From 1 September 2026, French VAT-registered companies are required to periodically transmit transaction data to the tax authorities (DGFiP) via a certified platform (Plateforme Agréée, or PA). This is called e-reporting.
This article explains what e-reporting covers, which of your transactions are in scope, and how Spendesk manages the obligation on your behalf.
What is E-reporting?
E-reporting is a French tax regulation that requires companies to declare certain transaction data to the DGFiP — specifically, transactions that are not covered by e-invoicing (the obligation to exchange structured invoices with French suppliers).
E-reporting covers two types of obligations:
As a seller, you must report:
Sales to non-VAT-registered buyers (B2C), whether in France or abroad
Sales to foreign buyers not covered by e-invoicing
As a buyer, you must report:
Acquisitions of goods and services from non-French suppliers (EU and non-EU) — this is Flux 10.1
For each type of transaction, transaction data must always be transmitted. Payment data (Flux 10.2 / 10.4) is only required if your company has opted for TVA sur les encaissements — meaning VAT becomes due upon cash receipt rather than upon invoice issuance. Companies on the standard TVA sur les débits only transmit transaction data.
The DGFiP uses this data to cross-check your VAT returns and improve compliance monitoring.
Official rollout calendar:
Company type | E-reporting obligation starts |
Grandes Entreprises (GE) | 1 September 2026 |
Entreprises de Taille Intermédiaire (ETI) | 1 September 2026 |
PME & TPE | 1 September 2027 |
Who is concerned?
Any French VAT-registered company that purchases goods or services from non-French suppliers, regardless of size or VAT regime (Mensuel, Trimestriel, Simplifié, Franchise).
The full scope of E-reporting obligations
E-reporting covers all transactions that fall outside the scope of e-invoicing. Here is a complete picture of what your company must declare:
Obligation | What it covers | Who transmits |
Flux 10.1 | B2B sales to non-French customers and B2B acquisitions from non-French suppliers (transaction data) | You, as the seller for sales You, as the buyer for acquisitons |
Flux 10.2 | Payment data for those same B2B sales | You, as the seller — only if TVA sur les encaissements |
Flux 10.3 | B2C sales — domestic and international (transaction data) | You, as the seller |
Flux 10.4 | Payment data for those B2C sales | You, as the seller — only if TVA sur les encaissements |
Spendesk currently covers Flux 10.1 — the buyer-side obligation for international acquisitions. Flux 10.2 (payment data for acquisitions) and Flux 10.3/10.4 (seller-side B2C reporting) are not in scope for this initial release.
If your company has B2C sales or other e-reporting obligations beyond international acquisitions, you will need to ensure these are covered by another PA or a separate process.
What transactions are eligible for E-reporting in Spendesk?
Spendesk automatically identifies which transactions need to be included based on the following rules.
In scope:
Supplier invoices from non-French suppliers (EU and non-EU)
Online card payments (Card Not Present) to non-French suppliers
Expense claims from suppliers established in French overseas territories without VAT (Guyane, Mayotte, Nouvelle-Calédonie, Polynésie française, Saint-Barthélemy, Saint-Martin, Saint-Pierre-et-Miquelon, Wallis-et-Futuna, TAAF) — for services only
Out of scope:
Invoices from French suppliers — these fall under e-invoicing (Flux 1/2), not e-reporting
Expense claims made physically abroad (local foreign VAT applies, no French obligation)
Spendesk card payments made in-person at a foreign terminal (local foreign VAT applies)
Transactions dated before 1 September 2026
For a transaction to be included in a transmission batch, it must also be:
In Prepared status (bookkeeping completed by your accounting team)
Have all mandatory e-reporting fields filled in
Not already transmitted in a previous batch
What does Spendesk manage within E-reporting?
Once activated, Spendesk handles the full e-reporting cycle for eligible transactions:
Identification: automatically filters which transactions are in scope based on supplier country, transaction type, and payable status
Data collection: gathers all required fields — invoice details, supplier identifiers, VAT breakdown per rate, payment due date
Transmission: sends batches to the DGFiP via our technical partner Generix at the right frequency for your VAT regime
Status tracking: monitors acknowledgement or errors returned by the tax authority and surfaces them in your dashboard
Spendesk manages e-reporting only for transactions processed through Spendesk. If you manage some supplier invoices outside of Spendesk, those need to be covered by another PA.
Can several PAs manage different parts of my E-reporting? How is consolidation handled?
Yes. You can use multiple PAs to cover different parts of your transactions — for example, Spendesk for transactions managed in Spendesk, and your ERP or another PA for invoices processed elsewhere.
Each PA transmits its portion independently to the DGFiP. There is no consolidation step between PAs — the tax authority aggregates all transmissions at their end via the PPF (Portail Public de Facturation).
You are responsible for ensuring full coverage. If some of your international supplier transactions are processed outside Spendesk, make sure another PA is covering them. There is no automatic cross-platform check.
If I use Spendesk as my PA for e-invoices, does it automatically manage my E-reporting?
Spendesk gives you the freedom to choose whether or not to manage your e-reporting. You need to activate it separately.
To activate e-reporting, an Administrator must (Available in July):
Go to Company Rules → E-invoicing tab
Enable the E-reporting toggle
Set your VAT regime — this determines your transmission frequency (see below)
What changes in Spendesk to manage E-reporting?
For accountants and controllers — Prepare tab
New fields appear when bookkeeping a supplier invoice or card payment from a non-French supplier:
Supplier identifier and country code
Invoice type (Goods / Services / Mixed)
VAT breakdown per rate: base amount, VAT amount, VAT category code
VAT exemption toggle (with exemption reason, if applicable)
Payment due date
A payable cannot be set to Prepared if mandatory e-reporting fields are missing — this ensures no incomplete transactions are accidentally included in a transmission.
For Administrators — Company Rules
A new E-reporting section lets you set your VAT regime and activate or deactivate the feature per entity.
Where can I see what was sent to the authorities? Can I download it?
The E-reporting dashboard in Bookkeep > Export > E-reporting gives you a full view of:
All transmitted batches, organised by period
Status of each batch (transmitted, acknowledged, error)
Individual transactions included in each batch with their amounts and VAT categories
Total amounts declared per period
You can filter by period, status, and transaction type, and export the transaction list for your records.
Good to know
Transmission frequency is determined by your VAT regime:
VAT Regime | Frequency | Deadline |
Régime réel normal mensuel | 3 times/month (by décade) | 20th, 30th, 10th of next month |
Régime réel normal trimestriel | Monthly | 10th of following month |
Régime simplifié d'imposition TVA | Monthly | Between 25th–30th of following month |
Franchise en base de TVA | Every 2 months | Between 25th–30th of month after period end |
Late-prepared transactions: if a transaction is prepared after the deadline for its period, it is automatically swept into the next available batch. No manual action required.
Missing data: if mandatory fields are incomplete at batch time, the transaction is excluded and flagged. It will be picked up automatically once completed.
Penalties: failure to transmit on time exposes your company to a fine of €15 per missing transaction, capped at €45,000 per year. This obligation rests with your company — Spendesk will do everything possible to ensure timely transmission for transactions managed through the platform.