E-reporting: why your software cannot just "add a flow"

The French electronic invoicing reform goes beyond e-invoicing. It introduces a second mechanism, structurally different and consistently underestimated: e-reporting.

Most software publishers have added it to their roadmap thinking of it as an enhanced tax export. That is the wrong mental model.

E-reporting covers everything e-invoicing does not: B2C sales, international B2B transactions, and certain payment data. All of these operations carry a VAT impact in France, which is precisely why they must be transmitted to the tax authority via a certified platform (Plateforme Agréée).

The fundamental difference from e-invoicing? The pivot is no longer the invoice. It is the transaction, the payment receipt, or the daily aggregate depending on the case. These are different objects, with different temporal assignment rules and a different correction logic.

This is not an integration problem. It is a data model problem.

Timeline: large companies and mid-sized enterprises must comply with both e-invoicing emission and e-reporting obligations from 1 September 2026. SMEs and micro-enterprises follow on 1 September 2027.