Are you ready for e-reporting 2027 ?
E-reporting 2027: from 1 September 2027, French SMEs, very small businesses and micro-entrepreneurs will have to send the tax authorities data on their sales to consumers, their international transactions and their payments received, through an approved platform. Check where you stand in 2 minutes and see how Dirigeoo automates e-reporting 2027 for you.
The e-reporting 2027 timeline
E-invoicing and e-reporting come into force at the same time, depending on the size of your business. Receiving e-invoices has been mandatory for everyone since September 2026, and large companies already send their data. For SMEs, very small businesses and freelancers, e-reporting 2027 is the next big step: there are still a few months left to get organised calmly.
Receiving for all
Large and mid-sized companies
SMEs, small businesses and micro-entrepreneurs
E-reporting 2027: what exactly is it ?
E-invoicing covers sales between businesses established in France. E-reporting completes the system: it covers every transaction that does not go through a domestic B2B electronic invoice. The tax authorities’ goal is a complete, near real-time view of all activity subject to VAT.
Sales to consumers (B2C)
International transactions
Payments for services
Transaction or payment: two types of data
E-reporting relies on two separate flows. Transaction data describes what you sold: net amount, VAT broken down by rate, date or period of the transaction and category (supply of goods or services). For sales to consumers, it is sent as daily or periodic totals, without identifying your customers. Payment data shows when and how much you collected for your services, because in France VAT on services becomes due when payment is received.
Why France is introducing e-reporting 2027
The aim is threefold: fight VAT fraud, simplify your returns through gradual pre-filling, and track economic activity in real time. Over time, the data sent through e-invoicing and e-reporting will feed directly into your VAT return. For an SME, it is also a chance to make management more reliable: clean, centralised and up-to-date sales data is the foundation of good cash-flow management.
E-reporting 2027: how often to report ?
How often you report depends on your VAT regime. The more demanding the regime, the more frequent the submissions: a business on the monthly standard regime, for example, will send its transaction data three times a month. Businesses on the simplified regime report monthly, and micro-entrepreneurs under the VAT franchise every two months. That is a lot of deadlines to keep track of, and a strong case for automation.
| VAT regime | Transaction data | Payment data |
|---|---|---|
| Standard regime, monthly | Every 10 days, i.e. 3 submissions a month (by the 20th, the 30th and the 10th of the following month) | Monthly, by the 10th of the following month |
| Standard regime, quarterly* | Monthly, by the 10th of the following month | Monthly, by the 10th of the following month |
| Simplified regime (RSI) | Monthly, between the 25th and 30th of the following month | Monthly, between the 25th and 30th of the following month |
| VAT franchise scheme | Every two months, between the 25th and 30th of the month after the period | Every two months, between the 25th and 30th of the month after the period |
* Option reserved for businesses owing less than €4,000 of VAT per year. Source: impots.gouv.fr.
How to never miss an e-reporting 2027 deadline
With three submissions a month on the standard regime, a business can have more than thirty e-reporting submissions a year, on top of its VAT returns. Three habits help you stay in control.
Centralise your sales. Till, online shop, quotes and invoices: every source of revenue must feed the same tool, otherwise the totals you send will be incomplete.
Reconcile your payments. Payment data depends on your bank statements. Regular, ideally automatic, reconciliation prevents omissions and duplicates.
Schedule your submissions. Rather than watching a calendar, let your software prepare and send the data on the right date, with an alert if something looks wrong. That is exactly what Dirigeoo does.
E-reporting 2027: test your readiness
Six questions, two minutes to measure how ready your SME is for e-reporting. Answer honestly: the result shows the priorities to tackle before 1 September 2027 and where support can save you time.
Have you chosen the approved platform that will send your invoices and data?
Do you know which of your transactions fall under e-reporting (B2C, international, payments)?
Do you know your VAT regime and the reporting frequency it requires?
Are your B2C sales (till, online shop, services) centralised in a single tool?
Do you automatically track the date and amount of every customer payment?
Is your customer file up to date (SIREN, addresses, business or consumer status)?
Penalties for non-compliance
Failing to comply with e-reporting 2027 exposes you to fines, but also to a less visible risk: missing or incorrect data makes VAT pre-filling harder and can trigger requests for explanations. The amounts are set by articles 1788 D and 1737 of the French General Tax Code, as amended by the 2026 Finance Act: check your situation with your accountant or on impots.gouv.fr.
The good news: these penalties mainly target repeated failures. A business that has chosen its approved platform, cleaned up its data and automated its submissions has no reason to worry. The real cost of poor preparation for e-reporting 2027 lies elsewhere: time lost re-keying data, last-minute corrections, endless back-and-forth with your accountant and the risk of VAT errors. Planning ahead turns a regulatory constraint into time saved and better visibility on your business.
E-reporting not submitted
Invoice not issued electronically
No approved platform
E-reporting on autopilot
Dirigeoo is connected to an approved platform. Your invoices, your sales to consumers and your payments are already in your dashboard: we prepare and send your e-reporting data for you, at the pace required by your VAT regime. You stay in control of every submission and your accountant can access it at any time.
- Automatic e-reporting 2027 preparation: every transaction is classified as French B2B, B2C or international.
- B2C sales aggregated by VAT rate and period, with no re-keying.
- Payment data generated as soon as a payment is reconciled.
- Submission calendar matched to your VAT regime, with alerts.
- Submission history shared with your accountant.
5 steps to be ready before September 2027
Getting e-reporting 2027 right does not require a major project, just a little method. Here is the roadmap we recommend to SME and small business owners.
1. Map your flows. List your customer types (businesses, consumers, foreign customers) and your sales channels (shop, e-commerce site, quotes and invoices) to know what falls under e-invoicing and what falls under e-reporting.
2. Choose your approved platform. It is the platform that will send your data to the tax authorities. With Dirigeoo, activation takes a few clicks from your account, with no paper mandate and no development.
3. Clean up your data. Update your customers’ SIREN numbers, addresses and status, and check your VAT rates and product labels. One wrong piece of data means a rejected invoice or an incomplete submission.
4. Involve your team and your accountant. Everyone who invoices, collects payments or runs the till needs to know the new rules. Your accountant will help you confirm your VAT regime and reporting frequency.
5. Start testing now. Use the months ahead to fine-tune your processes rather than discovering everything in September 2027. To go further, read our complete e-invoicing 2026-2027 guide or our e-invoicing page.
Is your business affected by e-reporting 2027 ?
In the vast majority of cases, the answer is yes. The obligation applies to every VAT-registered business established in France, whatever its legal form or size. Only the timeline differs.
SMEs and small businesses
If you sell to consumers (retail, restaurants, crafts, personal services, e-commerce), if you work with foreign customers or suppliers, or if you invoice services, you will have e-reporting data to send from 1 September 2027.
Micro-entrepreneurs and freelancers
The VAT franchise scheme does not exempt you from e-reporting. You will send your data every two months, often in small volumes: this is exactly the profile where a simple, automated tool makes the difference.
Special cases
Some VAT-exempt transactions (medical, education or financial services, for example) and non-VAT-registered organisations such as some associations follow specific rules. If in doubt, have your situation confirmed by your accountant or check the official documentation on impots.gouv.fr.
Three real-life e-reporting 2027 examples
A bakery on the simplified regime. It sells almost exclusively to consumers. Each month, it will send its total net sales and the VAT collected by rate (5.5% for bread, 10% or 20% for other products). No need to detail every receipt: till data is enough, as long as it is reliable and centralised.
A freelance consultant under the VAT franchise. They invoice French companies, but also a Belgian client. Invoices to French clients go through e-invoicing; the assignment for the Belgian client falls under e-reporting. Every two months, they will also send payment data, since they provide services.
An online retailer on the standard regime. It sells online to consumers in France and other European countries. Its transaction data will be sent three times a month. Without a tool connected to its online shop, SME e-reporting quickly becomes a full-time job; with an automated solution, it runs in the background.
In each case, the key to e-reporting 2027 is the same: clean sales data, linked to the right VAT rate and customer category, sent without re-keying.
E-reporting, included in every plan
E-reporting 2027 and e-invoicing are included in every Dirigeoo plan, including the Free plan: no extra module to pay for to stay compliant. Compare our plans and choose the one that fits your business. See full details on our pricing page.
Free
Core features to get started-
1 user
-
2 hours saved / month
-
Invoicing & basic KPIs
Pro
Full management and advanced dashboards-
3 users | 6h usage
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Automatic payments & reminders
-
KPIs & budget tracking
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Email & chat support
Business
Collaboration and multi-project management-
Unlimited users | 12h usage
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Collaborative workflows
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Automatic VAT returns
-
Dedicated advisor
VIP
Expert management and support-
Unlimited usage
-
Annual accounts & tax return
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Full tax support
-
Everything in Business
E-reporting 2027: your questions
What is the difference between e-invoicing and e-reporting?
E-invoicing covers invoices exchanged between VAT-registered businesses established in France: the invoice itself travels as structured data. E-reporting covers other transactions (sales to consumers, international, payments received): you send summary data to the tax authorities.
When does e-reporting 2027 start for SMEs?
On 1 September 2027, at the same time as the obligation to issue electronic invoices. It applies to SMEs, very small businesses and micro-entrepreneurs. Large and mid-sized companies have been subject to it since 1 September 2026.
Do I need software for e-reporting 2027?
Data must be sent through an approved platform. In practice, software connected to that platform, such as Dirigeoo, avoids re-keying: it classifies your transactions, calculates totals and automatically follows your reporting frequency.
Are micro-entrepreneurs affected?
Yes. E-reporting 2027 also applies to businesses under the VAT franchise scheme from 1 September 2027, with a submission every two months. If you sell to consumers, you are directly affected.
Do I have to report every till receipt?
No. For B2C sales, e-reporting 2027 relies on aggregated data: net total and VAT amount by rate and by period. Dirigeoo calculates these totals automatically from your sales.
What is payment data?
For services, VAT becomes due when payment is received. The tax authorities therefore need the date and amount of payments received: through the “paid” status of the invoice for your French business customers, and through e-reporting for the others.
Does e-reporting cost extra with Dirigeoo?
No. E-reporting 2027 is included in every Dirigeoo plan, including the Free plan, just like e-invoicing. See details on our pricing page.
What if I already work with an accountant?
That is a plus. Your data and submission history remain accessible and exportable at any time. Need more help? Discover our accounting support.
What does an e-reporting 2027 submission contain?
For transaction data: your identifier (SIREN), the period, the transaction category (goods or services), the total net amount and the VAT amount broken down by rate. For payment data: the date and amount of payments received, broken down by VAT rate. The exact format is set by the tax authorities and handled by your approved platform.
Can I start e-reporting before September 2027?
Yes, and it is recommended. By activating your approved platform now and centralising your sales in Dirigeoo, you fine-tune your processes, fix your customer data and reach 1 September 2027 stress-free.