E-reporting and e-invoicing: what to expect

Updated March 2026 - The reform of electronic invoicing is entering its concrete phase. In France, we must distinguish two obligations which advance together but do not cover exactly the same operations: e-invoicing and e-reporting.

e-invoicing (electronic invoicing) requires the issuance and receipt of invoices in a structured format between companies subject to VAT in France. Invoices must be sent via a registered partner dematerialization platform (PDP) or the public invoicing portal (PPF).

e-reporting concerns the transmission of transaction data which is not the subject of an electronic invoice: sales to individuals (BtoC), transactions abroad, and certain payments. The tax administration will thus receive complete visibility on the economic activity of companies.

These two systems are part of the fight against VAT fraud, which represents nearly 17 billion euros per year in France according to the Court of Auditors.

E-invoicing applies to all companies established in France and subject to French VAT, regardless of their legal régime or their size. This includes:

• companies (SARL, SAS, SA, etc.)
• individual businesses
• micro-enterprises when they invoice subject companies
• self-entrepreneurs in their BtoB relationships

On the other hand, e-invoicing does not concern operations with individual customers. For these sales, e-reporting takes over.

A simple PDF sent by email is not enough. The electronic invoice must comply with a structured format (Factur-X, UBL, CII) and be transmitted via a platform registered with the tax administration.

E-reporting covers a wider scope than e-invoicing. It concerns:

• BtoC operations: sales of goods or services to individuals not subject to VAT
• operations abroad: intra-community deliveries, exports, international services
• payment data: collections for operations subject to VAT on débits

Concretely, if your company carries out both BtoB and BtoC sales, you will have to combine the two obligations: e-invoicing for BtoB invoices, e-reporting for the rest. This is the case for many traders, craftsmen or service providers. You can consult impôts.gouv.fr - Question e-reporting and business clients/particuliers to explore this point in more detail.

The official timetable for the reform has been confirmed by the government. Here are the deadlines to remember:

September 1, 2026: compulsory reception for all companies#

From this date, all businesses must be able to receive electronic invoices. No company will be able to refuse an electronic invoice issued by a supplier.

At the same time, large companies and ETIs (mid-sized companies) will also have to issue electronic invoices as part of their BtoB relationships.

September 1, 2027: mandatory émission for SMEs and micro-enterprises#

One year later, SMEs and micro-enterprises will in turn have to issue electronic invoices. This date marks the full entry into force of e-invoicing for the entire French economic fabric.

E-reporting, for its part, will come into force simultaneously for each category of companies.

Hayot Expertise advice: do not wait until the day before the due date. The deadlines for technical integration, team training and migration of customer repositories are often underestimated. A preparation audit six months before the deadline is recommended.

Preparation for reform is based on several parallel projects. Here are the priority points of vigilance:

1. Map your billing flows#

Identify all of your use cases:

• types of documents issued (invoices, credit notes, fee notes)
• current distribution channels (email, paper, customer portal)
• monthly volumes and seasonality
• foreign clients and off-field operations

This mapping will allow you to size your solution and anticipate special cases.

2. Choose your dematerialization platform#

Two options are available to you:

• the Public Billing Portal (PPF): free, offered by the DGFIP, basic functionalities
• a Partner Dematerialization Platform (PDP): paid solution with advanced services (ERP integration, status monitoring, archiving)

The choice depends on your invoice volume, your existing information system and your integration needs.

3. Update your customer références#

Electronic invoicing requires reliable and complete customer data:

• SIRET number of each client company
• billing details
• status of VAT payer
• platform préférences (if your client already uses a PDP) An obsolete repository is the first source of electronic invoice rejection.

4. Adapt your invoice details and your VAT management#

The reform does not exempt from compliance with mandatory information. The applicable VAT rules remain in force, in particular with regard to différent VAT rates on an invoice.

Also remember to reconcile your invoicing obligations with your mandatory tax déclarations for businesses in 2026, because e-reporting will directly feed the VAT pre-déclarations.

5. Train your teams and adapt your processes#

Electronic invoicing impacts several services:

• accounting: processing of invoices received, lettering, reconciliation
• commercial: customer information, dispute management
• DSI: technical integration, maintenance, supervision
• direction: management, compliance, data governance

Structured change management is essential to ensure adoption by teams.

If you sell online, the reform of electronic invoicing directly intersects with your concerns. BtoC operations carried out via an online store fall under e-reporting, and not e-invoicing.

This means that your e-commerce transactions must be declared to the tax administration according to the conditions provided for by the reform. To understand the broader implications of VAT on your online sales, see our article on E-commerce VAT.

Marketplaces also have specific obligations regarding the collection and déclaration of VAT, particularly for sellers established outside the European Union.

The sanctions provided for by the finance law concern:

• absence of electronic invoicing: fine of 15 euros per non-compliant invoice, up to 200 euros per quarter
• failure to transmit e-reporting data: same sanctions
• non-receipt of electronic invoices: impossibility of deducting input VAT

Beyond financial sanctions, the main risk is operational: rejected or unprocessed invoices disrupt cash flow, supplier relationships and the reliability of your accounting.

Hayot Expertise Advice: the 2026 risk is not only technical. It is also organizational: customer références, invoice details, choice of platform, validation workflows and governance of VAT data. Anticipating these issues now will help you avoid urgent compliance.

In 2026, the right question is no longer whether reform is coming, but whether your processes are ready. E-invoicing and e-reporting must be treated together, with a VAT, accounting and operational angle. Companies that anticipate the reform will benefit from a compétitive advantage: faster invoicing, reduced unpaid bills, simplified accounting and better visibility of their activity.

For more details, consult the official resources: impôts.gouv.fr - I discover electronic invoicing and économie.gouv.fr - Electronic invoicing between companies.

We can help you map your flows, your out-of-scope cases and your accounting and VAT impacts. Our team supports you from the initial diagnosis until the production of your electronic invoicing solution.

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