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E-Reporting in XML for France (French legislation)

Introduction

The e-reporting XML function enables you to generate an XML file that complies with French e-Reporting requirements for transactions that are not subject to mandatory e-Invoicing.

The XML file is generated based on the selected reporting period and filtering criteria. It contains transaction and payment information required for submission to the French tax authorities.

Only the following transaction categories are included:

  • Foreign B2B (Business-to-Business)
  • B2C (Business-to-Consumer)

The generated file contains:

  • A report header (Flux 10)
  • Transaction reports
    • Foreign B2B transactions (Flux 10.1)
    • B2C transaction summaries (Flux 10.3)
  • Payment reports
    • Foreign B2B payments (Flux 10.2)
    • B2C payment summaries (Flux 10.4)

Report header (Flux 10)

Each e-Reporting XML file contains a single header section that identifies the reporting company and the reporting period.

The header includes information such as:

  • Transmission ID
  • Report name
  • Generation date and time
  • Sender and issuer identification details
  • Company contact information

Transmission ID

The system generates a unique transmission ID for each XML file.

Format

<ReturnPeriod>_<Version>_<TodayDate(YYMMDD)>_<CurrentTime(HH:mm:ss)>

Example

F1_T260720_260731_V01_260824_15:43:12 (1st Submission)

F1_T260720_260731_V02_260825_09:15:30 (Correction #1)

F1_T260720_260731_V03_260826_14:20:45 (Correction #2)

The version number increases when a previously submitted report is corrected and regenerated.

Report name

The report name identifies the report type, customer category, version, and reporting period.

Format

<Report Type> Report for <Customer Type> - Version <NN> (<Start Date> to <End Date>)

Example

Transaction Report for B2B - Version 01 (20-07-2026 to 31-07-2026) > Transaction Report for B2B - V01 (20-07-2026 to 31-07-2026)

Transaction Report for B2B - Version 02 (20-07-2026 to 31-07-2026) > Transaction Report for B2B - V02 (20-07-2026 to 31-07-2026)

Transaction Report for B2B - Version 03 (20-07-2026 to 31-07-2026) > Transaction Report for B2B - V03 (20-07-2026 to 31-07-2026)

Transmission type

The transmission type indicates whether the file is being submitted for the first time or is replacing a previous submission. The following values are supported:

  • IN – Initial submission
  • RE – Resubmission or correction

Sender and issuer information

The sender and issuer sections are populated using company master data, including:

  • Company SIREN/SIRET number
  • Company name
  • Company email address
  • Identification scheme codes
  • Role codes required by the Public Invoicing Portal (PPF)

Transaction reports

The transaction section contains invoice-related information that must be reported under the French E-Reporting regulations.

A separate transaction record is generated for each eligible:

  • Sales invoice
  • Credit note
  • Debit note

Foreign B2B transactions (Flux 10.1)

The Foreign B2B section reports invoice-level transactions for foreign business customers.

A separate invoice node is created for each qualifying invoice, credit note, or debit note within the selected reporting period.

Only transactions involving foreign business customers are included.

Report period

The report period is determined and recorded by the start or end dates selected during XML generation.

Invoice information

Each invoice detail includes the following:

  • Invoice number
  • Invoice date
  • Invoice type
  • Currency
  • Due date

The supported invoice types are:

  • 380 – Sales invoice
  • 381 – Credit note

For VAT cash basis transactions, the due date type code is set to “72”.

Invoice notes

The invoice note contains additional information associated with the transaction.

The system retrieves note information using the following priority order:

  • Invoice description
  • Delivery note number
  • Our reference

The supported note types are:

  • EQ – Delivery note
  • AAI – Invoice description or Our ref

Business process information

The business process section identifies the nature of the transaction and includes the following:

  • Transaction category code
  • Transaction category description

Referenced documents

For credit notes, the XML references the original invoice by including the following:

  • Original invoice number
  • Original invoice date

Seller information

Seller information represents the reporting company and includes the following:

  • Company registration number (SIREN/SIRET)
  • VAT registration number
  • Country code

Buyer information

Buyer information represents the foreign customer and includes the following:

  • Customer registration number
  • VAT registration number
  • Country code

Allowances and charges

Discounts and additional charges are reported using the AllowanceCharge element.

The system sets the charge indicator as follows:

  • True – Additional charge
  • False – Discount or allowance

The XML also includes the following:

  • Charge or discount amount
  • VAT code
  • VAT percentage

Invoice totals

Invoice totals provide a summary of financial amounts, including:

  • Amount excluding VAT
  • VAT amount

VAT amounts are reported in EUR.

Tax summary

The tax summary provides a breakdown by VAT type and rate.

Supported VAT category codes include the following:

  • S – Standard VAT
  • Z – Zero-rated VAT
  • E – VAT exempt
  • AE – Reverse charge
  • K – Intra-community supply
  • G – Export outside EU
  • O – Outside scope
  • L – Canary Islands
  • M – Ceuta and Melilla

Additional information includes the following:

  • Taxable amount
  • Tax amount
  • VAT percentage
  • VAT exemption reason
  • VAT exemption reason code

Invoice lines

Each invoice line contains product or service information.

The XML reports the following:

  • Item description
  • Quantity
  • Unit price
  • Unit of measure

The following fixed values are used:

  • Item reference code
  • Unit code

B2C transaction summary (Flux 10.3)

The B2C transaction section reports summarised transaction information for consumer sales.

Unlike Foreign B2B reporting, transactions are not reported individually. Instead, the system groups transactions by:

  • Transaction date
  • Category code
  • VAT rate

A separate Transactions node is created for each unique combination.

Report period

The XML includes the following:

  • Reporting period start date
  • Reporting period end date

Transaction summary information

Each summary record contains the following:

  • Transaction date
  • Reporting currency
  • Category code
  • Total amount excluding VAT
  • Total VAT amount
  • Number of transactions included

Supported category codes are:

  • TLB1
  • TPS1

Tax summary

For each VAT rate, the XML reports the following:

  • VAT percentage
  • Total taxable amount
  • Total VAT amount

Payment reports

The payment section contains payment information associated with reported transactions.

Payment records are generated only for invoices that were fully or partially paid during the selected reporting period.

Foreign B2B payments (Flux 10.2)

The Foreign B2B payment section reports payments received for previously reported foreign B2B invoices.

A payment record is generated for each qualifying payment.

Report period

The XML includes the following:

  • Reporting period start date
  • Reporting period end date

Invoice information

The report identifies the related invoice using the following:

  • Invoice number
  • Invoice date

Payment information

For each payment, the XML includes the payment date. The payment date is derived from the statement date.

Tax summary

The payment tax summary reports the following:

  • VAT rate
  • Payment currency
  • Payment amount subject to VAT

B2C payment summary (Flux 10.4)

The B2C payment section reports summarised payment information for consumer transactions.

Unlike Foreign B2B payment reporting, payment details are aggregated rather than reported at invoice level.

Payment information is summarised by:

  • Payment date
  • VAT rate

Report period

The XML includes the following:

  • Reporting period start date
  • Reporting period end date

Payment summary information

Each summary record contains the following:

  • Payment date
  • VAT rate
  • Payment currency
  • Payment amount subject to VAT

This information provides a consolidated view of consumer payments received during the selected reporting period.

Related documents

  • E-Invoicing and E-Reporting in France
  • Introduction to French e-Invoicing (French legislation)
  • Viewing outgoing e-Invoices report (French legislation)

     
 Main Category: Attachments & notes  Document Type: Online help main
 Category:  Security  level: All - 0
 Sub category:  Document ID: 33.315.074
 Assortment: Exact Globe+  Date: 13-10-2026
 Release:  Attachment:
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