French e-reporting for B2C and cross-border sales
Register a French company for e-reporting, submit its daily B2C totals and cross-border invoices, and follow each report until the tax administration has filed it.
French companies must report the operations that never travel as an e-invoice: sales to private individuals and invoices to businesses outside France. Recommand now files these reports with the French tax administration on the company's behalf.
What changed
- Registration endpoint: A company is registered for e-reporting once, with its VAT regime and when its VAT becomes due, through
PUT /:companyId/reporting/fr/declarant. The dashboard offers the same registration on the company page. - B2C reports: Daily totals of sales to private individuals, one report per day, category and currency, through
POST /:companyId/reporting/fr/b2c. Companies whose VAT becomes due on payment also report the payments they receive. - Cross-border reports: Every invoice or credit note to a business outside France, and the payments received on it, through
POST /:companyId/reporting/fr/b2bi. Buyers in the European Union are identified by their VAT number, buyers elsewhere by their country and name. - Status until filed: A report is accepted first and filed later, at the end of its reporting period. The
reportingblock on every report in the documents API shows where it stands, fromacceptedtofiledorrejected, and adocument.reporting_status_changedwebhook event fires on every change. - Lifecycle statuses and your quota: French transmission statuses (
200to203,213,501) no longer count towards your document quota, in either direction. Processing statuses such as approved, refused or collected count as one document each, like any business document. - Safe retries, explicit corrections: Retrying a report with the same
referencereturns the report filed the first time. Corrections and cancellations carry a new reference and anaction, and act on the day or document they name.
Why this matters
E-reporting is mandatory for French companies from the same dates as e-invoicing. The reports are aggregates and identifiers, not invoices, so there is no XML to build: you send the figures and Recommand handles the regulatory filing and its follow-up.
What you need to do
Register each French company that sells to consumers or abroad, then submit its reports as the sales happen rather than at the end of the month. Playground and test-network teams can exercise the full flow; their reports are recorded but never filed. The e-reporting section of the French getting started guides walks through registration, the two report types, corrections and the status lifecycle; the endpoint details are in the Reporting section of the API reference.