{"id":5866,"date":"2026-07-30T14:10:38","date_gmt":"2026-07-30T12:10:38","guid":{"rendered":"https:\/\/gopus.de\/?p=5866"},"modified":"2026-07-30T14:10:40","modified_gmt":"2026-07-30T12:10:40","slug":"frankreich-2026-e-reporting-fuer-b2c-und-cross-border-was-unternehmen-jetzt-wissen-muessen","status":"publish","type":"post","link":"https:\/\/gopus.de\/en\/frankreich-2026-e-reporting-fuer-b2c-und-cross-border-was-unternehmen-jetzt-wissen-muessen\/","title":{"rendered":"France 2026: E-Reporting for B2C and Cross-Border \u2013 What companies need to know now"},"content":{"rendered":"<div class=\"wp-block-stackable-text stk-block-text stk-block stk-aac27c8\" data-block-id=\"aac27c8\"><style>.stk-aac27c8 {margin-bottom:-40px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">The French reform on electronic invoicing is often reduced to one issue: <strong>B2B e-invoicing.<\/strong> For many companies, e-reporting is by far the greater operational challenge \u2013 and the most frequently underestimated part of the reform.<\/p><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Two obligations \u2013 staggered deadlines<\/strong><\/h2>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-3c6781c\" data-block-id=\"3c6781c\"><p class=\"stk-block-text__text has-text-align-justify\">The reform will be phased in. From September 1, 2026, the obligation to receive electronic reports will apply to all companies based in France, as well as the outbound and e-reporting obligations for large companies and ETIs (Exchange Traded Institutions). For SMEs, TPEs (Exchange Traded Institutions), and micro-enterprises, the outbound and e-reporting obligations will begin on September 1, 2027.<\/p><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>E-Invoicing \u2192 <\/strong>for domestic B2B transactions between VAT-registered companies based in France<\/li>\n\n\n\n<li><strong>E-Reporting<\/strong> \u2192 for certain transactions outside the e-invoicing scope, in particular B2C sales, relevant cross-border B2B transactions, and payment data for services where VAT is incurred upon payment<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-ef3039c\" data-block-id=\"ef3039c\"><style>.stk-ef3039c {margin-bottom:-40px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">From September 1, 2027, SMEs, TPEs (Technical Product Authorities), and micro-enterprises will be required to issue electronic invoices and use e-reporting. However, starting September 1, 2026, all companies established in France \u2013 regardless of size \u2013 must be able to receive electronic invoices and select a Plateforme Agr\u00e9\u00e9e (Approved Platform) for this purpose.<\/p><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Who is affected by e-reporting?<\/strong><\/h2>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-2d48006\" data-block-id=\"2d48006\"><p class=\"stk-block-text__text has-text-align-justify\">This does not only affect companies based in France. Foreign companies with French VAT ties may also be subject to e-reporting requirements if, for example:<\/p><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li>generate taxable B2C sales in France,<\/li>\n\n\n\n<li>Conduct cross-border B2B transactions with French tax implications,<\/li>\n\n\n\n<li>or, as a company not established in France, generate sales for which they owe French VAT.<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-3201c0e\" data-block-id=\"3201c0e\"><style>.stk-3201c0e {margin-bottom:-40px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">For companies not established in France, the scope will be further extended from 1 September 2027 to include certain acquisition and supply cases where the recipient of the service owes French VAT by way of reverse charge or self-assessment.<\/p><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>And what applies to supplier invoices?<\/strong><\/h2>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-02acce7\" data-block-id=\"02acce7\"><p class=\"stk-block-text__text has-text-align-justify\">Credit invoices should not be automatically equated with e-reporting. The supplier&#039;s origin and the VAT classification of the transaction are crucial. Equally important: The buyer is not required to report the payment of an incoming invoice as a payment e-report.<\/p><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Invoices from French suppliers: For domestic B2B transactions, they are received as electronic incoming invoices via a Plateforme Agr\u00e9\u00e9e (Approved Platform). The French buyer does not need to report the supplier&#039;s invoice or its payment separately as an e-report. The invoice data is transmitted within the e-invoicing process; any payment data is reported by the supplier if applicable.<\/li>\n\n\n\n<li>Invoices from foreign suppliers: These are not received via the French e-invoicing network. However, for companies established in France, intra-Community acquisitions, purchases of goods taxable in France with reverse charge, and relevant services received from foreign suppliers fall within the scope of transaction e-reporting. The tax-relevant transaction data is reported \u2013 not the payment of the supplier&#039;s invoice. Pure goods imports are excluded from transaction e-reporting. For companies not established in France, the extension to acquisitions and services where they, as the recipient of the goods or services, are liable for French VAT, generally applies from September 1, 2027.<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-da48b39\" data-block-id=\"da48b39\"><p class=\"stk-block-text__text has-text-align-justify\">Specifically excluded from e-reporting are sales outside the scope of VAT, certain sales exempt from VAT and invoicing according to Articles 261 to 261 E CGI, and security-related special cases. This distinction should be explicitly considered in the SAP scope.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-d8cb53e\" data-block-id=\"d8cb53e\"><style>.stk-d8cb53e {margin-bottom:-40px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">For SAP projects, this means that in addition to customer documents, vendor processes must also be analyzed \u2013 not because every incoming invoice or its payment needs to be reported, but so that French domestic invoices are received correctly and relevant cross-border acquisition and reverse charge cases are reliably classified and reported on a transaction-related basis.<\/p><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>The technical infrastructure: PA and PPF<\/strong><\/h2>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-5396100\" data-block-id=\"5396100\"><p class=\"stk-block-text__text has-text-align-justify\">France relies on a decentralized but strictly regulated ecosystem. E-invoices and e-reporting data are transmitted via a state-accredited private platform \u2013 the so-called Plateforme Agr\u00e9\u00e9e (PA), formerly known as PDP. Direct operational transmission to the tax authorities without the PA is not permitted.<\/p><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">The PPF (Portail Public de Facturation) functions in particular as:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>central company directory for invoice addressing,<\/li>\n\n\n\n<li>Data concentrator for forwarding the reporting data to the DGFiP.<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-78d325f\" data-block-id=\"78d325f\"><style>.stk-78d325f {margin-bottom:-40px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">Supported structured invoice formats include, in particular, Factur-X, UBL, and CII. Specific format and process support depends on the chosen PA (Process Automation) and the connected solution.<\/p><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>The real challenge: Data from SAP<\/strong><\/h2>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-9cd9908\" data-block-id=\"9cd9908\"><p class=\"stk-block-text__text has-text-align-justify\">In B2B e-invoicing, reporting data is generated from the structured invoice flow. In contrast, with e-reporting, relevant processes must be identified, processed, and transmitted in a structured manner separately. In practice, this means:<\/p><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Classification of each receipt: domestic B2B, B2C, cross-border or relevant acquisition case?<\/li>\n\n\n\n<li>Separation of accounts receivable and accounts payable processes and clear determination of reporting responsibilities<\/li>\n\n\n\n<li>Complete extraction of all tax-relevant fields from SAP \u2013 including received payment data on the sales side for services and advance payments with tax liability arising after payment; not for reverse charge transactions, for the option of taxation based on agreed consideration, and not for the payment of vendor invoices.<\/li>\n\n\n\n<li>Preparation in the prescribed reporting format of the DGFiP<\/li>\n\n\n\n<li>Timely connection to a Plateforme Agr\u00e9\u00e9e \u2013 transmission occurs periodically depending on the VAT regime; international B2B data is generally reported at the individual transaction level within the reporting period, while B2C data is reported in daily aggregated form.<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-da53a98\" data-block-id=\"da53a98\"><style>.stk-da53a98 {margin-bottom:-40px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">This is precisely where the biggest gaps become apparent in practice: in data quality, process logic, and technical integration. Those who only check whether SAP has correctly populated all relevant fields and classified document types just before the deadline often experience unpleasant surprises.<\/p><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>GOpus\u00ae eTax: SAP-like solution for e-reporting<\/strong><\/h2>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-0eb44e6\" data-block-id=\"0eb44e6\"><p class=\"stk-block-text__text has-text-align-justify\">GOpus\u00ae eTax works directly at the data source \u2013 in SAP \u2013 and supports the entire process chain:<\/p><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u2705 Extraction of tax-relevant transaction data and \u2013 if necessary \u2013 the received payment data on the sales side from SAP<\/li>\n\n\n\n<li>\u2705 Inclusion of relevant customer and vendor documents in the scope check<\/li>\n\n\n\n<li>\u2705 Preparation in the reporting formats required by the DGFiP<\/li>\n\n\n\n<li>\u2705 Technical connection to your chosen Agr\u00e9\u00e9e platform<\/li>\n\n\n\n<li>\u2705 Integration into existing SAP processes \u2013 without cloud migration and without system change<\/li>\n\n\n\n<li>\u2705 Support for international reporting formats for cross-border requirements<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-1877d09\" data-block-id=\"1877d09\"><style>.stk-1877d09 {margin-bottom:-40px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">The solution is designed as an SAP add-on and is compatible with SAP ECC and SAP S\/4HANA. The choice of PA provider remains flexible.<\/p><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Act now \u2013 before the deadline becomes a bottleneck<\/strong><\/h2>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-8bfb37e\" data-block-id=\"8bfb37e\"><p class=\"stk-block-text__text has-text-align-justify\">Early testing saves valuable time for bug fixes before live operation begins. Experience from comparable international compliance projects shows that coordination requirements, project volume, and lead times increase significantly shortly before legal deadlines.<\/p><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Three concrete first steps:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Clarify the scope \u2013 Which outgoing and incoming processes fall under e-invoicing or e-reporting?<\/li>\n\n\n\n<li>Check data quality \u2013 Are all tax-relevant fields in SAP completely and correctly filled?<\/li>\n\n\n\n<li>Define your platform strategy \u2013 Which PA suits your infrastructure and process requirements?<\/li>\n<\/ol>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-b03701b\" data-block-id=\"b03701b\"><p class=\"stk-block-text__text has-text-align-justify\"><strong>\ud83d\udc49<\/strong><strong> Contact us \u2013 <\/strong>We analyze your scope and show you the way to compliance with GOpus\u00ae eTax.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-button-group stk-block-button-group stk-block stk-362fbcd\" data-block-id=\"362fbcd\"><div class=\"stk-row stk-inner-blocks stk-block-content stk-button-group\">\n<div class=\"wp-block-stackable-button stk-block-button stk-block stk-60ade19\" data-block-id=\"60ade19\"><a class=\"stk-link stk-button stk--hover-effect-darken\" href=\"https:\/\/gopus.de\/en\/kontakt\/\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"stk-button__inner-text\"><strong>CONTACT<\/strong><\/span><\/a><\/div>\n<\/div><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>Die franz\u00f6sische Reform zur elektronischen Rechnungsstellung wird oft auf ein Thema reduziert: B2B-E-Invoicing. Dabei ist das E-Reporting f\u00fcr viele Unternehmen die deutlich gr\u00f6\u00dfere operative Herausforderung \u2013 und der am h\u00e4ufigsten [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":5870,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9,14,15,16,18,21,22],"tags":[],"class_list":["post-5866","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-aktuelles","category-sap-bc","category-sap-fi","category-sap-is-h","category-sap-mm","category-sap-sd","category-sap-hilfe"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/gopus.de\/en\/wp-json\/wp\/v2\/posts\/5866","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/gopus.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gopus.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gopus.de\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/gopus.de\/en\/wp-json\/wp\/v2\/comments?post=5866"}],"version-history":[{"count":4,"href":"https:\/\/gopus.de\/en\/wp-json\/wp\/v2\/posts\/5866\/revisions"}],"predecessor-version":[{"id":5871,"href":"https:\/\/gopus.de\/en\/wp-json\/wp\/v2\/posts\/5866\/revisions\/5871"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gopus.de\/en\/wp-json\/wp\/v2\/media\/5870"}],"wp:attachment":[{"href":"https:\/\/gopus.de\/en\/wp-json\/wp\/v2\/media?parent=5866"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gopus.de\/en\/wp-json\/wp\/v2\/categories?post=5866"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gopus.de\/en\/wp-json\/wp\/v2\/tags?post=5866"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}