France B2C E-Reporting

From September 2026, French businesses with B2C sales must report transaction data to the DGFiP via Flux 10. This applies to domestic B2C sales, intra-EU distance sales (OSS-registered), and non-EU exports. The obligation is separate from the B2B e-invoicing mandate.

Clearvo handles the full Flux 10 pipeline: ingest your transaction data via API or dashboard CSV upload, resolve DGFiP product categories, aggregate by period, and submit to the PPF concentrateur on your behalf. All amounts must be provided in EUR — currency conversion is the caller's responsibility.

Prerequisites

Submit transactions

Send a batch of B2C transaction records. Transactions are stored and aggregated by period — you can submit incrementally throughout a period or in one batch at period end. Both patterns are supported.

curl https://api.clearvo.io/v1/fr/transactions \
  -H "x-api-key: csk_live_..." \
  -H "Content-Type: application/json" \
  -d '{
    "transactions": [
      {
        "date": "2026-05-14",
        "netAmountEur": 82.64,
        "vatAmountEur": 16.53,
        "vatRate": 20,
        "transactionType": "DOMESTIC",
        "productCode": "SKU-001",
        "reference": "ORDER-78921"
      },
      {
        "date": "2026-05-14",
        "netAmountEur": 45.45,
        "vatAmountEur": 5.00,
        "vatRate": 11,
        "transactionType": "INTRA_EU",
        "productCode": "SKU-042"
      }
    ],
    "source": "taxsure"
  }'

{
  "ok": true,
  "batchId": "f47ac10b-58cc-4372-a567-0e02b2c3d479",
  "accepted": 2,
  "period": "2026-05",
  "unmappedProductCodes": ["SKU-042"],
  "defaultCount": 1
}

When defaultCount is greater than zero, those transactions were categorised under the entity's default DGFiP category because no specific mapping was found for their product code. You can add mappings via POST /v1/fr/categories and then call reclassify on the period before it is submitted.

Request body fields

Transaction object fields

Category mappings

DGFiP Flux 10 requires classifying transactions by category. Clearvo resolves the category for each transaction using your mapping table: if the transaction's productCode matches a mapping, that category is used; otherwise the entity's default category applies.

Manage mappings at any time — they take effect immediately for new transactions and can be applied retroactively to a pending period via reclassify.

List mappings

curl https://api.clearvo.io/v1/fr/categories \
  -H "x-api-key: csk_live_..."

{
  "defaultCategoryCode": "01",
  "mappings": [
    { "productCode": "SKU-001", "dgfipCategoryCode": "01", "label": "Retail clothing" },
    { "productCode": "SKU-099", "dgfipCategoryCode": "07", "label": "Software licence" }
  ]
}

Add or update a mapping

curl https://api.clearvo.io/v1/fr/categories \
  -X POST \
  -H "x-api-key: csk_live_..." \
  -H "Content-Type: application/json" \
  -d '{ "productCode": "SKU-042", "dgfipCategoryCode": "07", "label": "Software licence" }'

This is an upsert — if a mapping for productCode already exists, it is updated. The dgfipCategoryCode must be a valid code from the DGFiP category table.

Delete a mapping

curl https://api.clearvo.io/v1/fr/categories \
  -X DELETE \
  -H "x-api-key: csk_live_..." \
  -H "Content-Type: application/json" \
  -d '{ "productCode": "SKU-042" }'

Periods & submission status

A period represents one reporting cycle (one calendar month). Clearvo creates a period record automatically when the first transaction for that month is ingested. Each period progresses through a lifecycle as transactions are collected and submitted to the PPF.

Period lifecycle

List periods

curl "https://api.clearvo.io/v1/fr/periods?limit=12" \
  -H "x-api-key: csk_live_..."

{
  "periods": [
    {
      "period": "2026-05",
      "status": "PENDING_SUBMISSION",
      "transactionCount": 847,
      "defaultCount": 23,
      "deadline": "2026-06-24",
      "totals": [
        {
          "transactionType": "DOMESTIC",
          "vatRate": 20,
          "dgfipCategoryCode": "01",
          "netAmountEur": 68241.50,
          "vatAmountEur": 13648.30,
          "count": 612
        }
      ]
    }
  ],
  "total": 1
}

Deadlines

The deadline field is computed from your entity's VAT regime:

• Régime réel normal — the 24th of the month following the period (e.g. May 2026 → 24 June 2026)
• Régime simplifié — the last day of the month following the quarter end (e.g. May 2026 is Q2, quarter ends June, deadline is 31 July 2026)

Reclassify a period

If you add or update category mappings after transactions have already been ingested, you can re-run category resolution for all transactions in a period. This updates the DGFiP category on each transaction and recounts defaultCount.

Reclassification is only available while a period is in PENDING_SUBMISSION status. Once a period has been queued or submitted, its data is locked.

curl https://api.clearvo.io/v1/fr/periods/2026-05/reclassify \
  -X POST \
  -H "x-api-key: csk_live_..."

Returns the updated FrPeriodSummary with the new defaultCount. Returns 409 PERIOD_LOCKED if the period has already been submitted.

DGFiP category codes

Use these codes in dgfipCategoryCode when creating category mappings. Set your entity's default category in the dashboard under Obligations → France E-Reporting.

CSV upload

For users who prefer not to use the API directly, the dashboard at app.clearvo.io → FR E-Reporting supports CSV file upload. The upload parses the file client-side and calls the same POST /v1/fr/transactions endpoint.

Expected CSV columns: