E-Reporting in France:
Ensure full compliance for your non-resident company

E-reporting is an electronic system for transmitting tax data to the French authorities. It complements electronic invoicing by giving the French tax authorities (DGFiP) a more complete view of economic activity carried out in France.

Yes, provided that it is registered for VAT in France and carries out taxable transactions in the territory (distance sales to private individuals, B2C services, or transactions outside the electronic invoicing regime). Without a French VAT number, the company is not concerned.

Electronic invoicing only concerns transactions between companies established in France. E-reporting also applies to non-resident companies as soon as they carry out taxable transactions in France under their French VAT number.

As of 1^st September 2026 if at least one of these thresholds is met: 250 employees or more, or €50 million of turnover associated with €43 million of total balance sheet. Otherwise, the obligation starts on 1^st September 2027.

Large companies and foreign intermediate-sized enterprises registered for VAT in France; non-established entities do not benefit from any size-related exemption as of this date.

They become subject to the obligation as of 1^st September 2027, when the regime is extended to intermediate-sized enterprises and SMEs.

No. It depends solely on the size of the company (workforce, turnover and total balance sheet), and not on the country of origin.

Distance sales of goods to private individuals in France, B2C services performed in France, and more generally all transactions not covered by electronic invoicing (B2C or outside the EU).

The PPF is reserved for entities established in France. Non-resident companies must use a certified platform (PA) certified by the French tax authorities (DGFiP).

It is a platform certified by the French tax authorities (DGFiP) and constitutes the only legal channel through which non-established entities can transmit their e-reporting data.

The files are produced in the prescribed JSON and XML formats before being transmitted to the French tax authorities (DGFiP) via the certified platform.

A fine of €500 for each missing or incorrect transmission (capped at €15,000 per year), late payment penalties, increased fines in the event of repeated failures, and a risk of tax reassessment or audit.

Without a PA, transmission is technically impossible; data may be rejected due to format errors; and inconsistencies in data flows may trigger a tax audit.

In three steps: collection and validation of your data via MyASD, official registration of your company with the partner certified platform, and transmission of e-reports to the French tax authorities (DGFiP) with archiving of acknowledgements of receipt.

You upload your accounting exports or sales files directly to your secure MyASD client area; our team then checks, structures and validates each data flow.

ASD Group registers your company with the partner PA, provides the required supporting documents, configures your company’s account and carries out the technical compliance tests.

Registration with a PA, configuration of data flows and technical tests may take several weeks; it is recommended not to leave these steps until the last minute.