The reform is often summed up as "electronic invoicing." In reality, it rests on two complementary obligations: e-invoicing and e-reporting. Confusing the two risks leaving some of your flows outside the scope of compliance.
E-invoicing: invoices between businesses
E-invoicing covers the issuing and receiving of electronic invoices between French, VAT-registered companies (B2B), as well as with the public sector (B2G).
In practice:
- the invoice is issued in a structured format (Factur-X, UBL or CII);
- it passes through a Certified Platform (PDP);
- its data is transmitted to the tax authorities.
E-reporting: transactions outside electronic invoicing
E-reporting is the essential counterpart to e-invoicing. It covers transactions that don't go through an electronic invoice:
- sales to individuals (B2C), in France or abroad;
- transactions with foreign companies (intra-EU sales and purchases, exports);
- certain services and transactions under the VAT reverse-charge mechanism.
Here, what's transmitted to the tax authorities is a data extract (amount excl./incl. VAT, date, customer's country, VAT rate, payment method...), not a single structured file.
Worth remembering: if you sell to individuals or internationally, e-reporting applies to you — even without an electronic invoice.
One timeline, the same need to prepare ahead
Both obligations follow the same timeline (2026-2027) and go through the same Certified Platforms. Mapping all your flows — B2B, B2C, domestic and international — is therefore an essential first step.
Need clarity on your flows? Let's talk about your situation or discover our support.