E-Reporting
This page explains the French e-reporting obligation, which sales it covers, and how you meet it through an approved platform. It applies to shops using PrestaShop E-Invoicing, the module that sends PrestaShop invoices to a Plateforme Agréée.
What French e-reporting is
The French reform of e-invoicing sets two obligations. Both come from ordonnance n° 2021-1190 of 15 September 2021, as amended by the 2024 and 2025 finance laws.
- E-invoicing: you send the invoice itself, as a structured file, to your customer’s platform.
- E-reporting: you send a set of data about the sale, or about the payment, to the tax administration. The customer receives nothing through this channel.
E-reporting covers the sales that e-invoicing cannot reach: sales to consumers, and sales to or purchases from businesses abroad. It has two parts.
| Part | Legal basis | What you report |
|---|---|---|
| Transaction data | Article 290 of the Code général des impôts (CGI) | The sale: amounts before tax and VAT, per VAT rate |
| Payment data | Article 290 A of the CGI | The date and amount collected, per VAT rate |
Payment data only applies when VAT is due on collection, which is the case for most services. It does not apply to sales of goods, to reverse-charge operations, or when you have opted to pay VAT on debits.
The obligation starts with the e-invoicing deadline for your company size: 1 September 2026 for large companies and ETI, 1 September 2027 for SMEs and micro-enterprises. The dates and size thresholds are on France Regulations.
E-reporting compared with e-invoicing by type of sale
| Type of sale | E-invoicing | E-reporting |
|---|---|---|
| B2B: to a business established in France | Yes, the invoice goes to your customer’s platform | Payment data for services, sent as the “collected” status of the invoice |
| B2C: to a consumer | No | Transaction data, aggregated per day. Payment data for services |
| B2Bi: to or from a business established abroad | No | Transaction data per invoice. Payment data for services |
B2B sales in France
The invoice travels from your platform to your customer’s platform. Your platform also passes the required invoice data to the administration. You do not file anything separately.
When VAT is due on collection, the payment data travels as the encaissée (collected) status of the invoice: the invoice number, the payment date and the amount collected per VAT rate.
B2C sales to consumers
You send no e-invoice to a consumer. You report your consumer sales as daily totals. For each day, and for each category of sale, the administration expects:
- The total taxable amount before VAT
- The VAT amount
- Both figures split by VAT rate, when more than one rate applies
The categories separate goods, services, sales to consumers in other EU countries that are taxed there, and sales under the margin scheme. Payment data for B2C services is also aggregated per day of collection.
B2Bi sales to and purchases from businesses abroad
A foreign customer or supplier is outside the French platform network. You keep issuing the invoice as you do today. The data from each invoice is reported: the SIREN of the French party, the identifier of the foreign party, both countries, the invoice number and date, and the amounts per VAT rate.
From 1 September 2027, invoice lines are also expected: the description, quantity and unit price of each item. Discounts, extra charges such as shipping, and the delivery address follow from the same date.
The obligation covers your purchases from foreign suppliers as well as your sales.
The full data lists are published by the administration: transaction data and payment data.
How to comply with e-reporting through a Plateforme Agréée
Only a Plateforme Agréée (PA), a platform registered by the tax administration, can transmit e-reporting data. The same platform handles your e-invoicing. You have two ways to give it the data.
| Method | How it works | Suits |
|---|---|---|
| Send the invoices | The platform extracts the e-reporting data from each invoice | A shop that issues an invoice for every order, including to consumers |
| Send the data directly | You or your software submit totals per day, or per invoice for B2Bi | Sales without an invoice, such as a till receipt |
The platform collects the data and sends it to the administration on a schedule. The frequency depends on your VAT regime, so the platform needs to know your regime. Data must keep a daily granularity, even when it is sent less often.
Report each sale once. If the platform extracts the data from your invoices, do not also submit the same sales as daily totals.
E-reporting with SUPER PDP
SUPER PDP is the Plateforme Agréée the module supports today. When it receives an invoice, it derives the e-reporting data from it.
| Type of sale | What SUPER PDP does |
|---|---|
| B2B | Delivers the invoice to your customer’s platform and reports it to the administration |
| B2C | Keeps the invoice and reports the transaction data to the administration |
| B2Bi | Reports the invoice data to the administration |
A B2C invoice must cover goods only or services only. SUPER PDP does not handle a consumer invoice that mixes both.
To connect the module to SUPER PDP, follow SUPER PDP Integration.
What e-reporting means for a PrestaShop shop
- A shop that sells only to French businesses has nothing extra to file. Sending the e-invoice through the platform meets both obligations.
- A shop that sells to consumers must e-report those sales from its deadline. Sending every order invoice to the platform lets the platform derive the daily totals.
- A shop that sells services to consumers must also report payment data, unless it has opted to pay VAT on debits.
- A shop that sells abroad, or buys from foreign suppliers, must report those invoices too.