E-invoicing and e-reporting: everything you need to know

E-invoicing and e-reporting: definitions

Le e-invoicing and the e-reporting are two key features of the e-invoicing project in France. Although they are often associated, they cover different use cases.

Le e-invoicing

Le e-invoicing (or electronic invoicing) involves issue, transmit and receive electronic invoices structured format (Factur-X, UBL, CII). This obligation applies to domestic B2B transactions i.e. exchanges between French companies subject to VAT .

The aim is to ensure invoice traceability of simplify accounting processing and step up the fight against VAT fraud .

Example: a French company selling a service to another French company must send its invoice via a Approved PDP or via the Public Billing Portal .

Le e-reporting

Le e-reporting applies to transactions not covered by e-invoicing such as :

• Sales to private customers (B2C) ;

• Visit transactions internationales ;

• Some operations not subject to VAT .

In these cases, companies must transmit tax data to the authorities (amounts, VAT collected, etc.) at regular intervals. This enables the government to track activity and control flows that do not go through the electronic invoice circuit.

Example: a retail business needs to send a summary of its B2C sales via e-reporting.

What are the differences between e-invoicing and e-reporting?

Le e-invoicing and the e-reporting are two complementary systems, but they do not apply to the same types of transaction. Here's how to tell them apart.

What e-invoicing covers

Le e-invoicing is exclusively for domestic B2B transactions i.e. :

• From sales or services on companies based in France ;

• All the companies subject to VAT whatever their size.

In this case, invoices must be emitted, transmitted and received in a structured electronic format (Factur-X, UBL, CII).

They must pass through a Partner Dematerialization Platform (PDP) or by the Public Billing Portal (PPF) depending on how the company is organized.

The aim is to ensure complete traceability of invoices automate the VAT declaration and reduce fraud .

What e-reporting covers

Le e-reporting concerns all non-e-invoicing transactions including :

• Sales B2C (to individuals) ;

• Visit exports and intra-community transactions ;

• Visit VAT-exempt services or under specific regimes.

These operations require transmit data to the tax authorities (amount excl. VAT, type of transaction). But unlike e-invoicing, no electronic invoices are exchanged in this process.

The aim is to provide the French government with complete visibility of all trade flows even those that do not fall within the scope of e-invoicing.

Why do the two coexist?

Le e-invoicing and the e-reporting are complementary:

• Le e-invoicing aims to automatiser and reliability exchange of national B2B invoices ;

• Le e-reporting guarantees the administration transparency on other types of transactions such as B2C sales and international trade.

By combining these two systems, the reform makes it possible to almost complete tax coverage of trade flows This reduces the risk of fraud and simplifies the follow-up of VAT returns.

Who is affected by these obligations?

The reform of the e-invoicing and e-reporting concerns the vast majority of French companies subject to VAT . The level of obligation varies according to the company size his VAT scheme and its geographical location .

Companies subject to VAT: a progressive timetable depending on size

All the companies subject to VAT in France are concerned. However, the obligation schedule for issuing and receiving electronic invoices is progressif :

• Major companies (more than 5,000 employees or €1.5 billion in sales) → Obligation to receiving and transmitting at September 1, 2026 .

• Mid-sized companies → Obligation to acceptance on September 1, 2026 , issue date September 1, 2027 .

• SMEs and VSEs → Obligation to acceptance on September 1, 2026 , issue date September 1, 2027 for SMEs, and September 1, 2028 for VSEs.

The case of micro-businesses and very small businesses: reduced or no VAT obligations

Visit micro-companies and TPE :

• For structures subject to VAT They are submitted obligations e-invoicing and e-reporting on the same schedule as other companies. acceptance is compulsory from 2026 and the mandatory issue in 2028 .

• For VAT-exempt structures : No obligation to issue or receive electronic invoicing as long as they do not bill not VAT . However, some data will have to be transmitted via e-reporting if they make B2C or foreign sales.

Does this apply to foreign companies?

Visit foreign companies are concerned only if they have a permanent establishment in France :

• If this is the case, they must apply the French rules of electronic invoicing and e-reporting We're as much a part of it as national companies.

• If they have no permanent establishment they are not concerned by the French system, but may be subject to similar rules in their country of origin.

What's the timetable for e-invoicing and e-reporting?

Le e-invoicing and the e-reporting follow a progressive schedule set by the tax authorities.

La date de reception of electronic invoicing is common to all companies, but the date of emission varies according to their size.

Mandatory acceptance: September 2026

From the September 1, 2026 , all companies subject to VAT must be able to receive electronic invoices whatever their status or sales .

This means they must :

• Have a reception platform (PDP or PPF as the case may be).

• Be able to integrate electronic invoice formats (Factur-X, UBL or CII).

Issuance is mandatory depending on the size of the company

The obligation to send of electronic invoices is as follows:

• Large companies : September 1, 2026

• Mid-sized companies (ETI) : September 1, 2027

• SMEs and VSEs :

  • September 1, 2027 for SMEs

  • September 1, 2028 for VSEs and micro-businesses subject to VAT.

E-reporting frequency

Le e-reporting which concerns transactions outside the scope of e-invoicing (B2C, exports, transactions with VAT exemptions), follows a transmission frequency defined by the administration:

• Operations subject to optional VAT : Transmission on the water almost in real time.

• Other operations : Transmission monthly (or quarterly for certain VSEs under certain conditions).

Visit precise modalities depend on transaction type and statut TVA of the company.

How to prepare?

The widespread use of e-invoicing and e-reporting requires real foresight. Whether you're a large company or a very small one, it's best to get ahead to avoid blockages in 2026.

Choosing the right platform for your needs

Passing through a Partner Dematerialization Platform (PDP) becomes essential. These solutions ensure transmission of electronic invoices and the tax reporting .

You can also use the Public Billing Portal (PPF) if confirmed, for simple needs (reception and e-reporting). But without advanced automation PPF will remain limited compared to PDPs.

Upgrade your billing software

Your software must be able to generate invoices in mandatory formats :

• Factur-X (PDF + structured data)

• UBL

• CII

If not, you'll need to change tool or check that your service provider update before maturity .

Train your teams to avoid mistakes

The reform is changing accounting and sales administration . It is crucial that your teams master :

• Visit invoice formats to be used

• La filing procedure via PDP or PPF

• La e-reporting frequency

This avoids invoice rejections or the declaration errors to the tax authorities.

Heropay can help you achieve compliance

The reform of the electronic invoicing requires all companies to adapt quickly. At Heropay We're with you every step of the way to make this transition as easy as possible.

From June-July 2025 you can issue compliant electronic invoices (Factur-X, UBL, CII) directly from your account Hero .

From summer 2025 you can also receive and pay your electronic invoices via our platform.

En september-october 2025 we will be launching a integrated financing to enable you to anticipate the payment of your customer invoices and improve your cash flow .

End 2025 we'll be connected to a PDP partner which guarantees access to the government directory and perfect compliance for e-invoicing and the e-reporting .

Finally, in 2026 , Heropay will become Approved PDP to offer you a solution 100% integrated and manage all your obligations, without depending on a third party.

Heropay a guaranteed solution simple , quick to set up and designed for PME , TPE and independent .