Mandatory e-invoicing only applies to invoices exchanged between businesses established in France. Everything else, i.e. sales to consumers, transactions with foreign parties and, in some cases, payments received, falls under a second obligation: e-reporting. For a very small business that sells over the counter, online or to foreign customers, this is often the part of the reform that will require the most preparation. Here is what must be sent, how often and from when, based on the pages of impots.gouv.fr and the factsheet from the French national e-invoicing forum (FNFE-MPE).
What e-reporting covers
The tax authorities define e-reporting as the electronic transmission of transaction or payment data. There are two components:
- transaction e-reporting: sales of goods and services to customers who are not subject to VAT, such as consumers, as well as transactions with foreign operators (exports, intra-EU acquisitions and supplies);
- payment e-reporting: amounts received when VAT is due on receipt of payment, for example for services when the business has not opted to pay VAT on an invoice basis.
The level of detail differs by case. For sales to consumers, FNFE-MPE specifies that the data is aggregated per day of takings and per SIREN number; a business with several outlets therefore adds up their daily takings. For international business-to-business transactions, the data is sent invoice by invoice, with the same mandatory information as a domestic invoice.
The timetable: 2026 for large companies, 2027 for very small businesses
According to impots.gouv.fr, the rollout follows company size:
- since 1 September 2026, all businesses must be able to receive electronic invoices, and large companies as well as mid-sized companies must issue their invoices electronically and send their e-reporting data;
- from 1 September 2027, small businesses and micro-businesses, including the self-employed, will in turn be required to issue electronic invoices and send their e-reporting data, which follows the same timetable.
In practice, a very small business had to adopt a receiving solution by September 2026 and has a few months to organise the collection of its sales data before the September 2027 deadline.
How often to send the data
The frequency depends on the business’s VAT regime. The FNFE-MPE table summarises it as follows:
- standard monthly regime: transactions reported every ten days (1st to 10th, 11th to 20th, 21st to the end of the month), with a 10-day deadline after each period; payments reported monthly, on the 10th of the following month;
- standard quarterly regime: quarterly reporting, on the 10th of the following month;
- simplified regime: monthly reporting, between the 25th and 30th of the following month;
- VAT franchise (basic exemption): reporting every two months, between the 25th and 30th of the following month.
The business does not send this data to the authorities itself: it sends it to its approved platform, which checks the files and forwards their aggregation to the State’s data concentrator at the end of the period. The format and frequency of exchanges between the business and its platform are not regulated; they are governed by the contract with the platform.
Getting ready: steps for a very small business
- Identify the flows concerned: share of sales to consumers, customers or suppliers located abroad, services for which VAT is due on receipt of payment.
- Check your VAT regime, which sets your transmission frequency.
- Choose or confirm your approved platform from the official list published on impots.gouv.fr, and ask it how it handles e-reporting.
- Check your till or invoicing software: it must be able to produce aggregated daily takings and international invoice data, either directly or through a compatible solution.
- Test before the deadline and check that the data sent is consistent with your invoices, your payments received and your accounts.
If you run into difficulties at the start
The practical start-up guide published by the authorities for the September 2026 start sets out what to do. A temporary e-reporting difficulty does not call into question the validity of invoices, their payment or the continuation of business. The business must keep the data, date the incident, keep error messages and exchanges with its provider, then regularise as soon as possible, without sending large volumes of unchecked data. During the start-up phase, the authorities state that they will not apply penalties to businesses engaged in a genuine compliance effort, distinguishing them from those that do nothing; they add that this tolerance neither postpones nor suspends the obligation.
Frequently asked questions
I only sell to consumers: do I have to issue electronic invoices?
Sales to customers not subject to VAT fall under transaction e-reporting, not business-to-business e-invoicing. You will send your takings aggregated by day, via your approved platform, from the deadline that applies to your business.
Do I have to report every till receipt?
No. For sales to consumers, FNFE-MPE states that the data is aggregated by day and by SIREN number; the number of transactions in the day is not mandatory.
Is a micro-entrepreneur under the VAT franchise affected?
The FNFE-MPE table provides for a specific frequency for the basic franchise regime, every two months. impots.gouv.fr points out that the reform covers all businesses subject to VAT, including those under the basic franchise, and that micro-entrepreneurs are therefore affected: check your situation before the 2027 deadline.
Does e-reporting replace my VAT return?
Not at present. According to FNFE-MPE, e-reporting data, like e-invoice data, is eventually meant to be used to pre-fill VAT returns, which explains why the authorities expect validated data.
Who can help me check my situation?
Your approved platform, your software provider or your accountant, and for tax questions the business tax office you report to. This guide describes the general system and does not replace advice tailored to your situation.
Sources
- Je découvre la facturation électronique — impots.gouv.fr, 2026-05-26
- Je passe à la facturation électronique — impots.gouv.fr, 2026-09-01
- Facturation électronique : guide pratique de démarrage au 1er septembre 2026 — DGFiP (impots.gouv.fr), 2026-07-09
- Flash : fonctionnement e-reporting — FNFE-MPE, 2026-04-13