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E-Reporting for Foreign Operators

Navigate France's e-reporting obligations for foreign operators

Foreign operators selling in France face e-reporting obligations when they perform local B2C sales or are liable for French VAT on B2B sales to clients not VAT-registered in France.

What we handle

Full e-reporting compliance assessment for foreign operators in France
Transaction data reporting setup and configuration with French tax authorities
Determining your e-reporting obligations based on your sales activity in France
Filing and transmission of e-reporting data on your behalf
Ongoing compliance monitoring as e-reporting regulations evolve

Who is liable for e-reporting?

B2C sales in France: Foreign operators performing local sales in France to B2C clients are required to e-report those transactions.
B2B sales to non-registered clients: Foreign operators liable for French VAT on local sales to B2B foreign clients who are not VAT-registered in France.
Note: This is a specific obligation for foreign operators conducting taxable transactions in France — separate from domestic B2B reporting requirements.

Compliance deadlines

2026: ETI (mid-tier) and large companies must be e-reporting compliant.
2027: SMEs and smaller companies must be e-reporting compliant.
Penalties: Non-compliance carries fines of €15 per transaction (capped at €15,000 per year).
Act now: Preparation and system setup takes several months — don't wait until the deadline.

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Free Checklist

10-Point French VAT Compliance Checklist for Non-EU Companies

Registration, fiscal rep, OSS, e-reporting deadlines — all in one printable guide.

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E-Reporting for Foreign Operators

What we handle

Who is liable for e-reporting?

Compliance deadlines

10-Point French VAT Compliance Checklist for Non-EU Companies

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