Question 1

What is the difference between e-invoicing and e-reporting?

Accepted Answer

E-invoicing covers electronic invoices between VAT-registered businesses established in France (domestic B2B). E-reporting sends the administration data on other VAT-relevant operations: B2C sales, international flows, and collections when applicable. Both run through an approved platform.

Question 2

Is my Shopify or WooCommerce B2C store in scope?

Accepted Answer

Yes, if you are VAT-registered in France and make sales to consumers or other out-of-scope operations. Micro-businesses and sole traders registered for VAT are included, including those under the VAT franchise for the e-reporting part.

Question 3

Do I have to send every order individually?

Accepted Answer

Not for B2C: the administration expects data aggregated per day (taxable amount and VAT per rate), without personal buyer data. POS or invoicing software can build the file for your approved platform.

Question 4

Does e-reporting replace EU OSS VAT filing?

Accepted Answer

No. OSS remains how you declare and pay VAT on cross-border B2C sales in the EU. E-reporting is a separate data transmission to the French tax authority, notably for B2C and operations outside domestic B2B e-invoicing.

Question 5

I sell on Amazon or a marketplace: who transmits the data?

Accepted Answer

As a rule, the business carrying out the transaction (the seller) remains responsible for transmission, except specific marketplace or mandate cases depending on your tax setup. Check your marketplace contract and status with your accountant.

Question 6

What data exactly for my online sales?

Accepted Answer

For transactions: period, date, operation category, HT and VAT totals per rate, aggregated daily. For payments (if applicable): collection date and amounts per VAT rate. No personal customer data is required for B2C.

Question 7

When must my store be ready?

Accepted Answer

From 1 September 2026 for large businesses and ETIs; 1 September 2027 for SMEs and micro-businesses. From September 2026, every company must be able to receive electronic invoices from suppliers.

Question 8

How to transmit: approved platform, POS software?

Accepted Answer

You can transmit via a Plateforme Agréée (PA), a compatible solution connected to a PA, or invoicing/POS software that generates e-reporting flows. Without management software, periodic summary filings may be available under administration rules.

Question 9

Does payment e-reporting apply to my physical product store?

Accepted Answer

Mainly services and deposits where VAT is due on collection, if you have not opted for VAT on debits. For goods with VAT due on delivery, the payment leg is usually less central—but confirm for your activity.

Question 10

What if some sales are VAT-exempt?

Accepted Answer

Exempt operations that are not subject to invoicing under CGI articles 261 to 261 E are outside e-reporting, consistent with e-invoicing rules.

What must your
e-commerce store
transmit to the authority
to comply with the reform?

E-invoicing does not cover all your online sales

Key dates

Which online sales trigger e-reporting?

Frequently asked questions from online sellers

What are reliable sources?

Get your e-commerce stack ready for the reform

What must your e-commerce storetransmit to the authorityto comply with the reform?