Yes. The French reform has two halves, and they cover different transactions.
E-invoicing covers invoices between businesses established in France. Those invoices travel as electronic invoices, and the invoice itself is what the tax administration sees.
E-reporting covers everything else you sell:
- sales to private individuals, which are reported as daily totals per category and currency rather than invoice by invoice
- invoices to businesses abroad, which are reported per invoice
So a French company that sells to consumers, or that invoices customers outside France, still has an obligation even though no French e-invoice is involved. That obligation is the report.
Recommand files these reports for you. You submit the sales and the payments through the API, and Recommand assembles them into the periodic filings the tax administration expects and follows each report until it is filed.
For registration, the two report types, corrections and the status lifecycle, see the e-reporting section of the French getting started guide.