eReporting for France
Wichtig
The functionality described in this article is only available if you install the French version of Document Output. In Microsoft Marketplace, it's called Continia Document Output (FR).
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 solution 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.
| Step | Description |
|---|---|
| Capture | After posting, documents and customer ledger entries are automatically picked up as references. Configurable filters per flow determine what belongs in each eReport – for example, B2B international sales are captured based on document type and the absence of a French country code, while B2C payment data is drawn from customer ledger entries with its own set of filters. |
| Build | References are grouped and combined into a single XML eReport per reporting period. Transaction and payment flows are bundled into one envelope in the format required by the PPF. |
| Approve | Each eReport must be explicitly approved before it can be dispatched. This mandatory step gives you full visibility into what will be submitted and creates a complete audit trail. |
| Dispatch | Approved eReports are transmitted via the Continia Delivery Network to Continia's accredited Plateforme Agréée partner, which validates and forwards them to the PPF. |
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.
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 are responsible for the accuracy of the data submitted, the solution is designed to give you full control at every step.