Models
French cross-border invoice report
Reports one invoice or credit note issued to a business established outside France. These operations are not exchanged over the French e-invoicing network, so they are reported to the French tax administration instead. The reporting company must carry its own French VAT number as well as its SIREN; cross-border reports identify the seller by both.
Properties
| Name | Type | Required | Description |
|---|---|---|---|
reference | string | Yes | Your unique reference for this submission, at most 128 characters. It is the idempotency key: retrying the exact same request with the same reference files nothing again and returns the report filed the first time, with duplicate: true. Every new submission, corrections and cancellations included, needs its own reference. Example: "EREPORT-INV-2026-000431" |
action | submit | correct | cancel | No | Use submit for a new report, correct to replace a report you filed earlier for the same period or document, or cancel to cancel it. Corrections and cancellations are matched on the data that identifies the report (for example the day and category of a daily total, or the document number of an invoice), and always need a new reference. Defaults to submit. Default: submit. Example: "submit". Values: submit, correct, cancel |
type | string | Yes | Choose invoice to report a single cross-border invoice or credit note issued to a business. Value: invoice |
documentNumber | string | Yes | The number of the invoice or credit note being reported. A payment report refers back to it, and a correction or cancellation is matched on it. Example: "INV-2026-000431" |
documentType | invoice | creditNote | No | Whether the reported document is an invoice or a credit note. Defaults to invoice. Default: invoice. Example: "invoice". Values: invoice, creditNote |
issueDate | string (date) | Yes | Date on which the document was issued. Example: "2026-01-15". Format: date |
dueDate | string | null | No | Date on which the amount is due, when the document names one. Example: "2026-02-14". Format: date |
currency | string (enum) | No | Three-letter currency code of the reported amounts. EUR is used when this field is omitted. Default: EUR. Example: "EUR". Values: XUA, AFN, DZD, ARS, AMD, AWG, AUD, AZN, BSD, BHD, THB, PAB, BBD, BYN, BZD, BMD, VES, VED, BOB, XBA, XBB, XBD, XBC, BRL, BND, BGN, BIF, CVE, CAD, KYD, XOF, XAF, XPF, CLP, XTS, COP, KMF, CDF, BAM, NIO, CRC, CUP, CZK, GMD, DKK, MKD, DJF, STN, DOP, VND, XCD, EGP, SVC, ETB, EUR, FKP, FJD, HUF, GHS, GIP, XAU, HTG, PYG, GNF, GYD, HKD, UAH, ISK, INR, IRR, IQD, JMD, JOD, KES, PGK, KWD, AOA, MMK, LAK, GEL, LBP, ALL, HNL, LRD, LYD, SZL, LSL, MGA, MWK, MYR, MUR, MXN, MXV, MDL, MAD, MZN, BOV, NGN, ERN, NAD, NPR, ANG, ILS, TWD, NZD, BTN, KPW, NOK, MRU, TOP, PKR, XPD, MOP, UYU, PHP, XPT, GBP, BWP, QAR, GTQ, ZAR, OMR, KHR, RON, MVR, IDR, RUB, RWF, SHP, SAR, XDR, RSD, SCR, SLE, XAG, SGD, PEN, SBD, KGS, SOS, TJS, SSP, LKR, XSU, SDG, SRD, SEK, CHF, SYP, BDT, WST, TZS, KZT, XXX, TTD, MNT, TND, TRY, TMT, AED, UGX, CLF, COU, UYW, UYI, USD, USN, UZS, VUV, CHE, CHW, KRW, YER, JPY, CNY, ZMW, ZWG, PLN |
buyer | object | Yes | The foreign business the reported operation was invoiced to |
taxExclusiveAmount | string | Yes | Total amount of the document excluding VAT. Example: "10000.00" |
taxAmount | string | Yes | Total VAT amount of the document. Example: "0.00" |
vatBreakdown | object[] | Yes | Breakdown of the document total by VAT rate. Include one entry for every VAT rate used. Min items: 1 |
buyer properties
| Name | Type | Required | Description |
|---|---|---|---|
name | string | Yes | The buyer's legal name. Example: "Rossi Forniture S.r.l." |
country | string | Yes | The country the buyer is established in, in ISO 3166-1:Alpha2 format. Must not be FR: invoices to French buyers are exchanged over the e-invoicing network instead of being reported. Example: "IT" |
vatNumber | string | null | No | The buyer's intra-community VAT number. Required for buyers established in the European Union; it is how the tax administration identifies them. Leave it off for buyers outside the European Union, who are identified by their country and name instead. Example: "IT00987654321" |
enterpriseNumber | string | null | No | The buyer's company registration number. Used for buyers in Nouvelle-Calédonie (RIDET) and Polynésie française (TAHITI); optional elsewhere. Example: "0123456" |
enterpriseNumberScheme | string (enum) | No | The scheme the buyer's company registration number belongs to. Schemes can be found here. Example: "0223". Values: 0002, 0003, 0004, 0005, 0006, 0007, 0008, 0009, 0010, 0011, 0012, 0013, 0014, 0015, 0016, 0017, 0018, 0019, 0020, 0021, 0022, 0023, 0024, 0025, 0026, 0027, 0028, 0029, 0030, 0031, 0032, 0033, 0034, 0035, 0036, 0037, 0038, 0039, 0040, 0041, 0042, 0043, 0044, 0045, 0046, 0047, 0048, 0049, 0050, 0051, 0052, 0053, 0054, 0055, 0056, 0057, 0058, 0059, 0060, 0061, 0062, 0063, 0064, 0065, 0066, 0067, 0068, 0069, 0070, 0071, 0072, 0073, 0074, 0075, 0076, 0077, 0078, 0079, 0080, 0081, 0082, 0083, 0084, 0085, 0086, 0087, 0088, 0089, 0090, 0091, 0093, 0094, 0095, 0096, 0097, 0098, 0099, 0100, 0101, 0102, 0104, 0105, 0106, 0107, 0108, 0109, 0110, 0111, 0112, 0113, 0114, 0115, 0116, 0117, 0118, 0119, 0120, 0121, 0122, 0123, 0124, 0125, 0126, 0127, 0128, 0129, 0130, 0131, 0132, 0133, 0134, 0135, 0136, 0137, 0138, 0139, 0140, 0141, 0142, 0143, 0144, 0145, 0146, 0147, 0148, 0149, 0150, 0151, 0152, 0153, 0154, 0155, 0156, 0157, 0158, 0159, 0160, 0161, 0162, 0163, 0164, 0165, 0166, 0167, 0168, 0169, 0170, 0171, 0172, 0173, 0174, 0175, 0176, 0177, 0178, 0179, 0180, 0183, 0184, 0185, 0186, 0187, 0188, 0189, 0190, 0191, 0192, 0193, 0194, 0195, 0196, 0197, 0198, 0199, 0200, 0201, 0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210, 0211, 0212, 0213, 0214, 0215, 0216, 0217, 0218, 0219, 0220, 0221, 0222, 0223, 0224, 0225, 0226, 0227, 0228, 0229, 0230, 0231, 0232, 0233, 0234, 0235, 0236, 0237, 0238, 0239, 0240, null |
vatBreakdown properties
| Name | Type | Required | Description |
|---|---|---|---|
percentage | string | Yes | VAT rate applied to this part of the invoice. Example: "0.00" |
taxableAmount | string | Yes | Amount excluding VAT taxed at this rate. Example: "10000.00" |
taxAmount | string | Yes | VAT amount for this rate. Example: "0.00" |
category | AE | E | S | Z | G | O | K | L | M | B | Yes | VAT category code for this rate. Cross-border operations are typically exempt or reverse charged rather than taxed. Example: "K". Values: AE, E, S, Z, G, O, K, L, M, B |
exemptionReason | string | null | No | Why no VAT is charged. Required, together with or instead of exemptionReasonCode, whenever the VAT category is an exempt one. Example: "Intra-Community supply" |
exemptionReasonCode | string | null | No | The exemption reason code, from the CEF VATEX code list found here. Example: "VATEX-EU-IC" |