e-Reporting in France:
Ensure your foreign company is fully compliant
Does your company have a French VAT number but is not established in France? It is not subject to e-invoicing, but may be concerned by e-reporting. ASD Group supports you with your obligations.
days remaining before the entry into force on 1 Sept. 2026
Effective from 1 September 2026
Large and intermediate-sized companies Extension to SMEs and micro-enterprises on 1 September 2027
Entry into force: 1 September 2026 - Large and intermediate-sized companies
Understanding the reform
What is e-reporting, and why might it concern your foreign company?
E-reporting is an electronic transmission system for tax data to the French tax authorities. It complements the mandatory electronic invoicing system (e-invoicing) to give the authorities a more comprehensive view of economic activity carried out on French territory.
Unlike e-invoicing, which is reserved for transactions between companies established in France, e-reporting also applies to foreign companies as soon as they carry out taxable operations in France under their French VAT number.
Strengthening the fight against VAT fraud
Preparing for pre-filled VAT returns
Facilitating tax audits and ensuring data reliability
Who is concerned
Is your company subject to e-reporting?
Foreign companies registered for VAT in France and carrying out taxable operations on the territory are concerned.
Foreign company registered for VAT in France
Foreign company not established in France
Distance sales of goods to French private individuals
B2C services supplied in France
Transactions not subject to e-invoicing (B2C or outside the EU)
⚠️ Please note
A foreign company without a French VAT number is not concerned by e-Reporting obligations.
The effective date depends on the size of the company, not on its nationality.
ASD Group manages the entire e-Reporting process on your behalf, from data collection through to official submission via the accredited platform.
01
Data collection
Upload to MyASD
You upload your transaction data files directly to your secure MyASD customer area. Our team checks, structures and validates each data flow before submission.
Access to your dedicated MyASD e-Reporting dashboard
Upload of your accounting exports or sales files, for example
Quality and compliance checks on your data by our teams
Correction and enhancement of data where necessary
Validation before submission to the Accredited Platform (PA)
02
Official registration
Registration with the partner Accredited Platform
ASD Group registers your company with our certified partner’s Accredited Platform (PA), the only legal channel available for non-established entities.
Creation of the registration file with the partner Accredited Platform
Provision of the required supporting documents (VAT registration, etc.)
Configuration of your company account on the platform
Activation of e-Reporting transmission flows
Compliance testing and technical validation
03
Official submission
Submission of e-Reports
ASD Group submits your e-Reporting data to the Frenc Tax Authorities (DGFiP) via the Accredited Platform, within the legal deadlines and in the correct format, with archiving of acknowledgements of receipt and compliance monitoring.
Generation of files in the regulatory formats (JSON, XML)
Submission to the French Tax Authorities (DGFiP) via the partner Accredited Platform
Retrieval and archiving of acknowledgements of receipt
Monitoring the status of each submission (accepted / rejected / in progress)
What are the risks
in the event of non-compliance?
The French tax authorities may impose significant penalties in the event of non-compliance with e-Reporting obligations. These penalties apply per transaction and are cumulative.
Financial penalties
A penalty of €500 for each missing or incorrect transmission
Cap of €15,000 per calendar year
Late penalties applicable from the first day of delay
Increased penalties in the event of repeat offences within the following 3 years
Risk of tax reassessment if the authorities cross-check the data
Operational risks
No Accredited Platform (PA) = technical inability to submit
Data rejected in the event of an incorrect format or missing fields
Failure to meet compliance deadlines due to lack of preparation
Risk of the tax representation status being challenged
Tax audit triggered by inconsistencies in reporting flows
Why must foreign entities
use an Accredited Platform (PA)?
The Public Platform (public invoicing portal, PPF) is only accessible to entities established in France. Foreign companies registered for French VAT have no other option than to use an Accredited Platform approved by the DGFiP.
Access restricted to Accredited Platforms (PA)
Companies not established in France cannot register directly on the Public Invoicing Portal (PPF). Only a certified Accredited Platform (PA) enables them to meet their legal obligations.
Partner certified by the French tax authorities (DGFiP)
ASD Group works with an approved partner Accredited Platform certified by the French tax authorities (DGFiP). The compliance of each transmission is guaranteed.
Real-time transmission
e-Reporting data must be submitted periodically (within the legal deadlines depending on the reporting frequency). ASD Group ensures compliance with deadlines and archives each acknowledgement of receipt.
The French electronic invoicing reform will be rolled out in several phases. For foreign entities not established in France, the e-Reporting obligation will apply from the first phase. The effective date depends on the size of the company, not its nationality
1 September 2026
Large companies — 1st phase
e-Reporting obligation for large companies registered for VAT in France. Non-established entities are subject to this obligation from this date, with no size-based exemption.
Extension of the e-Reporting obligation to foreign non-resident companies classified as mid-sized companies (ETIs) and SMEs.
Immediate action
Registration with an Accredited Platform (PA), setting up data flows and carrying out technical tests can take several weeks. Waiting until the last minute exposes your company to penalties from the first month.
Check your French VAT registration
Identify the relevant transaction flows
Register with an Accredited Platform through ASD Group
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Benefits
Why entrust your e-reporting to ASD Group?
The benefits for you: simplified and secure management of your tax obligations in France:
Comprehensive support from start to finish
Recognised expertise and reliability
Essential solution via an Approved Platform
Data collection and security
A single point of contact and a bespoke service
Risk prevention and sanctions
Our commitment:
Your e-Reporting compliance,
guaranteed for every reporting period.
ASD Group is your single point of contact for all obligations related to the French electronic invoicing reform. Our VAT experts coordinate all stakeholders (partner Accredited Platform, your company’s accounting teams, French tax authorities) so that you have no administrative procedures to manage.
E-reporting is an electronic tax data transmission system to the French administration. It complements e-invoicing by giving the French tax authorities (DGFiP) a more complete view of economic activity carried out in France.
Yes, if it is VAT-registered in France and carries out taxable transactions there (distance sales to individuals, B2C services, transactions not subject to e-invoicing). Without a French VAT number, your company is not affected.
E-invoicing applies only to transactions between companies established in France. E-reporting also applies to foreign companies as soon as they carry out taxable transactions in France under their French VAT number.
From 1 September 2026 if it meets at least one of these thresholds: 250 employees or more, or €50 million in turnover and €43 million in total balance sheet. Otherwise, the obligation starts on 1 September 2027.
Distance sales of goods to French individuals, B2C services carried out in France, and more broadly transactions not subject to e-invoicing (B2C or outside the EU).
The PPF is reserved for entities established in France. Foreign companies must go through a Registered Platform (PA) certified by the French tax authorities (DGFiP).
It is a platform certified by the French tax authorities (DGFiP), the only legal channel through which entities not established in France can transmit their e-reporting data.
A fine of €500 per missing or incorrect transmission (capped at €15,000 per year), late penalties, increased fines for repeat offenses, and a risk of tax reassessment or audit.
Without a PA, transmission is technically impossible; data can be rejected due to formatting errors; and inconsistencies in the data flow can trigger a tax audit.
In 3 steps: collecting and validating your data via MyASD, officially registering your company with the partner Registered Platform, and transmitting e-reports to the French tax authorities (DGFiP) with archiving of acknowledgments of receipt.
You upload your accounting exports or sales files directly to your secure MyASD client portal; our team then checks, structures, and validates each data flow.
ASD Group registers your company with the partner PA, provides the required supporting documents, sets up your company account, and carries out technical compliance testing.
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Do not let E-reporting in France become a risk for your business
From 1 September 2026, every unreported transaction exposes your business to penalties. Implementing the service takes several weeks: do not leave it until the last minute. Entrust your e-reporting to ASD Group today.
My company is perfectly compliant with regard to VAT & Intrastat thanks to ASD Group, that's all I ask for. Mission accomplished.
02 / 05
The added value of ASD Group was the availability of the contacts, response times, file processing — in short, efficient teams.
03 / 05
To complement our offering, we needed a specialist for tax issues related to international trade.
It seemed natural to contact ASD Group, which is recognised for its expertise in international taxation.
04 / 05
We would really like to thank you for the special effort you put into managing our files (especially this weekend!).
We can be very demanding, but we are truly happy to cooperate with you and your team!
05 / 05
ASD Group provided us with their expertise both in the compliance of our VAT returns and in the compliance of our sales invoices and their particularities in European countries.
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E-Reporting in France
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From 1 September 2026 · Foreign large companies & medium-sized enterprises, get ready! Find out more
