E-reporting for France

Submit Payables invoices and Receivables receipts electronically to the French tax authorities using designated service providers. The electronic reports include detailed information about Payables invoices and Receivables receipts. This is to comply with the 2026 electronic invoicing mandate in France.

France is implementing mandatory e-invoicing as part of its adoption of the European Union standard EN 16931. This initiative will be introduced in a Peppol-inspired Continuous Transaction Control (CTC) framework. The mandate will come into effect in Sep-2026 for large and medium-sized enterprises and Sep-2027 for all remaining companies.

The French e-invoicing model is a tailored subset of the EU’s EN 16931 standard and closely follows the four-corner model. In this system, certified Sender Access Points and Receiver Access Points, known as Registered Private Platforms (or Plateformes de Dématérialisation Partenaires – PDPs), facilitate the exchange of e-invoices. These PDPs also extract VAT metadata from invoices and transmit it to the French Ministry of Finance. This data will be used to populate the monthly VAT declaration form. To ensure efficient and accurate delivery of e-invoices, the Ministry of Finance maintains a centralized National e-Address Registry on its public platform, the Plateforme Publique de Facturation (PPF).

As of 15-Oct-2024, the French tax authorities (DGFiP) announced that direct connections to the PPF, will not be supported. Going forward, all e-invoice transmissions will exclusively rely on certified PDPs, marking a significant shift towards a decentralized but controlled e-invoicing ecosystem.

The e-Reporting for France feature in Oracle ERP Cloud:

• Provides customers in France with a solution to generate:
  • The e-Reporting Payables extract for self-billing invoices, international invoices, credit memos, and prepayments in the UBL 2.1 format.
  • The Life Cycle Refused extract file for Payables invoices.
  • The Life Cycle Collected extract file for Receivables transactions.  Output file is in the CDAR format. The process generates Life Cycle Collected extract file for Receivables transactions with applied and unapplied receipts amounts.
• Includes the Life Cycle status extract feature that facilitates the extraction of two mandatory invoice statuses that must be issued by the entity:
  • Collected (Encaissée) – for Receivables invoices.
  • Refused (Refusée) – for Payables invoices.
• Supports the e-Reporting and Life Cycle Legal requirements using a registered private platform (PDP). The communication with Tax Authority portal is via PDPs using a Collaboration Messaging Framework (CMK).
• Provides the Collaboration Messaging Framework (CMK) that ensures:
  • Message exchange capabilities with PDP.
  • Possibility to receive synchronous and asynchronous response messages with statuses from PDP.
  • Review the original and transformed message file.
  • Possibility to customize the UBL stylesheet based on the specific business requirements.
  • Query and review delivery status for invoice or transaction number, Supplier or Customer details.
  • Resubmit process for transactions with failed transmissions.
• The e-Reporting solution for Receivables transactions uses the Generate and Transfer XML Transactions process, the same as e-invoicing. This process generates and sends Receivables transactions to the PDP as XML invoices in UBL 2.1 format.

Payables Invoice and Life Cycle Status Extract for France process

• Assigns JE_PREPARE_FINANCIAL_REPORTS_FOR_FRANCE_PRIV privileges to run the Payables Invoice and Life Cycle Status Extract for France process.
• Generates the extract for Payables self-billing and international invoices by running the Payables Invoice and Life Cycle Status Extract for France process with the parameter value Extract Payables invoices.
  • This process will automatically trigger the ‘Payables Invoice Extract for France’ child process which will generate an xml file with multiple invoices. The contents of the generated file is based on a BIP report which can be customized to add specific business requirements.
  • CMK will process the generated xml file by splitting it per invoice, transforming the contents into a UBL 2.1 compliant format based on the UBL-2-1-AP-Invoice-Extract-Out Stylesheet and sending it to the PDP afterwards.
  • The UBL-2-1-AP-Invoice-Extract-Out Stylesheet can be customized based on specific business requirements.
• Generates the extract for the Life Cycle file for Refused and Collected status by running Payables Invoice and Life Cycle Status Extract for France with the parameter value Extract life cycle status Refused or Extract life cycle status Collected.
  • This process will automatically trigger a child process ‘Life cycle status extract for France’ which will generate a file with multiple transactions. The contents of the generated file is based on a BIP report which can be customized to add specific business requirements.
  • The generated file for Life Cycle Collected will be in CDAR format while an xml file will be generated for Life Cycle Refused.
  • CMK will process the generated file by splitting it per transaction and send it to the PDP afterwards.
  • The CDAR BIP template can be customized based on specific business requirements.
• Includes the Payables Invoice and Life Cycle Status Extract for France process that updates the Extract status GDFs of each transaction to Submitted once it finishes with a Succeeded status.
• Provides the Payables Invoice Extract Status and Life cycle status Refused Extract Status GDFs in the invoice header.
• Includes the Life Cycle Collected status on the receipt’s applications.
• Allows users to define the maximum size limit for one batch with the Lookup Type ORA_JEFR_BATCH_SIZE (Configurable batch size per file). If the batch size exceeds the maximum size limit, the process generates multiple batch files.

Payables Invoice and Life Cycle Status Extract for France process rules

• The ‘Payables Invoice Extract for France’ extracts Self-billing invoices based on these rules:
• • The Self-billing GDF on invoice header for manual created Payables transactions set to Yes.
  • Payables invoice is with the invoice source ERS (Evaluated Receipt Settlement).
  • Invoice is accounted.
  • Invoice must have VAT Tax line.
  • The self-billing XML output file will be identified separately from other e-reporting transactions using these attributes:
    • Transaction Type (BT-3): 389 - Self Billing.
    • Profile Type (BT-24): urn:cen.eu:en16931:2017 (applicable to e-invoicing).
• The ‘Payables Invoice Extract for France’ extracts international invoices based on these rules:
• • International Invoices are selected where Supplier bill-to address is not in France.
    Note: Domestic invoices are not part of the Payables e-Reporting extract.

• Invoice is accounted.
• Invoice must have VAT Tax line.
• To exclude transactions from e-reporting extract, set value Yes in the Do Not Extract GDF on invoice header.
• User can recreate Payables Invoice Extract file only when the 'on Payables' Invoice header has a defined value, 'Extract Payables Invoices' in the 'Recreate File Type' GDF.

The Life Cycle status extract for France process

The program based on the Extract type parameter value will distinguish between the two statuses, which can be set to either “Extract life cycle status Collected” or “Extract life cycle status Refused”

• Extract life cycle status Collected: The program will extract all receipt applications and un-applications associated with Receivables transactions with tax point basis set to “Payment.” The output file generated by the program will be in the mandated CDAR format.
• Extract life cycle status Refused: The program will extract all invoices that have assigned a “Refused” user defined invoice hold.

Rules for Life Cycle Refused status process:

• Generated file can contain more than one invoice.
• Life Cycle file is generated for Invoices with non-released Refused Invoice Hold.
• After the file is generated, the process updates 'Extract Status' GDF to status Submitted.
• The process prevents duplication in reporting for invoices that were already reported.
• You can only recreate the file if the Recreate File Type GDF in the Payables Invoice header is set to Extract life cycle status Refused.

Rules for Life Cycle Collected status process:

• Generated file can contain more than one invoice.
• Life Cycle status is generated only for invoices with Tax Point Basis is PAYMENT.
• Life Cycle file is generated for invoices when the receipt is applied to Invoice. Receipts that are not applied to Invoice and are On-Account, are not reported and extracted in the Life Cycle extract file.
• Receipts/Invoices that were already reported as Collected and are unapplied from Receipt, are reported as Collected again but with negative unapplied amount.
• After file is generated, the process updates internal GDF status to status Submitted.
• The process prevents duplication in reporting for invoices that were already reported.
• You can only recreate the file if the Recreate File Type GDF on the Receipt is set to Extract life cycle status Collected.

Payables Invoice and Life Cycle Status Extract for France process parameters

Seq.No	Parameter Name	Description
1	Extract Type	Mandatory parameter. List of Values: Extract Payables invoices Extract life cycle status Collected Extract life cycle status Refused
2	Reporting Level	Mandatory parameter. List of Values: Legal entity
3	Reporting Context	Mandatory parameter. Legal entity name.
4	Tax registration Number	The first-party tax registration number of the transaction.
5	Invoice Number	Invoice Number. Parameter is available for all Extract Types: Payables Invoice extract. Life Cycle status REFUSED for Payables Invoices. Life Cycle status Collected. You must provide the Invoice Number with Receipt number for this extract type.
6	Receipt Number	Parameter is available only for Extract Type ‘Life Cycle status Collected’ and this field is mandatory.
7	From Accounting Date	'From Accounting Date' for Payables invoices or Receivables applications.
8	To Accounting Date	'To Accounting Date' for Payables invoices or Receivables applications.
9	From Invoice Date	From Payables invoice date. Applicable only for Extract Payables invoices.
10	To Invoice Date	To Payables Invoice date. Applicable only for Extract Payables invoices.
11	Transactions Included	Mandatory parameter. List of Values: New for new transactions Recreate file - When a Receivables invoice or receipt application is reported with the GDF status Submitted, you must manually define the type of extract in the Recreate File Type GDF on Invoice or Receipt and run the process to generate a new e-Reporting or Life Cycle extract. After the process completes with the status Succeeded, the value from the Recreate File Type GDF is deleted.
12	Process Type	Mandatory parameter. List of Values: Generate extract: Process involves generating extract for Payables Invoices, Life Cycle Collected, or Life Cycle Refused. Synchronize extract status: Process involves synchronizing the response status from CMK and updating the Invoice Extract Status or Extract Status GDFs with response status in CMK.

Manage status Refused for Payables Invoices with standard user Hold feature:

1. Create new user hold for refused Payables invoices. Users can define multiple Holds used for Life Cycle Refused.
   1. Navigate to Manage Invoices Holds and Releases and define these fields:

• Type - Invoice hold reason.
• Name - Short Refused status name.
• Description - Refusal reason description.

2. Save your work.

2. Define Refused Invoice Holds Names as Lookup Codes in the ORA_JEFR_LC_REFUSED_INCLUDED Manage Standard Lookups.
   This Lookup Type identifies the Payables holds that are included in the Life Cycle Refused extract.
   1. Navigate to Setup and Maintenance > Manage Standard Lookups.
   2. Search for ORA_JEFR_LC_REFUSED_INCLUDED Lookup Type
   3. Define these fields:
      • Lookup Code - Short Hold Name = Short Refused Status Name. This value should be identical as Invoice Hold Name.
      • Display Sequence – Define Row sequence number.
      • Enable – Yes.
      • Start Date – Define start date for lookup code.
      • End Date – Leave it blank.
      • Meaning – Define Refusal reason code that will be reported in the file.
      • Description – Define Refusal reason description that will be reported in the file.
   4. Save your work.
3. Set Invoice to Refusal Hold
   1. Navigate to Manage Invoices > Actions > Approval > Hold.
   2. Define the Refusal Hold. Users can define multiple Refusal holds for one invoice.
   3. Save your work.

Available data elements in the Payables invoice extract include:

1. Invoice header details:

• Invoice Number, Invoice Date, Invoice Type Lookup Code, Invoice Currency Code, Tax Currency Code, Terms Date, Description, Source, Project Name, Project Number, Contract Number, Identifying PO, Receipt Number, Payment Terms Name, Note Type Code, Note Text
• Previous Invoice Number, Previous Invoice Date, and Previous Invoice Type Lookup Code.
• Invoice Third Party Tax Reg Number, Goods Received Date, Invoice Received Date, and Additional Comments.
• Descriptive flexfields and context, and Global descriptive flexfields and context.
• Final Invoice, Payment Status, and Product Type.
• Exchange Rate Type, Exchange Rate, and Exchange Rate Date.
• Document Sub Type and Document Sub Type Code.

2. Invoice line details:

• Line Number, Line Type Lookup Code, Line Description, Item Description, UOM Code, and UOM Description.
• Product Type, Quantity Invoiced, Unit Price, Project Name, Project Number, and Contract Number.
• PO Number, PO Line Number, PO Discount Type, PO Discount Amount, PO Discount Base Amount, and PO Discount Reason.
• Receipt Number, Receipt Line Number, and Receipt Date.
• Previous Invoice Number, Previous Invoice Date, Previous Invoice Type, and Previous Invoice Line Number.
• Ship To Address Line1-3, Building, Floor Number, Province, County, City, Postal Code, State, and Country.
• Transaction Business Category and Name.
• Product Fiscal Classification Code and Name with assigned Tax Reporting Type and Tax Reporting Code.
• Intended Use Code and Name with assigned Tax Reporting Type and Tax Reporting Code.
• Product Type, Product Category Code, and Name.
• User Defined Fiscal Classification Code and Name with assigned Tax Reporting Type and Tax Reporting Code.
• Tax Classification.
• Descriptive flexfields and context.

3. Tax line details and Tax rates details:

• Tax Point Basis.
• Taxable Amount in ledger and tax currency.
• Tax Amount in ledger and tax currency.
• Tax Rate Type, Tax Reporting Type, Tax Reporting Code, Legal Message Flag and Legal Justification Text.
• Exempt Reason, Exempt Reason Code.

4. Supplier details:

• Supplier Name, Supplier Alternate Name, Supplier Income Tax ID, Supplier Email Address, Supplier Address Line1-4, Building, Floor Number, Province, County, City, Postal Code, State, Country, Phone, and Third Party Registration Number.

5. Legal Entity Information:

• Legal Entity Name, Legal Entity Address Line1-4, Building, Floor Number, Province, County, City, Postal Code, State, Country, Primary Legal Entity Phone, Primary Contact Name, Primary Contact Email Address, LRU Registration Number, Legal Entity Registration Number, Legal Entity Identifier, and First Party Registration number.
• Legal Entity descriptive flexfields and context.

6. Installment:

• Payment Number, Payment Status Flag, Payment Method Code, Payment Method Name, Bank Account Number, Bank Account Name, Bank Name, and Bank Legal Entity details when Legal Entity is different from Invoice Legal Entity.

7. Item details:

• Trading Partner Item, Trading Partner Item Description, Item Number, and Item Category Name.
• Item Description in US language.
• Descriptive flexfields and context.

Available data elements in the Life Cycle Refused extract include:

1. Invoice details:

• Invoice Number, Invoice Type Lookup Code, Invoice Product Type, Invoice Payment Status, Invoice Received Date, Invoice Creation Date, Final Invoice Flag, and Job Start Time.

2. Supplier details:

• Supplier Name, Supplier Alternate Name, Supplier Site Name, Supplier Income Tax ID, Supplier Email Address, Supplier Address Line1-4, Building, Floor Number, Province, County, City, Postal Code, State, Country, Phone, and Third Party Registration Number.

3. Legal Entity Information:

• Legal Entity Name, Legal Entity Address Line1-4, Building, Floor Number, Province, County, City, Postal Code, State, Country, Primary Legal Entity Phone, Primary Contact Name, Primary Contact Email Address, LRU Registration Number, Legal Entity Registration Number, and Legal Entity Identifier.
• Legal Entity descriptive flexfields and context.

4. Invoice Hold:

• Hold Code, Hold Name, Hold Reason.

Available data elements in the Life Cycle Collected extract include:

1. Receipt and Transaction details:

• Receipt Number, Transaction Number, Transaction class, Invoice Type Lookup Code, Job Start Time, Amount Applied, Receipt Amount, Amount Remaining, Printing Last Printed, Product Type, Payment Status, Final Invoice Flag, Third Party Registration Number, Receipt Currency Code, Apply Date, and Trx Creation Date.

2. Legal Entity Information:

• Legal Entity Name, Legal Entity Address Line1-4, Building, Floor Number, Province, County, City, Postal Code, State, Country, Primary Legal Entity Phone, Primary Contact Name, Primary Contact Email Address, LRU Registration Number, Legal Entity Registration Number, Legal Entity Identifier, and First Party Registration number.
• Legal Entity descriptive flexfields and context.

3. Bill To Customer details:

• Customer Name, Customer Account Number, and Country.

The Business benefit is compliance with the new French electronic invoicing and reporting regulatory requirements.

Steps to Enable

Assign the JE_PREPARE_FINANCIAL_REPORTS_FOR_FRANCE_PRIV privileges to run new Payables Invoice and Life Cycle Status Extract for France process.

Assign the Maintain Supplier Corporate Tax Identifiers Data and Maintain Supplier Tax identifiers PII Data privileges to see supplier's Income Tax ID.

Tips And Considerations

• Complete the required prerequisite setup in Collaboration Messaging Framework to set up the message exchange between Oracle Cloud Applications and trading partners.
• A run of the Payables Invoice and Life Cycle Status Extract for France process generates and displays the Transformed Message in the Manage Collaboration Messaging History page.

Key Resources

• E-reporting for France
• Payables Invoice and Life Cycle Status Extract for France Process
• Payables Invoice and Life Cycle Status Extract for France Process Rules