W System / Blog / France e-reporting after the BOFiP of 30 September 2026

France e-reporting after the BOFiP of 30 September 2026: what invoicing software must send

By Zifeng Wei, W System · Published 20 October 2026 · All articles

In short: On 30 September 2026 the French tax administration published its official commentary on e-reporting in the BOFiP: who must send transaction and payment data, which data, in what format, how often and by when. It applies since 1 September 2026 to large companies and mid-caps and from 1 September 2027 to SMEs and micro-enterprises. Sales to consumers are sent as daily totals, foreign business customers are identified by their EU VAT number (or country code and name outside the EU), and everything goes through the business's approved platform, which checks the data. This page sums up what your invoicing, POS or billing software has to produce, quoting the BOFiP.

What was published

The news item ACTU-2026-00145 links six documents: BOI-TVA-DECLA-20-30-50 (transaction e-reporting, CGI art. 290) with its sub-divisions on scope, data to send and transmission rules, and BOI-TVA-DECLA-20-30-60 (payment e-reporting, CGI art. 290 A). It says plainly that the commentary on e-invoicing itself (CGI art. 289 bis) will come later. The dates don't change.

Two obligations

Transaction e-reporting (art. 290): data on operations that are not domestic B2B e-invoices, i.e. sales to consumers (non-assujettis) and transactions with businesses abroad, both sales and purchases.
Payment e-reporting (art. 290 A): for operations where VAT becomes due when the price is collected (services, advance payments, certain farmers), the collection date and amount collected per VAT rate. Reverse-charge operations are excluded. With self-billing or a billing mandate, the supplier remains responsible for sending it.

Who and when

From 1 September 2026: large companies, mid-caps (ETI) and single VAT taxpayers (art. 256 C CGI). Public bodies liable to VAT are in scope from this date whatever their size.
From 1 September 2027: SMEs and micro-enterprises. Businesses under the VAT franchise (art. 293 B CGI) are in scope; they report every two months.
Company size follows the 2008 criteria (loi 2008-776 art. 51, décret 2008-1354); for a business not established in France it is measured on the whole foreign legal entity.

What data to send

Sales to consumers: daily totals

To respect the GDPR, data on operations with consumers is aggregated per day. Per the BOFiP: the supplier's SIREN; the period; the mention "Option pour le paiement de la taxe d'après les débits" if it applies; the transaction category (goods subject to VAT, services subject to VAT, goods and services located outside France such as intra-EU distance sales or electronic services to non-EU consumers, and margin schemes); per VAT rate, the taxable base and the VAT; the total VAT due in France in euros; the currency; the transaction date. For margin-scheme sales an approximate margin (an average rate) is tolerated, to be corrected in the VAT return.

Transactions with businesses abroad: invoice-level data

The same data as for a domestic B2B e-invoice. Invoice lines are not required for purchases from a business not established in France. When the counterparty has no SIREN, it is identified by:

its VAT number if its seat is in another EU member state;
the ISO 3166 country code plus the first 16 characters of its company name if it is outside the EU;
the TAHITI number (French Polynesia), the RIDET number (New Caledonia), or FRWF plus the first 14 characters of the name (Wallis and Futuna).

Controls by the platform

The approved platform checks that the required data is present in the format of the DGFiP external specifications, that the identifiers of the parties exist and have a valid format, and that the VAT amounts match the base and rates on the invoice. A wrong or invalid customer VAT number is therefore a reason for a transmission to fail.

How often and by when

Always through the business's approved platform, as a structured XML file. Frequency depends on the business's VAT regime and is counted per platform if it uses several. No operations in a period means no transmission.

VAT regime	Frequency	Deadline
Real normal regime, monthly VAT return	Three transmissions a month: operations of the 1st to 10th, 11th to 20th, and 21st to month end	Within 10 days after the end of each period
Real normal regime, quarterly VAT return	Monthly	Within 10 days after the end of the month
Simplified regime (régime simplifié)	Monthly	Between the 25th and the end of the following month
VAT franchise (franchise en base, art. 293 B CGI)	Every two calendar months (Jan–Feb, Mar–Apr, …)	Between the 25th and the end of the following month
Flat-rate refund for farmers (art. 298 quater and quinquies CGI)	Every two calendar months	Between the 25th and the end of the following month

Source: BOI-TVA-DECLA-20-30-50-30 § 50–100. Penalty for a missing e-reporting transmission: EUR 500, capped at EUR 15,000 per calendar year and type of transmission (CGI art. 1788 D, 2026 finance law); a first offence fixed in time is not fined. Not tax advice.

Checklist for invoicing, POS and billing software

Classify every sale: domestic B2B (e-invoice), B2C (daily totals), international B2B (invoice-level e-reporting). That depends on whether the customer is a business and where it is established, so you need a verified answer, not a guess from a form field.
Store a valid identifier for every foreign business customer: the EU VAT number, checked in VIES, or for non-EU customers the country code and the legal name you'll truncate to 16 characters.
Aggregate B2C per day and per VAT rate, by transaction category, with VAT in euros even when you invoice in another currency (converted under art. 266 1 bis CGI).
Track the VAT regime of each issuing business (monthly or quarterly real normal, simplified, franchise) so the platform export follows the right calendar: three periods a month for monthly filers.
Payment data for services: record the collection date and amount per VAT rate, unless the operation is reverse-charged or the supplier opted for VAT on debits (the BOFiP tolerates missing payment data in that case).
Purchases from foreign suppliers need e-reporting too, without invoice lines: capture the supplier's identifier and totals.

Example: check a foreign customer's VAT number before it reaches the platform

Disclosure: W System, which publishes this page, makes the API used below. W System is not an approved platform and does not send e-reporting data. What it does: GET /verify checks an EU VAT number in VIES and returns the registered name and a consultation number you can keep as proof, so an invalid identifier is caught in your app rather than in a platform control. GET /einvoice/route also tells you whether a customer is a French business (SIREN) or a foreign one and which mandate applies.

curl "https://api.wsystem.dev/verify?vat=IE6388047V"

Real response from the live API on 20 October 2026 (some fields left out):

{
 "vat": "IE6388047V",
 "status": "valid",
 "valid": true,
 "name": "GOOGLE IRELAND LIMITED",
 "consultation_number": "WAPIAAAAaFaxIY-j",
 "source": "VIES (European Commission)"
}

Free for 20 calls a day per IP; batch checks and pricing on the VAT validation API page.

Questions and answers

What did the BOFiP publish on 30 September 2026?

Six administrative commentaries on e-reporting (ACTU-2026-00145): the scope of transaction e-reporting (CGI art. 290), the data to send, how and how often to send it, and payment e-reporting (CGI art. 290 A). The commentary on e-invoicing itself (CGI art. 289 bis) was not published and is announced for later.

Who must e-report, and from when?

Large companies, mid-caps (ETI) and single VAT taxpayers (assujettis uniques) for invoices issued, or operations whose taxable event occurs, from 1 September 2026; SMEs and micro-enterprises from 1 September 2027. Public bodies that are liable to VAT are in scope from 1 September 2026 whatever their size, and businesses under the VAT franchise are in scope too.

Does my software send e-reporting data to the tax administration directly?

No. The data goes through the approved platform (plateforme agréée) the business chose, as a structured XML file in the format of the DGFiP external specifications. The platform also runs the controls: data present, identifiers existing and valid, VAT amounts consistent with the base and rates. Your software has to give the platform complete, correct data.

What must be sent for sales to consumers?

Data aggregated per day, not per sale: the supplier's SIREN, the period, the debit-option mention if any, the transaction category (goods, services, operations located outside France, margin schemes), the taxable base and VAT per rate, the total VAT due in France in euros, the currency and the transaction date.

How are foreign business customers identified?

With the same data as a domestic e-invoice. When the counterparty has no SIREN: its VAT number if it is established in another EU member state; for a business outside the EU, the ISO 3166 country code plus the first 16 characters of its company name. The platform checks that the identifier exists and has the right format.

What is payment e-reporting?

For operations where VAT becomes due on payment (mainly services and advance payments), the supplier sends the collection date and the amount collected per VAT rate. Reverse-charge operations are excluded. If you invoice through a third party or the client self-bills, the supplier still has to send the payment data.

Sources

Checked against the BOFiP documents of 30 September 2026 on 20 October 2026. The commentary on CGI art. 289 bis is still to come.

Facts checked 2026-10-20. W System is the maker of this product. Not affiliated with the European Commission. Not legal or tax advice.