E-reporting distinguishes two families of data (transactions, and the associated payments), each split into two transaction categories (international B2B, and B2C). This gives four flows in total, identified by their regulatory number.
Flow | Name | Content |
|---|---|---|
10.1 | BtoBi Transactions | One entry per international B2B invoice, with the breakdown of amounts and VAT by rate. |
10.2 | BtoBi Payments | A payment (settlement) produces one entry per invoice — an installment schedule of 3 payments produces 3 entries. |
10.3 | BtoC Transactions | B2C sales are aggregated by day and by transaction category — no invoice-by-invoice detail. |
10.4 | BtoC Payments | B2C payments are aggregated by collection day, across all customers. |
Flows 10.1 and 10.3 are always transmitted in a single file (the "Transaction data") for a given period. Flows 10.2 and 10.4 form a second, separate file (the "Payment data"), even if they cover the same period.
Distinguishing this from e-invoicing
E-invoicing (already in place, CII format) covers domestic French B2B invoices transmitted via Chorus Pro / your accredited platform (PA). E-reporting covers everything else: international B2B and B2C. A single invoice is never subject to both at once.