E-reporting B2B international 2026-2027

Invoicing a Customer Abroad Under the French E-Invoicing Reform

Your customer is in Germany, Italy or the United States. The French exchange network cannot deliver an electronic invoice to them, yet the tax administration still expects the invoice's data: that is the e-reporting of international B2B sales. Get Factur-X reports it the moment you send the invoice, or lets you declare in a minute one you sent by email.

Sent invoices

Example

Date	Invoice	Recipient	Amount	Status
12 Sep 2026	F-2026-0142	Musterfirma GmbH · International	1 560,46 €	Reported
3 Sep 2026	F-2026-0131	Nordwind AB · International	4 200,00 €	Paid

Reported to the tax administration, not delivered through the network: you send the PDF to your customer, as today.

Declared data

Example

Date	Reference	Counterparty	Amount	Filing
12 Sep 2026	F-2026-0142	DE123456789 · DE	1 560,46 €	Awaiting filing
3 Sep 2026	F-2026-0131	SE556677889901 · SE	4 200,00 €	Accepted
28 Aug 2026	F-2026-0127	47-1234567 · US	2 990,00 €	Accepted

Every international invoice, with the filing that carried it and the administration's answer.

Connect your company once; sending or declaring an invoice takes a minute.

Already a customer? Declare an international invoice

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

Three Ways an International Invoice Reaches the Tax Administration

Pick the one that matches how you invoice today. All three end in the same filing.

Send it through the network

Send the invoice from your account as for any customer. The platform recognises a buyer outside France, reports the invoice and tells you it was not delivered. You email the PDF to your customer, exactly as today.

Send an invoice

Declare it by upload

Invoiced from your own software and sent by email? Drop the PDF or the XML on the declaration page: the header is extracted and the form prefilled, you check it, one click declares it.

Declare it by hand

No file at hand? Type the dozen fields the flow needs: number, date, the customer's country and VAT number, the amounts by VAT treatment. Under a minute.

Sent, uploaded or typed, the invoice lands on the same declared-data page, with the filing it went out in. Selling to private individuals too? Read the consumer guide

How Reporting a Sale Abroad Works

Once connected, every international invoice takes one action.

Step 1

Connect Your Company

A one-time identity check links your company to the exchange network through an accredited platform. Set your VAT regime once: it decides the schedule of your filings.

Step 2

Send or Declare the Invoice

Send it through the network, or declare an invoice you sent by email: upload for a prefilled form, or type the header by hand. Reverse charge, intra-EU supply and export each have their own VAT treatment.

Step 3

Filed and Tracked

The platform aggregates your international invoices into the transaction filing on your regime's schedule. Each invoice shows the filing it went out in and the administration's answer. For services, mark the invoice as collected and the payment data follows.

International Sales, Reported Without Friction

Everything the reform asks for a customer abroad, in the account you already use.

Reported the Moment You Send

An invoice sent through the network to a buyer outside France is classified as international by the platform and reported to the tax administration at once. No form, no extra step.

Reverse Charge, Intra-EU, Export

Each VAT line carries its treatment: French VAT, reverse charge, intra-EU supply, export or exemption. The filing states exactly what the invoice states.

Payment Data for Services

Services paying VAT on collection also owe the payment date and amounts. Mark the invoice as collected in your sent list and the payment data is filed for you.

No Double Declaration

The platform keeps one entry per invoice and cannot edit or delete it. Before declaring, your account checks that the invoice is not already there and refuses a second copy.

Any Currency

Invoice in euros, Swiss francs or dollars: the declaration keeps the invoice's currency, with the VAT split as invoiced.

Purchases Abroad Too

A supplier outside France invoicing you under reverse charge is the same page with the direction reversed: declared as buyer, on the same schedule.

Frequently Asked Questions

Invoicing outside France under the reform, explained.

Do I have to send an electronic invoice to a customer outside France?

No. The French e-invoicing obligation covers invoices between two businesses established in France. A customer abroad receives your invoice the way you both agree: a PDF by email, their own national e-invoicing system, or Peppol when they are registered there. What the reform asks of you is different: the data of that invoice must reach the tax administration through e-reporting.

What is e-reporting of international B2B sales?

It is the transmission, through an accredited platform, of the data of each invoice you issue to a business customer outside France: number, issue date, the customer's country and VAT number, the operation type, and the amounts by VAT treatment. The platform aggregates them into a filing on your VAT regime's schedule, and the tax administration answers with a status.

When does it become mandatory?

On the same calendar as issuing electronic invoices: since 1 September 2026 for large and mid-sized companies, from 1 September 2027 for small and micro businesses. The obligation to receive e-invoices, in force since 1 September 2026, applies to everyone whatever they invoice.

Which VAT applies on an invoice to a customer abroad?

It depends on what you sell and where. A service to a business in another EU country is usually reverse charged: no French VAT, the customer self-assesses it. Goods shipped to a business in another EU country are an intra-Community supply, exempt, with the customer's VAT number on the invoice. Sales outside the EU are exports or services outside the scope of French VAT. Each case is a treatment you pick on the declaration line, and it is what the filing states.

My customer is registered on Peppol. Is the invoice delivered?

Not through Get Factur-X. Sending an invoice to a buyer outside France from your account reports it to the tax administration; your sent list shows it as reported, not delivered. Hand the invoice to your customer the way you both agree: a PDF by email, their national platform or their Peppol access point.

I invoice from my accounting software and email the PDF. Do I have to retype everything?

No. Drop the PDF or the XML on the declaration page: the invoice header is extracted and the form prefilled, VAT lines included. You check, then declare. A PDF without embedded data is read by the AI extraction, so a plain PDF works too.

Do I also report the payment for a customer abroad?

For services subject to VAT on collection, yes: the tax administration expects the payment date and the amounts. Mark the invoice as collected in your sent list and the platform files the payment data. Goods owe no payment data, and a company that opted for VAT on debits owes none at all.

What if I declare the same invoice twice, or with a mistake?

A declared entry cannot be edited or deleted on the platform, so your account refuses a second declaration of the same number, date and direction. A mistake is corrected the way invoices always are: with a credit note, declared the same way.

Can I declare an invoice from last month?

The platform only accepts invoices issued in the current filing period, whose length your VAT regime sets: ten days, a month or two months. Declare as you invoice; an older invoice is refused with the reason shown.

What does it cost?

An invoice sent through the network is reported as part of the send. A declaration by upload or by hand uses one send from your plan, like any declaration. Reading the file to prefill the form is free.

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