E-Invoicing and E-Reporting - An Overview
From 1 September 2026, VAT-registered businesses in France must send eligible invoices electronically and report certain sales data to the French tax authority, DGFiP. Zoho Inventory supports e-invoicing for invoices and credit notes, and e-reporting for invoices, credit notes, and payments received.
What Is E-Invoicing
E-invoicing is the electronic exchange of eligible invoices and credit notes through France’s e-invoicing portal. In Zoho Inventory, it is used mainly for eligible B2B sales in France, and transactions are routed through B2Brouter, an approved platform.
To learn how to set up e-invoicing, add customer details, and push transactions, refer to E-Invoicing.
What Is E-Reporting
E-reporting is the submission of sales data to DGFiP for transactions that do not go through e-invoicing. In Zoho Inventory, it is used mainly for B2C and international sales, and only the required reporting data is sent to the tax authority.
To learn how to report transactions and payments received, refer to E-Reporting.
When To Use E-Invoicing or E-Reporting
For sales transactions, Zoho Inventory determines whether to use e-invoicing or e-reporting based on the customer type.
| Customer Type | Method Used |
|---|---|
| VAT-registered business customer in France whose electronic address is available through an approved platform | E-Invoicing |
| Individual or B2C customer in France | E-Reporting |
| Individual customer outside France | E-Reporting |
| Business customer in another EU country | E-Reporting |
| Business customer outside the EU | E-Reporting |
If a sales transaction goes through e-invoicing, the approved platform also sends the required sales data to DGFiP. You do not need to report that sales transaction separately.
Related
- E-Invoicing: Set up e-invoicing, add customer details, push transactions, and track statuses.
- E-Reporting: Report sales transactions and payments received.
- Factur-X Format: Export invoices for B2G invoicing through Chorus Pro.