Today, 1 September 2026, the e-reporting obligation comes into force in France for foreign large enterprises (LEs) and intermediate-sized enterprises (ETIs) registered for VAT in France.

They are affected as soon as they carry out certain taxable transactions on French territory.

E-reporting requires the electronic transmission of data relating to transactions and, in certain cases, payments to the French tax authorities. The companies concerned must carry out these transmissions via an approved platform (PA).

This new obligation constitutes a major step in the French electronic invoicing reform and strengthens the VAT compliance obligations of foreign companies operating in France.

ASD Group supports non-resident companies in identifying their obligations and the operational management of their e-reporting, from data collection through to transmission.

Your e-reporting must be operational as of today!

Data to be transmitted, deadlines, approved platform… ASD Group handles your e-reporting in France.

Secure your e-reporting >