eReporting for France

E-reporting is the digital transmission of transactional and payment data to tax authorities for transactions not captured by mandatory e-invoicing flows – typically B2C sales and cross-border transactions. It's part of a broader European push to modernize VAT administration, driven primarily by the EU's VAT in the Digital Age (ViDA) reform.

France is among the frontrunners. From September 1, 2026, all companies VAT-registered in France must begin submitting e-reporting data – larger businesses first, and smaller ones following on September 1, 2027. The mandate also introduces mandatory e-invoicing for businesses established in France. All invoice exchange and reporting must flow through certified private platforms (Plateformes Agréées, PA), which connect to the public portal (Portail Public de Facturation, PPF) in a so-called Y-model architecture. In this architecture, the PPF serves as the central directory and data concentrator.

Continia's eReporting feature lets you produce and submit periodic e-reporting declarations to tax authorities directly from Business Central, covering both the transaction and payment flows required under the French mandate. Data is transmitted via the Continia Delivery Network (CDN) to an accredited Plateforme Agréée, which handles validation and onward submission to the PPF. France is the first country profile supported, with the same engine designed for reuse as e-reporting mandates expand to other European markets.

How eReporting works

Every eReport follows a controlled four-step pipeline, as outlined in the table below. Nothing is submitted to the tax authorities without your explicit approval.

Setup and configuration

The eReporting feature is configured from two main setup pages:

• The eReporting Setup page covers general settings: sender profiles, number series, VAT regime configuration (including whether VAT on debits applies), and submission automations. The automations section lets you schedule the capture, processing, and dispatch steps as job queues, so the pipeline runs with minimal manual intervention. You can also configure data retention here – legislation requires eReports to be kept for six years, and the retention settings let you manage this without holding data longer than necessary.

• The eReport Setups page is where you define the individual flows – for example, B2B international sales and acquisitions, or B2C payment data. Each flow has its own filter configuration that determines which posted documents and ledger entries are included as references. These filters are what ensure that domestic B2B transactions (which are handled by the e-invoicing flow) are excluded, and that only the correct transactions are captured for e-reporting.

  Tip

  When a document or transaction is posted, a reference to the document is added to the reference table. A scheduled task can then use filters to identify such references in the reference table and assign a report type to each reference (document or transaction).

You can also use the eReport Groups page to bundle multiple report types into groups for easier reporting, but this is optional.

To configure the basic eReporting settings

In order to configure the general settings for eReporting and enable it to automatically send transaction and payment data to the relevant tax office (such as DGFiP for France), follow these steps:

1. Search () for and select eReporting Setup.

2. On the General FastTab, click Country and select your country from the dropdown menu. If you select France here, the French country profile is activated (which, for example, adds four Flow 10 report types in step 2 below), and the Configuration FastTab in step 5 below will become visible.

3. In Sender Profile, select the profile you want to use.

   Note

   Only sender profiles with a configured Identifier Type ID are valid for eReporting. If you pick a profile without this, the engine will display an error when the first eReport is built.

4. On the Number Series FastTab, click eReport Nos and select a number series.

5. Only for France: On the Configuration FastTab, fill out the fields as needed:

   • VAT Regime: Select the schedule you want to be used for sending VAT reports.
   • Use VAT on Debits: Enable this if the reporting company has opted for the TVA-sur-débits regime.
   • Discount Note Text: Only customize the prefilled text (Mention de l'escompte) if your legal counsel requires different wording.
   • VAT Registration No.: Enter the VAT registration number of the reporting company's tax representative. Leave the field blank if the reporting company doesn't have a representative.

6. On the Automations FastTab, enable the settings as needed:

   • Under Identify References, select Enabled to have pending references identified automatically using a job queue.

   • Under Process References, select Enabled to have pending references processed automatically using a job queue.

   • Under Dispatch eReports, select Enabled to have approved eReports sent automatically using a job queue.

     Note

     When you enable any of these settings, their respective Status fields display the text Ready. Clicking this text opens the relevant Job Queue Entry Card, enabling you to view the details.

   • Under Data Retention, select Enabled to have eReports registered with the standard retention policy framework automatically. By default, reports older than six years are deleted. In Status, click the text to open the Retention Policy setup card, which allows you to review or override the default.

You've configured the general settings, including job queue automation and data retention, and are now ready to define the flows and filters of each report type.

To define individual flows and filters

To determine exactly which transaction and payment flows should be submitted to the tax authorities and what filters should apply to each flow, follow these steps:

1. Search () for and select eReport Setups.

2. In the list of report types (flows), enable the ones you want to capture: In the Status column, select Enabled from the dropdown menu for each report type.

   Note

   If you selected France in step 2 under To configure the basic eReporting settings above, the list is prefilled with the four Flow 10 report types that are relevant to France.

3. To use filters to decide which posted documents become references for a report type, select the report type you want to configure, and then click Filters in the action bar.

4. The Filters page opens, displaying a hierarchical tree structure. Each row represents one table and a set of filter conditions for that table, together defining which posted documents qualify for the report type.

   Tip

   The tree works as follows:

   • Top-level rows (no indentation) each define a document type to check – for example, Sales Invoice Header or Service Cr.Memo Header. A document qualifies for the report type if it meets the conditions on any top-level row.
   • Child rows (indented) add conditions on a related table. The child row is linked to its parent via a foreign key, which is a field in one table that points to a record in another (for example, Customer No. in a Cust. Ledger Entry points to the Customer table). For a document to pass its parent row, all related records in the child table must also match – not just one.

   
   In the action bar, use the following actions to customize the filter tree:

   Action	What it does
   Delete	Deletes the currently selected row.
   New	Adds a new filter row at the bottom of the tree.
   Indent	Makes the currently selected row a child of the row above it, adding a condition on a related table.
   Outdent	Promotes the currently selected row one level up, removing its dependency on the parent.
   Choose FK...	If the currently selected row's table connects to its parent's table through more than one foreign key field, use this to manually select which field to use as the link.

5. In the Filter Expression column, click the text to open the standard Business Central Filter Page for the selected row's table

6. Define the actual field conditions using standard Business Central filter criteria and operators. Click OK to close the page when you're done.

7. Repeat steps 4-6 for any additional report types you want to configure.

When the Identify References job runs (if enabled in step 6 under To configure the basic eReporting settings above), it checks each posted document against your customized filters for each report type and assigns it to the appropriate type, excluding any documents that don't match the filter criteria. The Process References job (if enabled) then creates the reports, and the Dispatch eReports job (if enabled) submits them. Only documents that match the filter criteria are submitted to the tax authorities.

To set up eReport groups

In order to bundle multiple report types into a group, follow these steps:

1. Search () for and select eReport Groups.
2. In the action bar, click New to create a new group. The eReport Group page opens.
3. In Code, enter a code to identify the group.
4. Optional: In Description, enter a free-text description of the group.
5. On the Lines FastTab, click the field in the Report Type column for the first row, and then select a report type from the dropdown menu.
6. Select a new row and repeat step 5 for any additional report types you want to add to the group.

When the Process References job (if enabled in step 6 under To configure the basic eReporting settings above) creates a new eReport for a report type that belongs to the group you've set up, the engine creates the eReport with all report types in that group.

Periods, deadlines, and submissions

The setup includes a Periods & Deadlines section listing all e-reporting flows with their respective reporting periods and submission deadlines. Submission frequency depends on your VAT regime – every 10 days, monthly, or bimonthly – and the section gives you an at-a-glance overview of what needs to be reported and when.

Once an eReport is built, you can navigate directly to the underlying posted documents included in it, review the data in a structured document card view, and inspect the generated XML file before approving it for dispatch. This level of visibility is intentional – because you're responsible for the accuracy of the data submitted, the feature is designed to give you full control at every step.

To approve and send eReports

In order to approve or reject an eReport and send it to the tax authorities, follow these steps:

1. Search () for and select eReports.
2. In the list of eReports, check the Declarant's Role and Group Code columns for each report to make sure they're correct.
3. In the No. column, click the number of the eReport that you want to approve and send. The eReport Card opens.
4. On the General FastTab, check that the Status field says Ready for Approval.
5. Check the details of the eReport to determine whether to approve or reject it.
6. In the action bar, click Approve to approve the eReport. Otherwise, click Reject. The Logs FactBox on the right is updated accordingly.
7. In the action bar, click Send to submit the eReport (provided that you approved it in step 6 above).

The eReport is now sent to the relevant tax authorities.

Related information

eDocuments Scenarios
Managing Electronic Documents in France