What is the difference between e-invoicing and e-reporting?

Electronic invoicing (e-invoicing) concerns the exchange of invoices B2B between French companies via platform. E-reporting concerns the transmission of data for transactions outside this scope: sales to consumers and international operations.

Am I concerned by e-reporting if I sell to consumers?

Yes. B2C sales fall within the scope of e-reporting. If you carry out operations with consumers, you must transmit the corresponding data to the administration via your platform.

Does e-reporting concern sales abroad?

Yes. Operations carried out with clients or suppliers established outside France fall under e-reporting, since they do not go through the domestic electronic invoicing circuit.

How often must I transmit the data?

The frequency depends on your VAT regime and the nature of the operations. It is generally periodic; your approved platform automates the sending according to the terms provided by the regulations.

What happens if I do not do e-reporting?

Failure to transmit exposes you to sanctions and weakens the consistency of your VAT declarations. Automating e-reporting via an approved platform limits this risk and secures your compliance.

Guide · E-reporting

E-reporting: the transmission of transaction data

E-reporting complements electronic invoicing. It covers the transmission to the administration of transaction data not covered by electronic invoicing, such as sales to individuals and international operations.

Updated on 31 July 2026

What e-reporting covers

Where electronic invoicing concerns domestic B2B exchanges, e-reporting targets transactions that escape this circuit. It allows the administration to have a complete view of economic flows for VAT tracking.

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E-reporting concerns sales to consumers (B2C) and transactions with foreign businesses.
It also includes the transmission of certain payment data for service provisions.
Data is transmitted via an approved platform, as with electronic invoicing.
Deadlines follow the same calendar as the invoicing requirement, depending on the size of the business.

The types of data transmitted

Data from B2C sales made to consumers.

Data from transactions carried out with customers or suppliers established abroad.

Payment data associated with service provisions, for monitoring VAT due date.

Aggregated or detailed amounts depending on the nature of the transaction.

Information allowing identification of the period and category of transaction.

Elements necessary for reconciliation with VAT returns.

How to implement e-reporting

1
Map your transactions
Identify flows subject to e-reporting: consumer sales, international transactions, service collections.
2
Structure your data
Ensure that your information system produces the expected data with the appropriate level of detail.
3
Transmit via your platform
Entrust the transmission of data to your partner dematerialization platform, according to the required frequency.
4
Reconcile with VAT
Verify consistency between transmitted data and your returns to avoid discrepancies.

Frequently asked questions

What is the difference between e-invoicing and e-reporting?: Electronic invoicing (e-invoicing) concerns the exchange of invoices B2B between French companies via platform. E-reporting concerns the transmission of data for transactions outside this scope: sales to consumers and international operations.
Am I concerned by e-reporting if I sell to consumers?: Yes. B2C sales fall within the scope of e-reporting. If you carry out operations with consumers, you must transmit the corresponding data to the administration via your platform.
Does e-reporting concern sales abroad?: Yes. Operations carried out with clients or suppliers established outside France fall under e-reporting, since they do not go through the domestic electronic invoicing circuit.
How often must I transmit the data?: The frequency depends on your VAT regime and the nature of the operations. It is generally periodic; your approved platform automates the sending according to the terms provided by the regulations.
What happens if I do not do e-reporting?: Failure to transmit exposes you to sanctions and weakens the consistency of your VAT declarations. Automating e-reporting via an approved platform limits this risk and secures your compliance.

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