E-Reporting: The New Fiscal Bomb Your Business Can No Longer Ignore

BECTRA
May 2
2 min read

E-reporting: when the tax authorities want to know everything (and you won’t have a say)

Thought e-invoicing was enough ? Think again.

Welcome to the wonderful world of e-reporting, where businesses are required to electronically transmit sensitive transaction data straight to the tax authorities.

Transaction amount, VAT amount, SIREN number, invoice or payment date…

Yes, all of it will now be closely monitored.And don't even think about escaping: this requirement applies to all commercial operations not covered by e-invoicing, especially:

Your sales to individual consumers (Business to Consumer, BtoC),
Your operations with foreign customers, whether individuals or businesses.

Even foreign businesses not established in France will be required to comply as soon as they carry out taxable operations in France (thanks to Article 290 of the French Tax Code).In short: no one escapes the dance.

How does e-reporting work? Spoiler: You’ll have to embrace full digitalization

Practically speaking, you’ll need to transmit your data electronically via:

The Public Billing Portal (PPF): the mandatory official platform,
Or a Partner Dematerialization Platform (PDP), duly registered with the tax administration.

Need a trustworthy guide to cross the bridge?

Non-partner dematerialization operators can also act as intermediaries, helping you deliver your precious data to where Big Brother is waiting.

All this is tightly regulated by Decree 2022-1299 and Order ECOE2218934A of October 7, 2022 — bedtime reading, if you’re into that.

Who is subject to e-reporting? Spoiler: Basically everyone

Your company is VAT-registered in France? Selling to consumers or foreigners? ➔ Mandatory e-reporting.
You're a foreign company not established in France, but performing taxable transactions in France? ➔ Mandatory e-reporting.

No company size, no business sector, no revenue threshold will save you.

E-reporting is for everyone.

Get your files ready, polish your transmissions: digital taxation has no mercy for the disorganized.