E-Reporting for France

Submit detailed Payables invoices and reports for French overseas territories (DROM-COM) electronically to the French tax authorities using designated service providers. DROM-COM countries are the French overseas regions that belong to the French Republic outside Europe. This is to comply with the 2026 electronic invoicing mandate in France.

The enhanced e-Reporting for France supports Payables invoice extract for DROM-COM countries using one of two options:

  1. Identify the supplier address country as France and DROM-COM country by postal code.
  2. Identify the supplier address with the original supplier DROM-COM country code.

New rules apply for including Payables DROM-COM invoices for services as part of e-Reporting during a run of the Payables Invoice Extract for France process. These rules are based on the definition of the new lookup types for e-Reporting for France:

  • ORA_JEFR_DOM_COM_POSTAL_CODE - Determines the postal codes for France overseas territories included in the extraction for e-Reporting.
  • ORA_JEFR_DOM_COM_PRODUCT_TYPE - Determines the product types for France overseas territories included in the extraction for e-Reporting.
  • ORA_JEFR_DOM_COM_EXTRACT - France overseas territories included in extraction for e-Reporting.
  • ORA_JEFR_DOM_COM_NOT_EXTRACT - France overseas territories excluded from extraction for e-Reporting.

The Payables invoice extract for DROM-COM countries options:

1. Identify the supplier address country as France and DROM-COM country by postal code.

  • Two new standard lookup types were introduced to control the extraction:
    • ORA_JEFR_DROM_COM_POSTAL_CODE Extracted DROM and COM Countries Postal Codes.
      • Contains postal codes for DROM-COM countries to be extracted.
      • Postal Code format:
        • 3-digit codes: Cover a range (e.g., "973" covers 97300-97399).
        • 5-digit codes: Match exact postal codes (e.g., "97133" extracts only that specific code).
      • The lookup codes for ORA_JEFR_DOM_COM_POSTAL_CODE are seeded, however they are user-updatable.
      • Users can disable specific lookup codes to exclude invoices with those postal codes.
      • Seeded Lookup Codes: 
        • 973 French Guiana 
        • 976 Mayotte
        • 975 Saint Pierre and Miquelon 
        • 978 Saint Martin - French part 
        • 986 Wallis and Futuna
        • 987 French Polynesia
        • 988 New Caledonia
        • 97133 Saint Barthelemy
        • 97150 Saint Martin City 
    • ORA_JEFR_DOM_COM_PRODUCT_TYPE Extracted DROM and COM Countries Product Types. 
      • Identifies whether invoices are for services, goods, or mixed.
      • Enabled by default: Services and Mixed.
      • Disabled by default: Goods only, or undefined product types.
      • Product type is defined at the invoice line level.
  • Extraction logic:
    • An invoice is extracted only if both conditions are met.
      • The invoice postal code is enabled in ORA_JEFR_DOM_COM_POSTAL_CODE.
      • The invoice line product type is enabled in ORA_JEFR_DOM_COM_PRODUCT_TYPE.
    • If only one condition is met, the invoice is not extracted.

2. Identify the supplier address with the original supplier DROM-COM country code.

  • Three new standard lookup types were introduced to control extraction:
    • ORA_JEFR_DOM_COM_EXTRACT Extracted DROM and COM Countries.
      • Contains DROM-COM country codes that should be extracted.
      • Country codes are defined in the Lookup Code Meaning field.
      • Seeded Lookup Codes:
        • GF French Guiana
        • YT Mayotte
        • PM Saint Pierre and Miquelon
        • MF Saint Martin - French part
        • WF Wallis and Futuna
        • PF French Polynesia
        • NC New Caledonia
        • BL Saint Barthelemy
    • ORA_JEFR_DOM_COM_PRODUCT_TYPE Extracted DROM and COM Countries Product Types.
      • Identifies whether invoices are for services, goods, or mixed.
      • Enabled by default: Services and Mixed.
      • Disabled by default: Goods only, or undefined product types.
      • Product type is defined at the invoice line level.
    • ORA_JEFR_DOM_COM_NOT_EXTRACT Not Extracted DROM and COM Countries.
      • Contains DROM-COM country codes that should be excluded from extraction.
      • Seeded Lookup Codes:
        • GP Guadeloupe
        • MQ Martinique
        • RE Reunion
  • Extraction logic:
    • The process validates invoices in the following order:
      • If the country is enabled in ORA_JEFR_DOM_COM_NOT_EXTRACT, then Invoice is not extracted.
      • If the country is enabled in ORA_JEFR_DOM_COM_EXTRACT and if the product type is enabled in ORA_JEFR_DOM_COM_PRODUCT_TYPE, then Invoice is extracted.
    • If only one condition is met, then Invoice is not extracted.

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

Steps to enable and configure

You don't need to do anything to enable this feature.

Tips and considerations

If you use Option One to identify the supplier address country as France and DROM-COM country by postal code, ensure that you define the supplier postal codes with a length of 5 numbers and no spaces.