VAT E-reporting 2026: The Complete Guide for E-commerce Sellers
From September 1, 2026, data on certain transactions must be transmitted periodically to the tax authorities through an approved platform. Here is how to prepare.
Introduction
From September 1, 2026, data on certain of your transactions will need to be transmitted periodically to the tax authorities, through an approved platform. Transmission is not continuous: it follows a regulatory calendar that depends on your VAT regime. This VAT e-reporting reform will change how you manage your accounting and declarations. Are you ready?
Penalties provided for
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
Taxable persons not established in France
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 finer and more frequent 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:
| Date | Obligation | Companies Affected |
|---|---|---|
| September 1, 2026 | Receiving electronic invoices | All companies |
| September 1, 2026 | Issuing + E-reporting | Large companies and mid-caps |
| September 1, 2027 | Issuing + E-reporting | SMEs, VSBs and micro-enterprises |
Important
Large companies and mid-caps
Obligation to receive, issue and e-report for large companies and mid-caps
SMEs, VSBs and micro-enterprises
Issuing and e-reporting obligation for all other companies
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:
| VAT Regime | Transmission Frequency |
|---|---|
| Monthly standard regime | Monthly |
| Simplified regime | Quarterly |
| VAT exemption | Semi-annual |
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 penalty regime was raised by the 2026 Finance Act (French Tax Code, art. 1737 III and 1788 D):
| Violation | Penalty |
|---|---|
| No approved platform by 09/01/2026 | €500 then €1,000 every 3 months |
| Non-issuance of electronic invoice | €50 per invoice (capped at €15,000/year) |
| E-reporting failure | €500 per missing transmission (capped at €15,000/year) |
| Erroneous or incomplete data | Penalties proportional to amounts involved |
Beyond Financial Penalties
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.