E-reporting 2026: what is it and who is concerned?

E-reporting: the forgotten half of the reform

When people discuss the e-invoicing reform, they think of business-to-business invoices. But the reform has a second part, less publicised yet essential: e-reporting.

What is e-reporting?

E-reporting is the transmission of transaction data to the tax authority — without an e-invoice being exchanged between seller and buyer. Same goal: fight VAT fraud and pre-fill your returns.

E-invoicing vs e-reporting

E-invoicing : invoices between French businesses (B2B) become electronic.

E-reporting : for transactions outside e-invoicing scope, you transmit only the data.

Who is concerned?

You fall under e-reporting if you make sales to individuals (B2C) or cross-border operations. In short: if you don't invoice only French businesses, e-reporting likely concerns you.

Timeline

Same timeline as e-invoicing: from 1 September 2026, generalised in 2027 for micro-businesses.

What Robi does — and doesn't

Robi AI generates your invoices in the compliant Factur-X format. The transmission of invoices and e-reporting data is the job of an approved platform (PDP). Robi prepares the right document; the PDP delivers it. Be wary of tools promising to be « all-in-one compliant » without clarifying this.

Conclusion

If you invoice individuals or foreign clients, e-reporting concerns you — on the same schedule as e-invoicing. Prepare your documents now.