Diamontis FX
The complementary side of the reform

E-reporting: filing what the electronic invoice does not carry

Electronic invoicing only covers exchanges between French businesses. Everything else in your taxable activity - consumer sales, foreign customers, payments received - is filed through a second scheme: e-reporting.

Written by Diamontis FX

How it differs from e-invoicing

E-invoicing carries a document: an invoice leaves your side and reaches your customer, going through the platforms. E-reporting carries no document: it transmits transaction DATA to the tax authority, with no commercial recipient.

Both serve the same purpose - letting the authority pre-fill VAT returns and fight fraud - but through two distinct paths, and any given operation falls under one or the other, never both.

Which operations are concerned

Everything outside the "French business to French business" perimeter:

  • Consumer sales (B2C): retail, services to households, online sales. The invoice stays what it is, but the transaction data is filed.
  • International operations: intra-EU supplies of goods and services, exports, as well as your purchases from foreign suppliers.
  • Payments received, for services: it is the payment, not the invoice, that makes VAT chargeable - so it is filed on its own date.

Transaction and payment: two filings, two dates

This is the subtlety that costs the most to overlook:

  • The transaction is filed on the date it takes place - the day of the sale.
  • The payment is filed on the date it is received, which may fall weeks later.

One and the same operation therefore gives rise to two separate filings, at two different moments. Confusing them is a filing error, not a formatting detail.

Three concrete cases

  • A tradesperson working for private individuals: their invoices do not go through the platforms, but the amount of their sales and the related VAT are reported through e-reporting.
  • A consulting firm invoicing a German client: the service falls under e-reporting, as an international transaction.
  • A company buying software from a US publisher: a purchase from a foreign supplier is reported too.

In all three cases nothing changes for the customer: e-reporting is an obligation of the one who reports, not one more document to send.

How Diamontis FX handles it

The sales to consumers and abroad that you issue in Diamontis FX are reported as soon as they are issued, with no other data entry. A sale made outside the application, like a purchase from a foreign supplier, is reported from the "E-reporting" screen.

Payments follow the same path as soon as you mark them as received. You can review filings already transmitted at any time, and preview the next one before it goes out.

By when

E-reporting follows the ISSUING timetable, not the receiving one: 1 September 2026 for large enterprises and mid-sized companies, 1 September 2027 for SMEs, small and micro-businesses. A business that only receives invoices has nothing to file.

Official sources

This guide summarises public texts. When in doubt, they are what counts:

Legal basis: article 289 bis of the French General Tax Code, and article 91 of French Finance Act no. 2023-1322 of 29 December 2023 for 2024, which sets the timetable.

Going further

E-reporting is included in the paid plans, with no surcharge and no module to switch on.

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