E-reporting: sending the sales that do not go through an e-invoice
Choose your VAT regime and size: the tool gives the number of sends a year, their pace and the maximum fine.
E-reporting sends a year
12
From 1 September 2027. 1 send a month.
| Consumer and foreign sales | 1 send a month |
| Payment data | 1 send a month |
| Fine per missed send | €500 |
| Maximum fine if all are missed | €6,000 |
BOI-TVA-DECLA-20-30-50-30 and 20-30-60 (30 September 2026). Consumer sales are sent as daily totals.
Prepared by Radif Partners · Method · Tax code, BOFiP and approved-platform list checked on 25 October 2026
E-reporting means sending the tax authority the data of transactions that do not give rise to an e-invoice between businesses established in France. It first covers sales to consumers, sent as daily totals, without customer names. It also covers transactions with other countries: sales to businesses established outside France and purchases of services from foreign suppliers. It starts on the same date as issuing e-invoices: 1 September 2026 for large and mid-sized companies, 1 September 2027 for SMEs and micro-businesses. The pace depends on the VAT regime: three sends a month under the standard monthly regime, one a month under the simplified or quarterly regime, one every two months under the exemption. Your approved platform does the sending, from the data you give it. Each missed send can cost 500 euros, up to 15000 euros per calendar year.
Which transactions to send
The BOFiP on the data to send separates two families. Consumer sales, as daily totals per VAT rate. International transactions, sale by sale: supplies of goods and services to customers established outside France, acquisitions and purchases of services from foreign suppliers. Sales between businesses established in France are not included, since the e-invoice already carries their data.
How often
The BOFiP on frequencies ties the pace to the VAT regime.
| VAT regime | Transaction sends | Per year |
|---|---|---|
| Standard regime, monthly return | Per ten days: 1st to 10th, 11th to 20th, 21st to month end | 36 |
| Standard regime, quarterly return | One a month | 12 |
| Simplified regime | One a month | 12 |
| VAT exemption | One per calendar two-month period | 6 |
The decree of 27 July 2026 set these rules in annex II of the tax code. The exact deadline for each send is in the tool at the top of the page, which starts from your regime.
What an oversight costs
Article 1788 D of the tax code provides for €500 per missed transmission, capped at €15,000 per calendar year. A first breach in the year and the 3 previous years is not penalised if it is repaired within 30 days, on your own initiative or at the authority’s request.
E-reporting sends a year
E-reporting sends a year
36
| Consumer and foreign sales | 3 sends a month (1-10, 11-20, 21-end), within 10 days |
| Payment data | 1 send a month |
| Fine per missed send | €500 |
| Maximum fine if all are missed | €15,000 |
Running e-reporting day to day
Sending is done by your approved platform: it receives the totals from your till or software and sends them to the authority at the right time. Before choosing a platform, check it offers e-reporting, which the comparison tool lets you filter. Payments received for services follow a similar logic, covered on the payment data page, and the exemption case on the VAT exemption page.
Three common cases
A shopkeeper selling in store sends the daily totals from the till, per VAT rate. A consultant invoicing a customer established in Germany sends the data of each invoice, on top of the European services return. A business paying for a software subscription invoiced from Ireland sends the data of that purchase, since the invoice goes through no French platform. In all three cases, the start date is the business’s issuing date, set by its size, which the timetable recalls.
One business can combine all three situations. The data then go out at the same pace, that of its VAT regime, and the platform groups them into each send. Keeping a list of your foreign customers and of your suppliers outside France helps you miss none when choosing which flows to connect.