At your last meeting with your accountant, he mentioned words like ” e-reporting “, ” e-invoicing “, ” Approved Platform “… and you nodded politely without really understanding what this means in practical terms for your business. But you’re not alone.
These technical terms refer to a very practical reform that affects all French businesses liable to VAT, with the first deadline in September 2026. Here’s what you really need to understand.
E-invoicing and e-reporting: two obligations, one reform
The reform of electronic invoicing introduces two distinct concepts that it is important not to confuse.
E-invoicing: electronic invoicing between companies
E-invoicing is the obligation to issue and receive invoices in a structured electronic format (Factur-X, UBL, CII) via an Approved Platform (AP) registered by the DGFiP. This applies to all transactions between companies subject to VAT in France, known as domestic B2B.
From September 2026, all businesses will have to be able to receive electronic invoices. The obligation to issue invoices will be phased in: from September 2026 for large companies and ETIs, and September 2027 for VSEs and SMEs.
E-reporting: transmitting data to the authorities
E-reporting is different. It involves periodically transmitting to the tax authorities data on your transactions that are not covered by e-invoicing: sales to private individuals (B2C), international sales, or certain specific operations.
To put it plainly: even if you sell to private individuals and do not issue B2B electronic invoices, you are still affected by e-reporting (from September 2027 for very small businesses). The government wants to be able to cross-check VAT data automatically, without waiting for you to file your return manually.
💡 To sum up: e-invoicing concerns your B2B invoices. E-reporting concerns all your other transactions (B2C, international). Both go through an Approved Platform.
In practical terms, what does this mean for you on a day-to-day basis?
For managers of VSEs or SMEs
The good news is that if you use a compliant solution – i.e. one that incorporates a registered Authorised Platform – you will hardly have to do anything manually. The data is transmitted to the authorities automatically, in the background.
Practical changes:
- Your supplier invoices will arrive in a structured format that can be read by your software – no more PDFs to re-enter.
- Your B2B customer invoices will have to be issued via a PA, in a standardised electronic format.
- Your transaction data will be transmitted periodically to the DGFiP without any further action on your part.
- At a future date,your VAT return can be automatically pre-filled by the authorities using the data transmitted.
For a chartered accountant
The reform radically changes the workflow between the firm and its customers. Data arrives already structured, entries can be generated automatically, and the time spent collecting and re-entering supporting documents is significantly reduced.
It’s also an opportunity for firms to reposition their added value: less data entry, more advice. Chartered accountants who support their clients in the transition to an AP like Azopio are strengthening their client relationships while improving their operational efficiency.
Deconstructing preconceived ideas
“It doesn’t concern me if I sell to private individuals”.
False. If you do B2C business, e-reporting applies to you. You will have to periodically send the authorities details of your transactions: amount, VAT collected, etc. The frequency of transmission depends on your VAT regime.
“My accounting software takes care of it automatically”.
Not necessarily. Not all accounting software is connected to an Approved Platform. You need to check explicitly that your solution is PA-registered by the DGFiP. To find out how to check this status, see our article: Plateforme Agréée immatriculée DGFiP: comment vérifier?
“It’s complicated to set up”.
Not with the right solution. The aim of the reform is precisely to simplify reporting obligations over time. If you use a PA that natively integrates e-reporting, the transmission is done automatically. You don’t have to worry about formats or deadlines. To find out everything you need to know about the role of an AP, see our complete guide to Approved Platforms 2026-2027.
What your tool should do for you
Faced with these new obligations, here’s what your solution needs to cover to guarantee you total and effortless compliance:
- Be registered as an Approved Platform (AP) by the DGFiP
- Support for Factur-X, UBL and CII formats for outbound and inbound transmission
- Automatically manage the transmission of e-reporting data to the authorities
- Archiving invoices with probative value
- Transmit invoice lifecycle status (received, validated, paid)
- Integrate with your accounting software so you don’t have to re-enter data
If your current solution doesn’t tick all these boxes, it’s time to think ahead. September 2026 is just around the corner, and migration times can take several weeks.
Azopio takes care of e-reporting for you
As an Authorised Platform officially registered by the DGFiP, Azopio natively manages all the obligations linked to the reform – including e-invoicing and e-reporting, in all subscriptions.
In practical terms, this is what Azopio does for you:
- Receive electronic invoices from all your suppliers, regardless of their own intermediary.
- Issue customer invoices in Factur-X format with automatic transmission via AP.
- Collection and transmission of e-reporting for your B2C and international transactions, according to the regulatory frequency.
- Management of the lifecyclestatus of each invoice, automatically transmitted to administration.
- Secure archiving in an ISO 27001-certified digital safe.
All without any further action on your part – and without changing your relationship with your accountant, who continues to access the data via his or her own dedicated access.
FAQ
What is the difference between e-invoicing and e-reporting in two sentences?
E-invoicing concerns the exchange of electronic invoices between companies (B2B), which must go through an Approved Platform. E-reporting concerns the transmission to the authorities of data on transactions not covered by e-invoicing (B2C, international).
Does e-reporting replace my VAT return?
No, not immediately. In the longer term, the authorities will be able to pre-fill your VAT return using the data transmitted via e-reporting. Initially, you will continue to declare as normal, but the data transmitted will enable faster automated checks.
What happens if I don’t meet the deadline?
There are penalties: a fine for each non-compliant invoice, and penalties for failure to send e-reports. For details of the risks, see our article: Mandatory electronic invoicing: what are the risks in the event of non-compliance?
Do you want to be ready before September 2026?
Azopio manages e-invoicing and e-reporting for you, natively and at no extra cost. Request a free demo or test the tool for 14 days with no obligation.
