{"id":217185,"date":"2026-06-16T16:09:44","date_gmt":"2026-06-16T14:09:44","guid":{"rendered":"https:\/\/www.asd-int.com\/france-how-does-the-2026-e-reporting-system-work-for-foreign-companies-subject-to-vat\/"},"modified":"2026-06-17T10:21:58","modified_gmt":"2026-06-17T08:21:58","slug":"france-how-does-the-2026-e-reporting-system-work-for-foreign-companies-subject-to-vat","status":"publish","type":"post","link":"https:\/\/www.asd-int.com\/en\/france-how-does-the-2026-e-reporting-system-work-for-foreign-companies-subject-to-vat\/","title":{"rendered":"France: How does the 2026 e-reporting system work for foreign companies subject to VAT?"},"content":{"rendered":"\n
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Key takeaways:<\/strong><\/p>\n\n\n\n

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  • Starting in September 2026, foreign companies registered for VAT in France must transmit certain transaction data via the e-reporting system<\/strong>.<\/li>\n\n\n\n
  • Unlike e-invoicing, e-reporting also concerns companies not established in France<\/strong>, as long as they carry out taxable operations within French territory.<\/li>\n\n\n\n
  • Obligations will depend on the size of the company (GE\/ETI from 2026, SMEs\/micro-businesses from 2027) and the type of operations (B2B, B2C, payment, reverse charge, etc.).<\/li>\n\n\n\n
  • Data transmission must be done through an accredited platform (PA)<\/strong> or a compliant technical partner.<\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div>\n\n\n\n
    <\/div>\n\n\n\n

    The electronic invoicing reform in France<\/a> is gradually entering its operational phase. While the e-invoicing obligation mainly concerns domestic operations between companies established in France, e-reporting also applies to foreign companies with a French VAT number<\/strong>.<\/p>\n\n\n\n

    From September 1, 2026, foreign companies subject to VAT in France must transmit certain transaction and, in some cases, payment data to the French tax administration as part of the new e-reporting system.<\/p>\n\n\n\n

    This development constitutes a major change in the management of VAT-related reporting obligations.<\/strong><\/p>\n\n\n\n

    Who is affected? Which operations must be declared? What are the risks in case of non-compliance? How can you prepare for this new tax obligation?<\/p>\n\n\n\n

    Here is everything foreign companies need to know about e-reporting in France.<\/p>\n\n\n\n

    What is e-reporting in France?<\/h2>\n\n\n\n

    E-reporting is an electronic tax data transmission system<\/strong> intended for the French administration.<\/p>\n\n\n\n

    It complements the mandatory electronic invoicing system (e-invoicing)<\/a> implemented as part of the VAT reform.<\/strong> Its objective is to allow the tax administration to have a more comprehensive view of the economic operations carried out on French territory.<\/p>\n\n\n\n

    Unlike e-invoicing, which relies on the exchange of electronic invoices between companies established in France, e-reporting concerns operations that cannot be covered by this mechanism.<\/strong><\/p>\n\n\n\n

    The transmitted data allows, in particular:<\/p>\n\n\n\n

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    • strengthening the fight against VAT fraud;<\/li>\n\n\n\n
    • preparing for the future pre-filling of French VAT returns;<\/li>\n\n\n\n
    • facilitating tax audits;<\/li>\n\n\n\n
    • increasing the quality of data collected by the administration;<\/li>\n\n\n\n
    • modernizing exchanges between companies and the State.<\/li>\n<\/ul>\n\n\n\n
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      “The goal is to better read economic activity in real time, reduce blind spots, and strengthen the fight against fraud, particularly regarding VAT.”<\/em>
      S\u00e9bastien Rabineau \u2013 DGFiP (General Directorate of Public Finances)      1<\/a><\/sup><\/p>\n<\/blockquote>\n\n\n\n

      E-invoicing vs e-reporting: What is the difference?<\/h2>\n\n\n\n

      The French electronic invoicing reform that will come into effect from September 1, 2026, is based on two distinct pillars:<\/strong><\/p>\n\n\n\n

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      • e-invoicing (electronic invoicing);<\/li>\n\n\n\n
      • e-reporting.<\/li>\n<\/ul>\n\n\n\n

        E-reporting itself is broken down into two categories:<\/p>\n\n\n\n

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        • transaction e-reporting;<\/li>\n\n\n\n
        • payment data e-reporting.<\/li>\n<\/ul>\n\n\n\n

          This distinction is particularly important for foreign companies with a French VAT number.<\/strong><\/p>\n\n\n

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          \"\"<\/figure>\n<\/div>\n\n\n

          Indeed, unlike companies established in France, foreign companies without a permanent establishment in France<\/a> are not subject to the obligation to issue or receive electronic invoices via the French e-invoicing system.<\/strong><\/p>\n\n\n\n

          The legislator has reserved this obligation for operations carried out between companies established within French territory.<\/p>\n\n\n\n

          Thus, a German, Italian, Spanish, British, or American company that simply has a French VAT number will not have to receive or issue French electronic invoices under e-invoicing.<\/strong><\/p>\n\n\n\n

          However, this same company may be concerned by the e-reporting obligation<\/strong> as soon as it carries out certain taxable operations in France.<\/p>\n\n\n\n

          The DGFiP has, moreover, published a page2<\/a><\/sup> dedicated to e-reporting obligations for foreign companies without a permanent establishment in France<\/strong>, confirming that these companies may be concerned by data transmission when they carry out operations subject to French VAT.<\/p>\n\n\n\n

          This distinction is one of the most important points of the reform for non-resident companies.<\/p>\n\n\n\n

          Obligation<\/th>Company established in France<\/th>Foreign company not established in France but identified for French VAT<\/th><\/tr>
          Receipt of electronic invoices<\/td>Yes<\/td>No<\/td><\/tr>
          Issuance of electronic invoices<\/td>Yes<\/td>No<\/td><\/tr>
          Transaction e-reporting<\/td>Yes (extended depending on operations)*<\/td>Yes (limited depending on operations)**<\/td><\/tr>
          Payment e-reporting<\/td>Yes (extended depending on operations)*<\/td>Yes (limited depending on operations)**<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

          * Yes (extended)<\/strong>: obligation covering all operations concerned by the reform.
          ** Yes (limited)<\/strong>: obligation limited to certain operations carried out by companies not established in France but identified for French VAT.<\/em><\/p>\n\n\n\n

          For foreign companies registered for French VAT, e-reporting therefore constitutes the main obligation resulting from the 2026 electronic invoicing reform.<\/strong><\/p>\n\n\n\n