VAT E-reporting 2026: The Complete Guide for E-commerce Sellers

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Introduction

From September 1, 2026, every sale you make will need to be transmitted to the tax authorities. This is no longer science fiction—it's the reality facing all French e-commerce sellers. This major VAT e-reporting reform will fundamentally transform how you manage your accounting and declarations. Are you ready?

What is VAT E-reporting?

E-reporting is the obligation to transmit transaction and payment data to the tax authorities for all operations that are not subject to structured electronic invoicing. Specifically, this primarily concerns:

• Your B2C sales: all sales to individuals who, by definition, do not receive electronic invoices
• Your international sales: exports, intra-community deliveries
• Transactions with non-taxable persons: associations, individuals, entities not subject to VAT

This obligation is part of the broader electronic invoicing reform, which has two components: e-invoicing (electronic invoicing between professionals) and e-reporting (transmission of data from other transactions).

The Tax Authority's Objectives

The DGFiP pursues several objectives with this reform:

• Combat VAT fraud estimated between 20 and 26 billion euros per year according to INSEE
• Pre-fill VAT declarations to eventually simplify your reporting obligations
• Obtain real-time visibility into French economic activity

Implementation Timeline

The final timeline was set by the 2024 Finance Act, after several postponements. Here are the key dates:

Who is Affected?

The short answer: all VAT-registered entities established in France, including those under the VAT exemption threshold.

Company Classification

Your obligation date depends on your company size:

• Large company: more than 5,000 employees OR revenue > €1.5B AND balance sheet > €2B
• Mid-cap (ETI): 250 to 4,999 employees OR revenue between €50M and €1.5B
• SME: 10 to 249 employees OR revenue between €2M and €50M
• Micro-enterprise/VSB: fewer than 10 employees AND revenue < €2M

Special Case for E-commerce Sellers

As an e-commerce seller, you are particularly affected by e-reporting because a large part of your sales are B2C. Whether you sell on your own site, on marketplaces, or both, you will need to transmit data for all your transactions with individuals.

Data to Transmit

E-reporting requires regular transmission of detailed data about your transactions.

Transaction Data

• Issuer identification (SIREN, VAT number)
• Transaction date
• Amount before and including tax
• Applicable VAT rate
• VAT amount
• Operation category (sale of goods, service provision)

Payment Data

• Collection date
• Amount collected
• Payment method used

Transmission Frequency

Your transmission frequency depends on your VAT regime:

How to Prepare

Preparing for e-reporting requires a methodical approach. Here are the essential steps:

Step 1: Assess Your Current Situation

Start by auditing your current situation:

• Identify all your sales channels (e-commerce site, marketplaces, physical sales)
• Classify your customers (B2B France, B2C, export, intra-community)
• Evaluate the quality of your current data (VAT rates, customer information)
• List your existing tools (invoicing software, CMS, ERP)

Step 2: Choose Your Approved Platform

You must go through an Approved Platform (PA) to transmit your data. These platforms are registered by the tax authorities and listed on impots.gouv.fr.

Selection Criteria:

• Compatibility with your existing tools
• Automation features
• Support and guidance offered
• Pricing suited to your volume

Step 3: Adapt Your Processes

Your internal processes must evolve to ensure compliance:

• Implement systematic customer data collection
• Automate B2B/B2C classification
• Correctly configure your VAT rates by product type
• Plan regular consistency checks

Penalties for Non-Compliance

The 2024 Finance Act has established a penalty regime to encourage compliance:

Conclusion

VAT e-reporting 2026 is no longer a distant prospect. Companies that prepare now will have a considerable advantage: time to test, adjust, and master their new processes before the deadline.

Do not underestimate the complexity of this transition. For an e-commerce seller with multiple sales channels and customer types, compliance requires real expertise. This is precisely why NomadVAT was designed: to automate data collection, classify your transactions, and generate compliant e-reporting files.