Frequently Asked Questions - E-Reporting in France

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.

Large companies and foreign mid-sized enterprises registered for VAT in France, with no size exemption for non-established entities from that date.

They fall under the obligation from 1 September 2027, when the rollout is extended to mid-sized companies and SMEs.

No, it depends only on company size (headcount, turnover, total balance sheet), not on the country of origin.

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.

Files are generated in the regulatory JSON and XML formats before being transmitted to the French tax authorities (DGFiP) via the Registered Platform.

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.

Registering with a PA, setting up the data flow, and technical testing can take several weeks, it’s best not to leave this until the last minute.