About E-Invoicing and E-Reporting
France is modernizing business transactions by introducing mandatory electronic invoicing and reporting regulations for all tax-registered companies. Under this system, e-invoicing (facturation électronique) requires businesses to issue, transmit, and receive B2B sales invoices within France exclusively in structured digital formats via certified platforms. In contrast, e-reporting (transmission des données de transaction) covers non-domestic B2B, B2C, and payment data, ensuring tax authorities receive comprehensive transaction metrics, even when traditional e-invoices are not required. Together, these frameworks automate VAT declarations, eliminate manual paper processing, and create real-time transparency across the French economy.
E-Invoicing applies to B2B transactions between French businesses, where both sides have a registered electronic address for automated VAT capture and reporting during the transmission of e-invoices.
E-Reporting applies to B2C transactions and international B2B transactions, where one side of the transaction does not have a registered electronic address. E-Reporting allows you to report VAT transactions to the tax authorities electronically on a periodic basis.
After you’ve subscribed to E-Invoicing and enabled your French entities, you can do the following:
Send e-invoices from Accounts Receivable or Order Entry.
E-Invoicing does not support the Contracts application or AR adjustments.
Receive e-invoices in Accounts Payable, with or without AP Automation.
Report all transactions that involve customers or non-French vendors to the tax authorities with e-reporting.
For guidance on complying with the government regulations, see Guide pratique pour accompagner la mise en œuvre de la réforme, available on the government website.
Note that we are not responsible for the content of this guidance.
