This whitepaper from Iopole is a complete guide for software editors on e-reporting, the second pillar of France’s 2026 electronic invoicing reform, often less understood than e-invoicing but just as structuring for software products.
It explains what e-reporting covers: B2C transactions (POS, e-commerce, associations), international B2B operations, and certain payment data, whenever these operations have a VAT impact in France but fall outside domestic B2B e-invoicing.
The guide details the Flux 10 format and its four data blocks: 10.1 (international invoices, unitary), 10.2 (international payments, unitary), 10.3 (B2C transactions, aggregated by day/currency/type), and 10.4 (B2C payments, aggregated). It walks through recommended software architecture (collect unitary data, qualify it, attach it to the correct fiscal period, aggregate at the right moment), VAT period management, rectification flows (RE flux), and the PPF’s control and rejection logic (semantic, coherence, uniqueness, structure checks).
The guide closes with use cases by editor type (POS, e-commerce, cash-basis VAT services, international operations), product recommendations, and an FAQ.
A practical reference for any software editor that needs to structure e-reporting within its product and interface correctly with an Approved Platform (Plateforme Agréée) such as Iopole.
