B2C and cross-border transaction data must be e-reported to the tax authority

Alongside e-invoicing, France requires 'e-reporting': sending transaction and payment data for B2C sales and cross-border trades to the DGFiP via your approved platform. This starts on the same timeline as your e-invoicing obligations. UPDATE (24 Aug 2026): watch out for intra-EU purchases. If you buy from a supplier in another EU country, you already report that purchase in your VAT return and EC Sales List or Intrastat — and from September you must also send it to DGFiP through e-reporting. The catch is that the date e-reporting expects is not always the date your accounting system uses, so your e-reporting figures and your VAT return can disagree. That is not an automatic fine, but it does invite questions from the tax office. Ask your accountant or platform which date drives e-reporting for intra-EU purchases, and reconcile e-reporting against your VAT return once in the first month rather than finding the gap at year end. UPDATE (20 September 2026): the first e-reporting cycle has now closed. The question is no longer whether you can transmit, it is whether what you sent was right. Reconciling your reported transaction data against your VAT return and your ledger becomes the recurring job, because errors in the early cycles surface later when the tax office matches the data. Separately, FNFE-MPE refreshed its e-invoice and lifecycle message validation service on 15 September 2026. Lifecycle status messages carry their own structural rules in the French model, so if you or your developer run your own validation, re-run it against the updated service before the next cycle. If you use standard software your vendor handles this.

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