E-invoicing, transaction e-reporting, payment e-reporting: the 3 flows of the DGFiP reform
The French e-invoicing reform does not impose a single flow but three distinct obligations. Understand which ones apply to you, when they are triggered, and how they fit together for your Magento 2 or Adobe Commerce store.
In this article
Key takeaways
- The French e-invoicing reform does not impose a single flow but three distinct obligations: e-invoicing, transaction e-reporting and payment e-reporting.
- E-invoicing: transmission of the French domestic B2B invoice to your client via an Approved Platform (Plateforme Agréée).
- Transaction e-reporting: declaration of operations outside the B2B scope (B2C, export, intra-EU, etc.) to the administration via the PA.
- Payment e-reporting: declaration of payment collection statuses, mainly for companies under VAT on payments.
- For most merchants on Magento 2 or Adobe Commerce with a mixed B2B activity, the 3 flows apply in parallel: your Compatible Solution must be able to cover all three.
Why three flows and not just one?
The question comes up often: if the reform aims to give the administration near real-time visibility on VAT, why split into three flows rather than a single channel?
The answer lies in the nature of the operations. A domestic B2B invoice follows a clear circuit between an identified emitter and recipient, both French: the right channel is e-invoicing, which transmits the invoice itself via an Approved Platform. A B2C sale or an export sale has no business recipient in the French PA circuit: the administration does not need the detailed invoice, it needs aggregated data about the operation - that is transaction e-reporting. Finally, the moment of payment is legally significant for companies under VAT on payments: payment e-reporting reports that status.
The three flows therefore cover different objects (invoice, out-of-scope transaction, payment collection) with adapted mechanics. For you, as a Magento merchant, the challenge is to understand which ones apply to you and to cover them all through a unified Compatible Solution.
Flow #1: e-invoicing
Object. Transmission of a French B2B invoice to the recipient, via your Approved Platform, which routes it to the recipient’s PA. The administration receives the aggregated tax data in parallel.
When it is triggered. At each invoice emitted to a French business client. One B2B sale produces one e-invoicing transmission. No aggregated cadence: it is one event per invoice.
What data. The complete invoice data, normalized against the European EN 16931 semantic model, which your Approved Platform then turns into one of the three standardized formats (Factur-X, UBL 2.1 or UN/CEFACT CII). All B2B legal mentions are mandatory: buyer SIRET, VAT identifiers, per-line mentions, VAT per rate, etc.
Concrete Magento case. You sell 50 B2B orders on June 7th, 2026 to French business clients. Your Magento connector extracts the 50 invoices emitted from Sales / Invoice, normalizes their data against the EN 16931 model, and transmits them one by one to your PA (which produces the Factur-X). Each invoice gets an individual status (transmitted, accepted, rejected for reason X, etc.).
Scope. French domestic B2B only. B2C, export or intra-EU sales do not go through e-invoicing.
Flow #2: transaction e-reporting
Object. Aggregated declaration of the operations not covered by e-invoicing: B2C sales, exports outside the EU, intra-EU sales to individuals, international services, etc. The goal is to give the administration a company’s total VAT base, not just the domestic B2B share.
When it is triggered. At a regular cadence, set by the DGFiP based on your profile. The cadence is typically monthly, or more frequent for high-volume players. Transaction e-reporting is not triggered at each sale: it consolidates a period.
What data. Data aggregated by VAT rate, by operation type, by geographic destination, etc. Not the complete invoice: a structured summary. The format is defined by the DGFiP and carried by your Approved Platform.
Concrete Magento case. In June 2026 you processed: 800 B2C orders from French individuals (20% VAT), 30 export orders to Switzerland, 15 intra-EU B2B sales to German clients. Your connector aggregates this data by category and pushes it as transaction e-reporting to your PA, at the defined cadence. The administration receives the corresponding VAT data.
Scope. All operations subject to VAT that do not go through domestic B2B e-invoicing.
Flow #3: payment e-reporting
Object. Declaration of the payment collection statuses of emitted invoices. Lets the administration know not only the invoices emitted (via e-invoicing) but also when they are paid.
When it is triggered. At each payment collection, for operations subject to VAT on payments (TVA sur les encaissements). This regime mainly concerns services and certain specific situations. For sales of goods under the classic VAT-on-debits regime, payment e-reporting is generally not required.
What data. Reference of the invoice concerned, amount collected, collection date, possibly payment method. Not the complete invoice: a short structured event.
Concrete Magento case. Suppose you are a mid-cap already subject to the emission obligation. You emit a B2B service invoice on October 15th, 2026 (sent via e-invoicing). Your client pays 30 days later, on November 15th. Your Magento connector detects the payment (payment recorded in Sales / Invoice, or accounting flow), builds the payment e-reporting event, and pushes it to your PA. The administration then knows the VAT on that invoice has become due.
Scope. Companies subject to VAT on payments for their operations. If you are under VAT on debits for all your sales, payment e-reporting concerns you little in practice.
Comparison table of the 3 flows
| Criterion | E-invoicing | Transaction e-reporting | Payment e-reporting |
|---|---|---|---|
| Object | French B2B invoice transmitted to the recipient | Aggregated data on out-of-scope B2B operations | Payment collection status of an invoice |
| Scope | French domestic B2B only | B2C, export, intra-EU, etc. | Companies under VAT on payments |
| Trigger | At each emitted invoice | At a regular cadence (monthly or more) | At each payment collection |
| Granularity | Unitary (1 transmission per invoice) | Aggregated (summary of a period) | Unitary (1 event per collection) |
| Content transmitted | Complete invoice in standardized format | Data aggregated by rate/type/destination | Invoice reference + amount + date |
| Format | Factur-X, UBL or CII | Format defined by the DGFiP via the PA | Format defined by the DGFiP via the PA |
| Data recipient | The B2B client + the administration | The administration only | The administration only |
| Channel | Approved Platform | Approved Platform | Approved Platform |
Which flows for which Magento case
To quickly clarify which flows apply to your store, here is a map of the most frequent situations.
100% French B2B Magento store. E-invoicing yes (all your clients). Transaction e-reporting no (no out-of-scope operations). Payment e-reporting depending on your VAT regime (yes if VAT on payments, no otherwise). The simplest configuration.
100% French B2C Magento store. E-invoicing no (no B2B). Transaction e-reporting yes (all your sales fall into it). Payment e-reporting depending on your VAT regime. You are concerned by 1 to 2 flows out of 3.
Mixed French B2B + B2C Magento store. E-invoicing yes (for the B2B share). Transaction e-reporting yes (for the B2C share). Payment e-reporting depending on your VAT regime. The most frequent case in French B2B e-commerce: all 3 flows must be covered.
French B2B Magento store + intra-EU sales + export. E-invoicing yes (French B2B). Transaction e-reporting yes (intra-EU and export). Payment e-reporting depending on VAT regime. You are typically concerned by all 3 flows with significant volume on transaction e-reporting.
French B2B services Magento store. Often under VAT on payments. E-invoicing yes. Transaction e-reporting no if everything is French B2B. Payment e-reporting yes, mandatory because of the VAT-on-payments regime.
Common mistakes about the 3 flows
Confusing e-invoicing and e-reporting. E-invoicing transmits a complete invoice to an identified recipient. E-reporting transmits aggregated or event-based data to the administration only. They are not two variants of the same flow.
Thinking e-reporting only concerns large players. Wrong. A Magento merchant with a few B2C sales or a few exports per month is concerned by transaction e-reporting, regardless of overall volume. The cadence and complexity vary, the obligation remains.
Choosing a Compatible Solution that covers only one flow. A classic mistake: picking a connector that handles e-invoicing but cannot feed e-reporting. You discover the gap 6 months later, under full regulatory pressure. Systematically check the coverage of the 3 flows before signing.
Ignoring payment e-reporting because you are under VAT on debits. True for sales of goods under the classic regime. But if you also sell services, those are often under the VAT-on-payments regime and trigger payment e-reporting. Check your regime line by line.
Believing your accountant handles everything for you. Your accountant can advise you but cannot generate the automated flows in your place. The 3 flows come out of your technical stack (Magento + Compatible Solution) to your PA. The accountant checks, they do not produce.
Summary
The 3 flows of the DGFiP reform cover distinct obligations: e-invoicing for the French B2B invoice transmitted to the recipient, transaction e-reporting for the aggregated data of operations outside the B2B scope, payment e-reporting for the payment collection status of companies under VAT on payments.
Most Magento merchants with a mixed B2B activity are concerned by all three in parallel. A well-designed Compatible Solution covers the 3 flows from a single connector, avoiding scattered data and guaranteeing nothing is forgotten.
Going further
- The complete guide to the French DGFiP 2026-2027 reform for the overall context and timeline.
- Approved Platform vs Compatible Solution: who does what - the split of roles in the DGFiP scheme.
- Factur-X, UBL, CII: which format to choose - the standardized formats for each flow.
- Lifecycle of an electronic invoice - what happens after e-invoicing emission.
- Magento compliance action plan - 6 phases to cover the 3 flows in your Magento.
To discuss the coverage of the 3 flows in your case, the Gatebold E-Invoice Gateway product opens a no-commitment technical discussion.