Frequently Asked Questions

Invoicing private customers under the reform, explained.

Do I have to send an electronic invoice to a private customer?

No. Electronic invoicing covers invoices between businesses established in France. A consumer receives your invoice as before, as a PDF by email or on paper, and nothing changes about when you owe them one. What the reform adds is on your side: the data of the sale must reach the tax administration through e-reporting.

What is B2C e-reporting?

The transmission, through an accredited platform, of the data of your sales to private individuals: date, category (goods or services), amounts excluding VAT and VAT itself per rate, and for services the payments collected. The platform aggregates them per period and files them on your VAT regime's schedule; the administration answers each filing with a status.

Why send a consumer invoice through the network if nothing is delivered?

Because the send is the declaration. The platform reads the amounts from the invoice and reports the sale at once, so there are no totals to type and no risk of forgetting one. When the customer pays, one click files the payment data. And the invoice sits in your sent list with the rest of your invoices.

My customer is self-employed. Is that a consumer?

No. A sole trader or micro-entrepreneur is a business for the reform, even under the franchise en base: an invoice to them is a domestic B2B invoice, delivered as an e-invoice through the network. A consumer is a private individual buying outside any business activity.

Which sales do I declare as daily totals?

Only those that never went through the network: till receipts, online orders, cash sales. An invoice sent through the network is already reported; declaring its amount again would count the sale twice, and the declaration page reminds you of it.

Do I report the payment too?

For services subject to VAT on collection, yes: the date and the amounts collected, per VAT rate. Mark the invoice as collected in your sent list and the platform files them, aggregated with the other payments of the period. Goods owe no payment data, and a company that opted for VAT on debits owes none at all.

Does my customer's name reach the tax administration?

No. B2C e-reporting carries amounts per period and per VAT rate, never identities. The invoice itself only travels to the accredited platform that reports for you, so it can read the amounts; no consumer is named in any filing.

When does it apply to me?

Since 1 September 2026 for large and mid-sized companies, from 1 September 2027 for small and micro businesses, including micro-entrepreneurs under the franchise en base. Starting early is allowed and makes the habit routine before it carries penalties.

Can I invoice a consumer in Factur-X?

Yes. A Factur-X invoice opens like any PDF for your customer; the structured data inside is what the platform reads to report the sale. Create it in the wizard, or upload the Factur-X PDF or XML your software produced.

What does it cost?

Sending an invoice to a consumer uses one send from your plan, like any invoice, and the reporting is part of it. Marking it as collected declares the payment and uses one send too, as does declaring a day's totals.

All the Tools You Need