E-Invoicing and E-Reporting: Two Distinct Obligations
The e-invoicing reform includes two components that many businesses confuse. E-invoicing concerns B2B invoices between French VAT-liable companies: these invoices must be issued in a structured format (Factur-X, UBL, or CII) and transmitted via the PPF or a PDP.
E-reporting concerns all transactions not covered by e-invoicing. Specifically, these are sales to consumers (B2C), sales to foreign clients (exports), and purchases from foreign suppliers (imports). For these transactions, there is no structured invoice to transmit via a platform, but you must declare the transaction data to the tax administration (DGFiP).
The objective is the same in both cases: enabling the government to reconstruct all economic activity in real time to fight VAT fraud and pre-fill tax returns.
E-reporting is mandatory even if you only do B2C. The fine is €15 per undeclared transaction.
Who Is Affected by E-Reporting?
E-reporting covers a broader scope than most businesses realize. Here are the specific cases where you're affected.
You sell to consumers (B2C)
If you have a shop, restaurant, consulting firm billing individuals, or an e-commerce site, you must declare all your B2C transactions via e-reporting. This includes in-store sales (receipts) and online sales.
You sell to foreign clients
Any sale to a client outside France — whether a business or individual — falls under e-reporting, not e-invoicing. This covers non-EU exports and intra-community deliveries.
You buy from foreign suppliers
Purchases from suppliers not established in France must also be e-reported. This covers intra-community acquisitions and imports.
You're VAT-exempt
Even freelancers with VAT exemption are affected by e-reporting as soon as they carry out operations within its scope.
What Data to Transmit and How Often?
E-reporting involves transmitting specific data to the DGFiP, using two possible modes.
Invoice-by-invoice transmission
You can transmit each transaction's data individually. This is the most precise mode, suited for businesses issuing a limited number of B2C invoices (consultants, service providers). Data to transmit includes: net amount, applicable VAT rate, VAT amount, transaction date, and operation category.
Periodic summary transmission
For businesses with high B2C transaction volume (retail, restaurants, e-commerce), it's possible to transmit a grouped summary by day or period. This mode is suited to businesses using POS systems generating hundreds of receipts per day.
Transmission frequency
Data must be transmitted at a rhythm depending on your VAT regime: monthly for businesses under the standard real regime, and quarterly for those under the simplified real regime. The transmission deadline is 10 days after the end of the relevant period.
Payment data
For B2C transactions, payment data must also be transmitted: collection date and amount collected. This allows the administration to reconcile VAT declarations with actual collections.
Transmission deadline: 10 days after the end of the period (monthly or quarterly depending on your VAT regime).
Penalties for Non-Compliance
The legislator has planned financial penalties to encourage compliance. The fine is €15 per undeclared invoice or transaction, capped at €15,000 per year. But beyond the fine, the operational consequences are far heavier.
A business that doesn't comply with e-reporting faces facilitated tax audits. The administration will have real-time data from all compliant businesses. Those not transmitting their data will be immediately identified as non-compliant and prioritized for auditing.
Furthermore, non-compliance can create difficulties with your commercial partners. As the reform takes hold, large companies and mid-market firms will require their suppliers to be compliant. Not being so could cost you contracts.
How to Concretely Prepare for E-Reporting
The good news: if you use management software that natively handles e-reporting, compliance is largely automated. Here are the steps to follow.
1. Identify your B2C and international flows
List all your sales to consumers, foreign sales, and purchases from foreign suppliers. This is the scope of your e-reporting.
2. Verify that your software handles e-reporting
Caution: many software solutions advertise "e-invoicing compliance" but only cover B2B e-invoicing. Explicitly verify that B2C and international e-reporting is supported.
3. Configure your transaction categories
Each transaction must be correctly categorized: domestic B2C sale, export, intra-community acquisition, import. Your software must enable automatic or assisted categorization.
4. Integrate your POS system (if applicable)
If you have a physical point of sale, your cash register must be connected to your e-reporting software to automatically transmit receipt data.
5. Test before the deadline
Perform test transmissions at least 3 months before your obligation date. Identify categorization errors, missing data, and format issues.
Explicitly verify that your software handles B2C e-reporting, not just B2B e-invoicing. These are two distinct obligations.
CassKai Handles B2C and International E-Reporting
CassKai was designed to handle both components of the reform from a single interface. B2B e-invoicing (Factur-X, UBL, CII via the PPF) and B2C/international e-reporting work together, with no additional module.
Automatic categorization: CassKai automatically identifies whether a transaction falls under e-invoicing or e-reporting based on the client type (French business, consumer, foreign client).
Integrated transmission: e-reporting data is automatically transmitted to the DGFiP according to your VAT regime, with no manual intervention.
Unified dashboard: track in real time the status of your e-invoicing and e-reporting transmissions from a single screen. Immediately identify anomalies or untransmitted transactions.
Multi-market: CassKai natively handles France, OHADA, and international operations. If you operate across multiple markets, everything is centralized in one tool.
Try CassKai free for 30 days to verify your e-reporting is covered. Compliance is included in all plans, starting at €29/month.