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 5 MB — this applies to the full request including the SBDH envelope and Base64-encoded Flow 10 XML. See API limits for details. If your data volume approaches this limit, split into multiple reports using separate SenderDocumentId values — multiple submissions per period per SIREN are supported.

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.