This article reflects regulations and timelines as understood at the time of writing. The French e-invoicing reform continues to evolve, and the information below is based on the most recent official guidance available. If you are unsure how these rules apply to your specific situation, consulting a qualified accountant or tax advisor is recommended.
France's business invoicing reform is often described as an e-invoicing mandate, but that framing misses half the picture. The reform actually introduces two distinct obligations that run in parallel: e-invoicing and e-reporting. They cover different types of transactions, require different things from you, and affect different parts of your business. But because both operate through the same platform infrastructure and share the same compliance timeline, they tend to get lumped together in a way that creates genuine confusion.
This article separates the two clearly, explains which applies to which transactions, and covers what you actually have to send to whom.
The Core Distinction
The simplest way to understand the difference is to start with who the obligation is directed at and what it requires you to transmit.
E-invoicing is about the exchange of invoices between businesses. For domestic B2B transactions between two parties both established in France, the invoice itself must be in a structured format and must travel through a certified platform (Plateforme Agréée, or PA) rather than going directly from your inbox to your client's. The invoice goes to your client — the platform just routes it and forwards the data to the tax authority along the way.
E-reporting is about reporting transaction data to the DGFiP. It applies to transactions that fall outside the scope of e-invoicing — mainly B2C sales and cross-border invoices. Instead of transmitting the full invoice through the platform, you periodically send a summary of the transaction data to the DGFiP. Your client never receives anything through this channel; only the tax authority does.
In short: e-invoicing is an exchange between you and your client, mediated by a platform. E-reporting is a report from you to the government about activity that falls outside that exchange.
What E-Invoicing Covers
E-invoicing applies to transactions that meet all of the following conditions:
- Both parties are established in France. The supplier and the client must both have a business presence in France. A French company invoicing a French subsidiary of a foreign group qualifies. A French company invoicing a German company does not.
- The client is a VAT-registered business. The customer must be a business entity, not a private individual. B2C sales are out of scope for e-invoicing.
- The transaction is subject to French VAT rules. Businesses operating under the franchise en base de TVA (VAT exemption) are still included — the exemption affects how your invoice looks, not whether you are covered by the mandate.
For these transactions, the full invoice must be issued in a compliant format — Factur-X, UBL, or CII — and transmitted through a certified platform. The platform validates the invoice, routes it to your client's platform, and simultaneously forwards the required transaction data to the DGFiP. Your client receives the invoice; the DGFiP receives the data. Both happen automatically through the platform.
What E-Reporting Covers
E-reporting captures everything that falls outside the domestic B2B scope above. Three categories of transactions trigger the e-reporting obligation:
B2C transactions (invoices to private individuals). If you sell goods or services to consumers — not VAT-registered businesses — those sales are not covered by e-invoicing. They are instead subject to e-reporting. This applies regardless of whether the sale is made in-store, online, or through a service contract. Any French VAT-taxable sale to an individual goes into e-reporting.
Cross-border B2B transactions. Invoices to businesses established outside France — whether in another EU country or outside the EU entirely — are not covered by the e-invoicing mandate. France's e-invoicing obligation only applies to domestically established parties. Cross-border sales, exports, and intra-EU supplies all fall under e-reporting instead.
Transactions with non-established parties. Businesses that are VAT-registered in France but not established there (for example, a foreign company with a French VAT number but no French legal entity) also generate e-reporting obligations rather than e-invoicing obligations.
For all of these, you do not route a structured invoice through the certified platform network. Instead, you transmit a periodic summary of transaction data to the DGFiP through your platform. The data includes key details like invoice amounts, VAT rates applied, transaction dates, and customer identifiers — enough for the tax authority to reconcile your reported activity against VAT returns, without receiving the full invoice document.
What Data You Actually Send
This is where the two obligations differ most practically.
For e-invoicing, you transmit the complete structured invoice. The full Factur-X or UBL file travels through the platform to your client. Every line item, every VAT calculation, every payment term is in the file. Your client's accounting software can import and process it automatically.
For e-reporting, you transmit a transaction summary rather than a full invoice. The required data includes:
- Transaction period and invoice dates
- Total invoice amount (excluding VAT) and total VAT broken down by rate
- VAT rate categories applied
- Customer identifier (for B2B cross-border: the customer's VAT number or equivalent; for B2C: this field is absent since consumers do not have VAT numbers)
- Transaction type identifier (B2C, cross-border B2B, etc.)
You also have an obligation to report payment data — information confirming that an invoice covered by e-reporting has been settled. This applies to certain transaction types and helps the DGFiP track the difference between amounts billed and amounts actually collected.
The reporting is done periodically rather than invoice-by-invoice. The frequency is determined by your VAT regime: businesses under the régime réel normal report every ten days, while those under the régime réel simplifié or the franchise en base de TVA report monthly. Your certified platform handles the formatting and transmission automatically; you are not manually compiling and submitting XML files.
Who Is Affected by Each
Whether you face one obligation, both, or neither depends entirely on the mix of customers and transactions your business handles.
Only e-invoicing: Your business sells exclusively to other French businesses. You have no B2C activity and no cross-border transactions. In this case, e-reporting does not apply to your operations. You focus entirely on issuing and receiving structured invoices through a certified platform.
Only e-reporting: This scenario is uncommon for businesses established in France, but it could apply to a business that sells exclusively to private consumers (pure B2C) and has no domestic B2B activity. Retail businesses, for example, might find themselves in this position.
Both obligations: Your business has a mixed client base — some domestic B2B clients, some consumers, some international clients, or any combination. This is the most common scenario for service businesses, consultants, and companies that sell both wholesale and retail. Your domestic B2B invoices go through e-invoicing; everything else is handled through e-reporting.
Neither: Businesses that fall entirely outside the scope of French VAT — for example, certain non-profit associations or businesses operating entirely outside France — may not be covered. The exact scoping rules depend on your legal structure and the nature of your activities. If you are unsure, this is worth discussing with your accountant.
The Same Platform Handles Both
One of the things that makes this easier in practice is that the infrastructure for both obligations is identical. The same certified platform (PA) you use to send and receive domestic B2B invoices is the same platform through which you submit your e-reports. You do not need separate subscriptions or separate software for the two obligations.
When you issue a domestic B2B invoice, the platform handles the routing to your client and the data forwarding to the DGFiP automatically. When your periodic e-reporting cycle comes around, the platform collects your transaction data and submits it to the DGFiP on your behalf. From your perspective as the end user, both things happen in the background within your invoicing software.
This is one of the clearer design choices in the French reform: rather than building two separate channels, the government centralised everything through the certified platform network. The PPF (Portail Public de Facturation), which was the original free government portal, was discontinued as a direct platform in October 2024. Its residual role is now limited to acting as a technical relay between platforms and the DGFiP. All businesses — for both e-invoicing and e-reporting — must use a certified private platform.
The Compliance Timeline
Both obligations follow exactly the same phased rollout:
September 1, 2026: Large enterprises (grandes entreprises) and mid-sized enterprises (ETI) must begin both sending e-invoices and submitting e-reports. All businesses, regardless of size, must be capable of receiving e-invoices from this date.
September 1, 2027: PME and micro-enterprises must begin both sending e-invoices and submitting e-reports for their respective transaction types.
There is no scenario where your e-invoicing deadline differs from your e-reporting deadline. If you need to send compliant e-invoices from September 2027, you also need to start submitting e-reports from September 2027.
Penalties
The two obligations carry separate penalty structures.
For e-invoicing, the penalty for issuing an invoice in a non-compliant format is €15 per invoice, capped at €15,000 per calendar year.
For e-reporting, the penalty for a missing or late periodic report is €250 per transmission, capped at €15,000 per calendar year.
Both caps reset at the start of each calendar year. Sustained non-compliance across multiple years therefore continues to accumulate. For businesses with high transaction volumes — particularly those with significant B2C activity or many cross-border transactions — the e-reporting penalty per missed submission can add up quickly given that each reporting period counts as a separate transmission.
Practical Implications for Common Business Types
Freelancer or consultant working exclusively with French businesses: E-invoicing applies. E-reporting does not apply to your invoicing activity. You focus on getting onto a certified platform and issuing Factur-X invoices by September 2027.
Freelancer or consultant with some international clients: E-invoicing applies to your French B2B invoices. E-reporting applies to your cross-border invoices. You need the same platform setup; the platform handles both obligations automatically based on the transaction type.
E-commerce business selling to French consumers: E-invoicing does not apply to your B2C sales. E-reporting applies instead. You need a certified platform to submit your periodic transaction summaries to the DGFiP.
Small retailer or service business with mixed B2B and B2C clients: Both obligations apply. Your domestic B2B invoices go through e-invoicing. Your consumer sales generate e-reporting obligations. One platform subscription covers both.
Import/export business: Your exports and cross-border service purchases generate e-reporting obligations. Physical goods imports are an exception — since customs authorities already capture that transaction data, goods imports are excluded from the e-reporting scope. Your domestic French B2B sales go through e-invoicing.
For more on the full e-invoicing setup for small companies in France, see our guide for SARL, SAS, and sole traders. For the specific situation of auto-entrepreneurs, our auto-entrepreneur e-invoicing guide covers the obligations in detail.
Frequently Asked Questions
Does e-reporting apply if I only sell to other French businesses?
No. If all your transactions are domestic B2B, e-invoicing covers everything and e-reporting does not apply to those transactions. E-reporting only applies to B2C sales, cross-border invoices, and transactions with non-established parties.
Do I need a separate platform for e-reporting, or does it use the same one?
The same certified platform (PA) handles both obligations. One subscription covers both e-invoicing and e-reporting. The platform handles routing to clients for e-invoicing and data submission to the DGFiP for e-reporting automatically in the background.
What if I sell to both businesses and private individuals in France?
Both obligations apply. Your domestic B2B invoices go through e-invoicing. Your B2C transactions are covered by e-reporting. The same platform infrastructure handles both — you do not need separate tools.
Does e-reporting apply to invoices I send to clients in other EU countries?
Yes. Cross-border B2B transactions fall outside the e-invoicing mandate and are instead covered by e-reporting. You report the transaction data to the DGFiP through your certified platform, but the invoice itself does not travel through the platform network.
What is the penalty for missing an e-reporting submission?
€250 per missing or late transmission, capped at €15,000 per calendar year. Separate from the €15 per invoice e-invoicing penalty. Both caps reset at the start of each calendar year.
Facturwise covers the e-invoicing side: every invoice you create is automatically issued in compliant Factur-X format, ready to be transmitted through your certified platform. The e-reporting submissions themselves are handled by your platform operator. Create your first compliant invoice for free.
The information in this article is provided for general informational purposes and reflects our understanding of the French e-invoicing and e-reporting reform as of the date of publication. This is not legal or tax advice. Regulations and implementation details can change. We recommend speaking with a qualified accountant or tax advisor for guidance specific to your business.