Build French E-Reporting Transaction Data (DGFiP via PDP)

Skill: Assemble transaction and payment data into e-reporting transmitted to the DGFiP through a certified PDP

Region: France Category: Tax — E-reporting Does: Takes a period's out-of-scope-of-mandatory-e-invoicing transactions (B2C sales, B2B international/intra-EU and exports, and encaissements — cash collected) and assembles the structured e-reporting (e-déclaration de données de transaction et de paiement) data set for transmission to the DGFiP through a certified Plateforme de Dématérialisation Partenaire (PDP) under the Y-model continuous transaction controls (CTC) framework. Spec: DGFiP — e-reporting data specifications (réforme de la facturation électronique, current external specifications)

The French reform (déployment 2026–2027) mandates e-invoicing for domestic B2B and, alongside it, e-reporting of transactions that fall outside that mandate: sales to consumers (B2C) and operations with foreign or non-taxable parties, plus payment data for services (statut d'encaissement). E-reporting is transmitted to the DGFiP via a PDP. Element names below follow the e-reporting data set and reform external specifications, not a verbatim XSD.

When this applies

• A French taxable person makes B2C sales, B2B international / intra-EU supplies, exports, or other operations outside the domestic B2B e-invoicing mandate, and must transmit transaction data.
• For services (and other operations taxable on collection), payment data (données d'encaissement) must also be reported so the DGFiP can determine VAT chargeability (exigibilité).
• All flows go through a certified PDP (the Portail Public de Facturation / PPF no longer routes invoices but acts as the annuaire/concentrateur of data).

Structure (e-reporting → structured data set)

En-tête (header)
   émetteur SIREN/SIRET, numéro de TVA intracommunautaire, période, type de flux (e-reporting)
   cadre de transmission: transactions B2C agrégées | B2B international détaillé | encaissements
Données de transaction (par période / par taux)
   nature de l'opération (B2C, export, intra-UE, assujetti étranger)
   base hors taxe par taux de TVA, montant de TVA, montant TTC (EUR)
   nombre de transactions (agrégat journalier/périodique pour le B2C)
Données de paiement (encaissements)
   référence opération, date d'encaissement, montant encaissé, taux/exigibilité
Récapitulatif: totaux par taux, par type de flux

Data rules

• The émetteur is identified by SIREN/SIRET and numéro de TVA intracommunautaire; B2C data is generally aggregated per period and per VAT rate, while international B2B can be more detailed.
• Apply correct VAT rates (20 %, 10 %, 5,5 %, 2,1 %) and category; exports/intra-EU supplies are exonérés with the appropriate motif.
• Monetary amounts in EUR, rounded per the specification; per-rate bases and VAT must sum to the declared totals.
• Payment data (encaissements) must be reported within the reform's deadlines so the DGFiP can fix VAT exigibilité on services.
• E-reporting totals should reconcile with the periodic CA3 VAT return; e-reporting feeds the pré-remplissage of the déclaration de TVA.
• Transmission frequency depends on the VAT regime (réel normal mensuel vs simplifié); each flow carries its period and is sent via the PDP.

Worked example (outline)

En-tête: SIREN 123456789, TVA FR40123456789, période 2026-09, flux e-reporting
B2C agrégé: base 20% = 50,000 ; TVA = 10,000 ; nb transactions = 1,240
Intra-UE B2B (exporté/exonéré): base = 30,000 ; motif exonération intra-UE
Encaissements (services): opération SVC-77, encaissé 2026-09-15, 1,200 TTC, exigibilité TVA
Récap: total base 20% 50,000 ; total exonéré 30,000

Transmitted to the DGFiP through the certified PDP; totals reconcile with the CA3 for the period and pre-fill the VAT return.

Validation checklist

• Émetteur SIREN/SIRET and numéro de TVA intracommunautaire present
• Correct flux type (B2C agrégé / B2B international / encaissements) and period
• VAT rates and exoneration motifs correct; bases per rate sum to totals
• Payment/encaissement data reported for services within deadlines
• Amounts in EUR, rounded per specification
• E-reporting reconciles with the CA3 / VAT pre-fill
• Transmitted via a certified PDP per the reform schedule (2026–2027)

Last updated: 2026-06-04 — confirm the current e-reporting data specifications, flux types, payment-data rules, rounding, and the reform deployment calendar against current DGFiP (impots.gouv.fr) and PDP guidance before use.