E-Reporting for Foreign Companies Without a Fixed Establishment in France

However, they may be subject to e‑reporting if they carry out transactions deemed to take place in France for which French VAT is due. Transaction data and, in some cases, payment data must be reported to the French tax authorities.

The obligation applies:

• from 1 September 2026 for large companies and medium-sized enterprises (ETIs) acting as sellers or service providers
• from 1 September 2027 for micro, small and medium-sized enterprises
• from 1 September 2027, regardless of company size, for intra‑EU acquisitions and reverse‑charge transactions.
• Company size is assessed on 1 January 2025 based on the latest closed financial year and worldwide turnover.

 

Company-size thresholds

micro/small business < 10 employees and (turnover ≤ €2m or balance sheet ≤ €2m)

SME < 250 employees and (turnover ≤ €50m or balance sheet ≤ €43m)

ETI < 5,000 employees and (turnover ≤ €1.5bn or balance sheet ≤ €2bn)

large company ≥ 5,000 employees or, below that threshold, turnover > €1.5bn and balance sheet > €2bn.

 

Micro, small and medium-sized enterprises may voluntarily start e-reporting from 1 September 2026.

 

Scope

E‑reporting applies in particular to:

• taxable supplies of goods and services in France by non‑established businesses
• taxable intra‑EU acquisitions in France
• certain reverse‑charge transactions
• certain B2C transactions subject to French VAT.

Exports, intra‑EU supplies, imports and VAT‑exempt transactions are excluded.

Where the foreign company is liable for French VAT, it must submit e‑reporting. If the customer is VAT‑registered in France and the reverse‑charge mechanism applies, the obligation shifts to the customer. The reported data are generally the same as for e‑invoicing, except that the SIREN may be replaced by a foreign VAT number or another foreign identification number.

 

Payment e‑Reporting

Payment e‑reporting applies to services and advance payments for goods where VAT becomes due upon receipt of payment. Reverse‑charge transactions and invoice‑based VAT are excluded. The report includes the payment date, VAT‑inclusive amount by VAT rate and, where applicable, the invoice number. It is submitted by the invoice issuer.

 

Procedure

Data is submitted at intervals that depend on the company’s VAT regime. The companies concerned must, before their obligations come into force, choose an approved platform (see list) responsible for submitting the information to the tax authorities.