France E-Reporting

E-reporting is the DGFiP duty to send transaction data that is not covered by a French B2B e-invoice: sales to consumers and other non-taxable customers (reported as a daily aggregate), sales to businesses established outside France, and purchases from suppliers established outside France (both reported invoice by invoice). It is separate from the B2B e-invoicing mandate.

France e-reporting isn't a separate API. It uses the same Real-Time Reporting solution and the same submission endpoint as everything else: POST /v1/send. Every transaction you submit is resolved to the correct compliance mandate; a French e-reporting transaction is added to a reporting period instead of being turned into a per-document invoice. When the period ends, you review it and confirm it, and only then is it filed, unless you have chosen automatic sending (see below).

When the obligation starts

The start date depends on the size of the legal entity (assessed per SIREN), not on the type of sale:

Clearvo never works out your start date for you. You set it yourself with effectiveFrom when you enable the obligation. Enabling with a date earlier than the legal date for your size is accepted with a warning, not blocked.

What gets reported

What decides the treatment is who the counterparty is and where it is established, not the delivery address and not the billing country on its own. Clearvo uses the counterparty's tax registration country together with its address country, never the VAT number prefix alone.

When a fact that changes the answer is missing (for example the customer's country), the transaction is not guessed at: it comes back WAITING_FOR_YOU with reason: NEEDS_INFO (see Needs-info handling).

Prerequisites

Submit transactions

There is no separate France e-reporting submission endpoint. Send every transaction through the standard invoice endpoint and mandate resolution routes it correctly on its own. The request body is exactly the one documented in E-Invoicing → Request body (and in openapi.json); there are no France-only fields except the optional shipFrom / shipTo below. A French consumer sale looks like this:

curl https://api.clearvo.io/v1/send \
  -H "x-api-key: csk_live_..." \
  -H "Content-Type: application/json" \
  -d '{
    "documentType": "invoice",
    "invoiceNumber": "WEB-78921",
    "issueDate": "2026-09-14",
    "currency": "EUR",
    "country": "FR",
    "customerType": "B2C",
    "customer": {
      "name": "Camille Martin",
      "address": { "street": "12 rue de la Paix", "city": "Paris", "postalCode": "75002", "country": "FR" }
    },
    "lines": [
      { "description": "Order 78921", "quantity": 1, "unitPrice": 82.64, "taxRate": 20 }
    ]
  }'

{
  "outcome": "ACCUMULATED",
  "mandate": "FR_EREPORTING",
  "id": "txn_01H8X9K2M4QRT7VWYZ3ABCDEF",
  "period": { "key": "2026-09-D2", "start": "2026-09-11", "end": "2026-09-20" },
  "deadline": "2026-09-30",
  "reviewRequired": true,
  "message": "Included in your France e-reporting for period 2026-09-D2 — filing due 2026-09-30."
}

200 ACCUMULATED means the transaction has joined this reporting period — nothing is sent anywhere for it individually, and reviewRequired: true says a human must confirm the period before anything is filed. The transaction is visible straight away: track it with GET /v1/mandate-transactions/{id}, or list the period with GET /v1/mandate-transactions?mandate=FR_EREPORTING&period=2026-09-D2. Never resubmit the same transaction to try to update it (see credit notes below).

Idempotency

The x-idempotency-key header is optional and is only your retry hint. Clearvo identifies every document itself, from its documentType, country and invoiceNumber (for a purchase also the supplier tax ID and issue date), and returns that key in the X-Idempotency-Key response header. Re-sending the same invoice returns the stored result. Re-sending the same invoice number with different content is refused 409 IDEMPOTENT_BODY_MISMATCH instead of silently returning the old result; an earlier NEEDS_INFO or REJECTED attempt is re-run in place. A document missing one of those fields is stored under an identity Clearvo mints, with the warning NO_IDENTITY_NO_DEDUP in the response. See Idempotency.

Fields that matter for France

Credit notes and debit notes

Amounts on every line are non-negative; the sign is carried by the document type. A credit_note nets against the consumer aggregate in the period of its own date (not the original's date), and a debit_note adds to it. For invoice-level rows a credit note stays a separate document that references the original. Send a corrective document as a new transaction with its own number; never resubmit the original expecting an in-place update.

Needs-info handling

A transaction missing a field the mandate requires comes back as status WAITING_FOR_YOU (reason: NEEDS_INFO, errorCode: MANDATE_INCOMPLETE_DATA) instead of being accumulated. It's parked, not lost — resolve it before the affected period's filing deadline.

Alternatively, resubmit the same invoice with the complete data and the waiting attempt is re-run in place, because the invoice's identity is the same. The key you send does not change this, and the PATCH above works either way.

Period lifecycle

Accumulated transactions are grouped into a reporting period (keyed like 2026-09-D2), one batch per direction: sales appear as Issued and purchases as Received, each with its own status and deadline. List them with GET /v1/reporting-batches?obligation=fr_ereporting.

# 1. Read the batch and note its snapshotVersion
curl https://api.clearvo.io/v1/reporting-batches/{id} -H "x-api-key: csk_live_..."

# 2. Confirm exactly that version
curl -X POST https://api.clearvo.io/v1/reporting-batches/{id}/confirm \
  -H "x-api-key: csk_live_..." \
  -H "Content-Type: application/json" \
  -d '{ "snapshotVersion": 3 }'

Webhooks: reporting_batch.ready_for_review, reporting_batch.deadline_approaching, reporting_batch.deadline_passed and reporting_batch.overdue_reminder (see Webhooks). They remind you; they never file. Each row's period.status on GET /v1/mandate-transactions follows the same lifecycle. Pass state= to filter across transaction, period and clearance state in one query: NEEDS_INFO, HELD, OPEN, CLOSED, SUBMITTED or FILED.

Periods and deadlines

The reporting period and the filing deadline depend on your VAT regime:

Clearvo shows the deadline on every ACCUMULATED response and every batch, and reminds you as it approaches. It never files after the deadline on your behalf; with batch_auto it files the day before the deadline.

Export

GET /v1/fr/transactions/export streams every canonical France mandate transaction for the entity as text/csv or application/x-ndjson — built for pulling a full décade, month, or quarter's worth of rows for audit-defense purposes, rather than paging a UI. Bound the range with period (in the entity's own cadence) or from/to — mutually exclusive; omit both to export everything.