France: e-reporting
France requires transactions that never become an exchanged invoice to be reported to the tax authority. This is called e-reporting, and it follows the DGFiP's Flux 10 (données de transaction et de paiement). Arratech is an accredited platform and files these reports for you. You send events as they happen. Arratech works out the VAT period, adds the events up, builds the report and files it. This page explains what to send, what not to send and how the pieces fit together. The API reference holds the endpoints, fields and status values.
What to send
E-reporting covers the transactions that stay outside the platform's invoice flow. Each event is one block of Flux 10, and its subFlux follows the DGFiP's own numbering, so an obligation your tax team finds in the specifications maps directly onto a call:
- 10.1: a cross-border B2B sale, or an acquisition. One invoice per event.
- 10.2: a payment against such a sale. One payment per event.
- 10.3: B2C sales, aggregated for one day.
- 10.4: B2C payments, aggregated for one day.
The payment events (10.2 and 10.4) only apply where VAT falls due on receipt (encaissements). Where VAT falls due on invoicing (débits), they are out of scope and are not expected from you.
What not to send
Domestic French invoices that you send through Arratech are reported to the DGFiP automatically. The data is taken from the invoice itself and filed by Arratech, so you send nothing for them. Do not send an e-reporting event for an invoice you have already sent through the platform, or the same operation is reported twice.
An operation must be reported by exactly one path. A declarant's intake mode says which one. You push events through the API (SELF_SUBMIT). Later, Arratech may derive the events from invoices that already flow through the platform (PLATFORM_DERIVED) and close this route for that declarant. That is not available yet, and selecting it is refused. Until it is available, keep SELF_SUBMIT. We will tell you in advance so you can stop your own submissions in step.
Declarants
A declarant is a taxpayer you file for. Register each one yourself before you submit events for it.
- You are responsible for checking that your organisation is entitled to report for the SIREN, as set out in your customer agreement.
- A SIREN can be registered to only one organisation per environment, so an operation can never be reported through two doors. The first registration wins. If the SIREN is already held by another organisation, it is refused, and you should contact Arratech if you believe the SIREN is yours.
- The declarant's VAT regime sets the reporting cadence and the period boundaries. Its VAT point of taxation decides whether the payment events apply.
- Registering a declarant also sets it up in the reporting engine, which is what makes its periods due for filing.
Suspending or removing a declarant mid-period leaves that period unfiled. The events you have already submitted are kept, but they are no longer collected for filing. Do it only once the period you are ending has been filed, or contact Arratech first.
Declarants are registered per environment. Register in TEST to try it out. If a declarant is enabled in both environments and you do not name one, the event is refused, so name the environment. If the PROD registration exists but is still disabled, as it usually is before go-live, name TEST explicitly while you test.
Events, not reports
You send events, not a finished report. Each event carries your own reference. If you send the same reference again, you get the original answer back and nothing is filed twice, so retrying after a timeout is safe.
Two acknowledgements, and they are not the same
When an event is accepted, that means it is accepted for reporting. It does not mean it has been filed. Its reporting status tells you where it stands:
- An event inside its period is accepted, and later filed with the tax authority within that period.
- An event that arrives after its period has already been filed is reported by a corrective filing. It shows as awaiting that filing, never as plainly accepted.
- An event replaced by a later correction, or cancelled, is marked as superseded.
- If the tax authority rejects the report carrying the event, it is marked rejected. The outcome code tells you where the report stands, but it belongs to the whole report, so read the reporting status first. Contact Arratech for the reason and what to correct.
The filing outcome arrives later. Read it from the status of the event.
How this relates to tax data reporting
The tax data reporting setting on Users, Members and Organisations does not control French e-reporting. The two are separate.