Payment e-reporting: the tax authority sets 1 September 2027 for SMEs and micro-businesses — tracking collections becomes data to keep clean
The 30 September 2026 BOFiP notice restates the duty to send transaction and payment data to the tax administration: 1 September 2026 for large firms and mid-caps, 1 September 2027 for SMEs and micro-businesses.
In a notice published on 30 September 2026, the French tax authority (DGFiP) restates, as part of the roll-out of electronic invoicing, the duty to send the tax administration transaction data (sales to non-VAT-registered customers or international sales) and payment data (operations where VAT falls due on collection). It applies to invoices issued, or failing that to operations whose chargeable event occurs, from 1 September 2026 for large companies and mid-caps, and from 1 September 2027 for SMEs and micro-businesses. The e-invoicing rules themselves will be commented on later.
For a branch or network that bills subscriptions (domiciliation, ancillary services), the calendar leaves a year, but the practical point is already here: knowing, invoice by invoice, what has been collected and when. That is also what feeds payment reminders. An assistant can prepare the list of overdue invoices and draft the reminder; a person at the branch reads and sends it.
For AppH
- Clean collection tracking pays twice: the customer reminder today, the payment-data transmission tomorrow. Preparing reminders is a repetitive task an assistant absorbs well.
- The twelve-month lead time for SMEs allows a calm start, beginning with a pilot branch.
Against / the honest limit
- AppH transmits nothing to the tax administration, is not an invoicing platform and gives no tax advice: the obligation sits with the company, its accountant and its approved platform.
- The text cited is a short doctrine notice; e-invoicing rules will be commented on later. Check with your accountant before any decision.
A 2027 date is no reason to wait before knowing who has paid what. An assistant that prepares reminders and flags gaps saves time; sending and deciding stay human.
Reviewed by a human at AppH