Transaction reporting

📘
Recipient identifiers and the VAT number change
For B2B transaction reporting, recipient.taxId accepts any of the three French business identifiers — SIREN (9 digits), SIRET (14 digits), or FR VAT number. See France - Recipient Identifiers & Routing. Following the August 2026 decree from the French Ministry of Finance (DGFiP), when the recipient is VAT-registered you must supply their FR VAT number explicitly — for e-reporting, send it as recipient.taxId. VAT status is no longer inferred. B2C reporting is unaffected: it carries no recipient VAT number (use the nine-zero placeholder as documented below).

B2B

type Invoice {
  id: string;
  created: string;
  modified: string;
  transactionType?: 'B2C' | 'B2B';
  status: InvoiceStatus;
  orgId: string;
  issued: string;
  dueDate?: string;
  ref: string;
  recipient: Recipient;
  total: {
    amount: number;
    currency?: string;
  };
  lines: InvoiceLine[];
  routeRef?: string;
  error?: {
    name: string;
    message: string;
    description?: string;
  };
  type?: InvoiceType;
  shipToParty?: {
    address?: {
     country?: string;
    }
  }
}
customInfo: {
  fra: {
     profileType: string;
  }
}
type Recipient {
  name: string;
  taxId: string;
  address: Address;
}

type Address {
  country: string;
}

type InvoiceLine {
  description: string;
  price: {
    amount: number;
 };
  quantity: string;
  vat: {
    amount: number;
    code: string;
    type: string;
    exemptReason?: string;
    exemptReasonCode?: string;
  };
}

B2C

type Invoice {
  id: string;
  created: string;
  modified: string;
  transactionType?: 'B2C' | 'B2B';
  status: InvoiceStatus;
  orgId: string;
  issued: string;
  dueDate?: string;
  ref: string;
  recipient: Recipient;
  total: {
    amount: number;
    currency: string;
  };
  lines: InvoiceLine[];
  routeRef?: string;
  error?: {
    name: string;
    message: string;
    description?: string;
  };
  type?: InvoiceType;
}

type InvoiceLine {
  price: {
    amount: number;
};
  quantity: string;
  vat: {
    amount: number;
    code: string;
    type: string;
  };
  isService: boolean;
}

Field information

Name	Type	Required	Description
`id`	string (System generated)	Conditional	Unique identifier for the invoice. Required for payment reporting.
`ref`	string	Yes	Sequential number of document.
`created`	string (System generated ISO 8601 date)	No	The timestamp when the invoice was created in ISO 8601 format.
`modified`	string (System generated ISO 8601 date)	No	The timestamp when the invoice was last updated in ISO 8601 format.
`status`	string (System generated)	No	A value from an enumerated list of types: pending submission success error
`orgId`	string (System generated)	No	The organisation issuing the invoice. Automatically assigned by the system — present in responses only.
`issued`	string (ISO 8601 date)	Yes	Date of document (issue date)
`recipient.taxId`	string	Yes	Tax identification number. `Transactions without a VAT number must have a placeholder value of nine 0's (000000000)`
`recipient.address.country`	string	Yes	Three-letter country code (ISO 3166-1 alpha-3).
`shipToParty.address.country`	string	Conditional	Country where goods are being shipped to
`total.amount`	number	Yes	The total amount of the document, including tax charged.
`total.currency`	string	No	Three-letter currency code (ISO 4217-1 alpha-3 ). Defaults to organisation currency.
`lines[].price.amount`	number	Yes	Unit price of the good or service.
`lines[].vat.amount`	number	Yes	VAT percent or value per item.
`lines[].vat.code`	string	Yes	VAT Code of item
`lines[].vat.exemptReason`	string	Conditional	Required when `vat.amount = 0` Textual reason for exemption
`lines[].vat.exemptReasonCode`	string	Conditional	Required when `vat.amount = 0` Value from an enumerated code list
`lines[].isService`	boolean	Yes	Required for B2C transactions. Indicates whether the line item represents a service. `TRUE= Service` `FALSE= Goods` `An invoice can contain both services and goods`
`customInfo.fra.profileType`	string	Conditional	Required for B2B reporting B1: Filing of a goods invoice; S1: Filing of a service invoice; M1: Filing of a double invoice (delivery of goods and services that are not ancillary); B2: Filing of a goods invoice that has already been paid; S2: Filing of a service invoice that has already been paid; M2: Filing of a double invoice that has already been paid; S3: Filing of a subcontract payment request with direct payment (B2G only, restriction not verifiable); B4: Filing of a final invoice (after advance payment) for goods; S4: Filing of a final invoice (after advance payment) for services; M4: Filing of a final invoice (after advance payment) for double services; S5: Filing of a service invoice by a subcontractor; S6: Filing by a subcontractor of a service invoice B7: Filing of a goods invoice that has been e-reported (VAT already collected) S7: Filing of a service invoice that has been e-reported (VAT already collected) B8: Filing of a multi-vendor goods invoice S8: Filing of a multi-vendor service invoice M8: Filing of a double multi-vendor invoice, containing individual invoices that are not all Sx or Bx. B9: Filing of a bidirectional goods invoice S9: Filing of a bidirectional service invoice M9: Filing of a double bidirectional invoice
`customInfo.fra.acquisition`	boolean	No	Set to `true` to report a supplier invoice or credit note as a reverse-charge acquisition. See Acquisitions below for the rules that apply.
`transactionType`	string	No	Either B2B or B2C Has to be provided when placeholder `recipient.taxId` is used.

Acquisitions

Buyer-side acquisition e-reporting is phased by the status and size of the buyer:

French-established large enterprises and ETIs: from 1 September 2026.
French-established micro-enterprises, VSEs and SMEs: from 1 September 2027.
French VAT-registered businesses that are not established in France: from 1 September 2027 for buyer-side acquisitions and reverse-charge transactions, regardless of size.

Purchase reporting uses Flow 10.1 and follows the transaction e-reporting periodicity and deadlines applicable to the declarant. eezi files acquisition reporting under declarant role BY (buyer) in a separate section of the report.

How a purchase differs from a sale

Submit the supplier's invoice as a normal invoice (or the supplier's credit note as a normal credit note) with the parties reversed:

sender is the supplier (name, tax identifier and country). For transactions reported under this section, the supplier is normally in another EU Member State or is not established in France (but can have a French VAT number). Purchases under the domestic reverse charge also needs to be reported.
customInfo.fra.acquisition is true.
Every line carries VAT code AE (reverse charge) with exemption reason code VATEX-EU-AE, and the French VAT rate you self-assess as a percentage. eezi computes the self-assessed VAT from the line and reports it as the reverse-charged amount.
customInfo.fra.profileType is B1 for goods or S1 for services, exactly as for sales, or M1 where the transaction contains both goods and services that are not ancillary to one another.
Purchase-reported documents do not take part in payment e-reporting. Do not send a paid lifecycle status for them.

📘
One exemption code for all reverse-charge acquisitions
The tax office has confirmed that VATEX-EU-AE is the code to use for every reverse-charge acquisition, whether the supplier is in another EU country, outside the EU, or a French VAT registrant under the domestic reverse charge. A separate code distinguishing intra-Community acquisitions from services bought outside the EU may be introduced later in preparation for ViDA; none exists today.

type Invoice {
  ref: string;                      // the supplier's invoice number
  issued: string;                   // the supplier's invoice date
  sender: Sender;                   // the foreign supplier
  recipient: Recipient;             // your own organisation
  total: {
    amount: number;                 // taxable amount plus the self-assessed French VAT
    currency?: string;              // invoice currency, EUR by default
  };
  lines: InvoiceLine[];
  customInfo: {
    fra: {
      acquisition: true;
      profileType: 'B1' | 'S1';     // B1 goods, S1 services
    }
  }
}

type Sender {
  name: string;
  taxId: string;                    // supplier's VAT or tax identifier (mandatory for EU suppliers)
  address: {
    country: string;                // supplier country
  };
}

type Recipient {
  name: string;
  taxId: string;                    // your SIREN, SIRET or FR VAT number
  address: {
    country: 'FRA';
  };
}

type InvoiceLine {
  description: string;
  price: {
    amount: number;
  };
  quantity: string;
  vat: {
    type: 'percent';
    amount: number;                 // the French VAT rate you self-assess, e.g. 20
    code: 'AE';
    exemptReason: string;           // e.g. "Reverse charge"
    exemptReasonCode: 'VATEX-EU-AE';
  };
}

Field information

Name	Type	Required	Description
`customInfo.fra.acquisition`	boolean	Yes	Set to `true` to report the document as a purchase (acquisition). Omit or `false` for sales e-reporting.
`sender.name`	string	Yes	Name of the supplier.
`sender.taxId`	string	Conditional	Supplier identifier. For an EU supplier, provide the supplier's EU VAT number. For a non-EU supplier, provide the supplier's VAT or local tax identifier where available. For a non-established supplier that is VAT-registered in France, provide the supplier's FR VAT number. For a French supplier subject to a domestic reverse-charge mechanism, provide the supplier's SIREN, SIRET or FR VAT number, as applicable.
`sender.address.country`	string	Yes	Supplier's country (ISO 3166-1 alpha-3, e.g. `DEU`, `USA`).
`recipient.taxId`	string	Yes	Your own SIREN, SIRET or FR VAT number. Must match the submitting organisation.
`customInfo.fra.profileType`	string	Yes	`B1` for goods, `S1` for services.
`lines[].vat.type`	string	Yes	Must be `percent`.
`lines[].vat.amount`	number	Yes	The French VAT rate you self-assess (e.g. `20`, `10`, `5.5`).
`lines[].vat.code`	string	Yes	Must be `AE` (reverse charge). Any other VAT code is rejected when `acquisition` is `true`.
`lines[].vat.exemptReason`	string	Yes	Reverse-charge reason in text, e.g. `Reverse charge`.
`lines[].vat.exemptReasonCode`	string	Yes	Must be `VATEX-EU-AE`. Any other code is rejected when `acquisition` is `true`.
`total.amount`	number	Yes	Taxable amount plus the self-assessed French VAT, so that the document total agrees with its lines.

Credit notes from a supplier follow the same rules and are reported with the same declarant role.

Lifecycle Status

type LifeCycleStatus {
  status: string;
  issued?: string;
  amount?: number;
  customInfo?:{
    fra?:{
      notes?: string
     }
   }
 }

Field information

Name	Type	Required	Description
`status`	string	Yes	Valid values: `paid`
`issued`	string (ISO 8601 date)	Optional	Date of payment. Will use status update date when not specified.
`amount`	number	Optional	Will use original invoice amount when not specified.
`customInfo.fra.notes`	string	Optional	Any additional comments

Documents flagged with customInfo.fra.acquisition: true are not payment-reported. Do not send a paid status for them.

Example CSV file

Invoice - fra - B2B e-reporting.csv

Invoice - fra - B2C e-reporting.csv