When to use this body type

Use the e-report body when submitting transaction and payment data to French tax authorities for transactions outside the domestic B2B e-invoicing scope: B2C sales, cross-border B2B transactions, and other out-of-scope supplies. E-reports are submitted per SIREN, not per establishment.

If both parties are VAT-registered in France and the transaction is domestic B2B, submit an invoice instead. See e-invoicing vs. e-reporting if you are unsure which applies.

SBDH values

When submitting an e-report, use these values for the SBDH elements that differ from the standard configuration. All other SBDH elements follow Create a Standard Business Document.

Embedding the Flow 10 body

Flow 10 XML must be Base64-encoded and embedded inside <enc:EmbeddedDocument>:

<svs:SovosDocument>
  <svs:SovosLegalDocument>
    <enc:Base64Document>
      <enc:EmbeddedDocument id="[Your_ReportID]"
                           fileName="report_flow10.xml"
                           mimeCode="application/xml">
        [Base64-encoded Flow 10 XML]
      </enc:EmbeddedDocument>
    </enc:Base64Document>
  </svs:SovosLegalDocument>
</svs:SovosDocument>

The complete request must not exceed five megabytes — this applies to the full request including the SBDH envelope and Base64-encoded Flow 10 XML. This limit applies to the standard submission path only. For files larger than five megabytes and up to 120 MB, use the presigned URL upload flow. See Submit large files for France e-reporting for details.

Flow 10 schema

The Flow 10 XML body contains three sections:

1. ReportDocument — identifies the report, the submitting party, and their role (seller or buyer).

2. TransactionsReport — invoice and transaction data (optional).

3. PaymentsReport — payment data (optional).

At least one of TransactionsReport or PaymentsReport must be present.

For the complete Flow 10 field reference, schema for each flow type (10.1-10.4), rectification reports, and complete sample SBDs, see e-reporting.