Payment data: reporting payments received for services
Choose where the invoice stands: the tool shows the status to send and whether it is mandatory for your type of transaction.
Status to transmit
Payment received
Mandatory status for services, recommended within 24 hours.
| Submitted | Mandatory status |
| Rejected | Mandatory status |
| Refused | Mandatory status |
| Payment received | Mandatory status for services |
BOI-TVA-DECLA-20-30-60: four mandatory statuses (Submitted, Rejected, Refused, Payment received).
Prepared by Radif Partners · Method · Tax code, BOFiP and approved-platform list checked on 25 October 2026
For services, VAT is due when payment is received, unless the business opted to pay VAT on invoicing. That is why the reform also requires sending payment data: the date and amount received. For an e-invoice between businesses established in France, this goes through an invoice status, called “Encaissée” (payment received), which you submit on your platform once the customer has paid. For services to consumers or foreign customers, it goes through payment e-reporting, one send a month under a standard regime and one every two months under the exemption. Sales of goods are not concerned, as their VAT is due on delivery. The duty starts with issuing: 1 September 2026 for large and mid-sized companies, 1 September 2027 for the others. A missed transmission can cost 500 euros, up to 15000 euros per calendar year.
Two channels depending on the customer
The BOFiP on payment data separates two situations. If the service gave rise to an e-invoice, payment is reported through that invoice’s “Encaissée” status, one of the four mandatory statuses with Submitted, Rejected and Refused. Otherwise, for a consumer or foreign customer, payment is sent through payment e-reporting, as totals.
| Situation | Channel | Pace |
|---|---|---|
| Service to a business in France | “Encaissée” status of the invoice | Recommended within 24 hours |
| Service to a consumer or abroad, standard regime | Payment e-reporting | One send a month |
| Same case, VAT exemption | Payment e-reporting | One send every two months |
| Sale of goods | None | Not concerned |
What an oversight costs
Article 1788 D of the tax code penalises each missed payment data transmission with €500, capped at €15,000 per calendar year, separate from the transaction e-reporting cap. The same leniency applies to a first breach repaired within 30 days.
Possible fine for the year
Possible fine for the year
€2,000
| Non-electronic invoices (art. 1737 III) | €0 |
| Transaction e-reporting (art. 1788 D I) | €0 |
| Payment data (art. 1788 D II) | €2,000 |
| Receiving without a platform (art. 1737 IV bis) | €0 |
Setting up payment tracking
The simplest approach is to connect your bank or invoicing tool to your platform, so that each payment is matched with its invoice and the status submitted without retyping. Failing that, a weekly routine is enough: list the payments received, find the matching invoice, submit the status. For consumer customers, your till or software produces the monthly totals the platform sends. Frequencies for transaction e-reporting, which starts at the same time, are on the e-reporting page.
The mention that changes everything
Since the reform, the invoice must state whether you opted to pay VAT on invoicing: it is one of the four new mentions of article 242 nonies A of annex II to the tax code. Without that option, a service leads to payment data. The list of mentions checks your invoice.
A worked example
A graphic designer under the simplified regime invoices 3,000 euros to an agency established in France, paid in two instalments, and 400 euros to a consumer. For the agency, she submits two “Encaissée” statuses, one at each transfer received. For the consumer, the payment goes into her monthly payment e-reporting send. If she also sold printed posters, those sales of goods would lead to no payment data.
This tracking mostly takes regularity. A forgotten payment can be caught up within 30 days if it is a first breach, but several oversights in the year add up, send by send.