E-reporting is the counterpart to electronic invoicing (e-invoicing) for everything that doesn't go through a standard electronic invoice: your international B2B sales, your B2C sales, and the payments associated with these transactions.
Why this obligation exists
Until now, the tax authorities had to rely on companies' VAT returns to verify collected VAT — a system that leaves room for several billion euros of VAT fraud each year. The e-invoicing reform (RFE) is part of a global trend toward continuous monitoring of VAT flows, already recommended by the OECD and adopted by several European countries (Spain, Italy, Belgium…) before France. It is based on Ordinance No. 2021-1190 of 15 September 2021 and Article 91 of the 2024 Finance Act, codified in Article 289 bis of the French General Tax Code.
It pursues two objectives for the authorities: fighting VAT fraud more effectively and having a near real-time view of economic flows, across all channels.
E-invoicing and e-reporting: two complementary obligations
E-invoicing | E-reporting | |
|---|---|---|
Transactions covered | Invoices between two French companies subject to VAT (domestic B2B) | International B2B sales, B2C sales, and the associated payments |
What is transmitted | The structured invoice itself (Factur-X, UBL, or CII format) | Transaction and payment data — the level of detail depends on the type of transaction (see the article The 4 e-reporting data flows) |
How the invoice is sent to the customer | Via the accredited platform (PA), no more PDF by email | You continue to send your invoice (PDF or other) through your usual channel |
A single invoice is never subject to both obligations at once: it either goes through e-invoicing, or it is covered by e-reporting.
What you must transmit, and to whom
You do not transmit an individual invoice to the authorities the way e-invoicing does. Depending on the type of transaction, the level of detail differs:
for your international B2B sales, one entry is transmitted per invoice;
for your B2C sales, the data is aggregated (grouped by day and by transaction category, without invoice-by-invoice detail).
This data passes through an accredited platform (PA) — at Frisbii, our partner is Ecosio — which is responsible for transmitting it to the tax authorities. The transmission frequency depends on your VAT scheme (monthly, quarterly…): details are given in the article The filing calendar.
How Frisbii supports you
The e-reporting module in your Frisbii app on Salesforce automates the generation of the files to be transmitted, based on your existing invoices and payments, and prepares their submission to your accredited platform. The following articles in this category will guide you step by step through configuring and using this feature.