At the end of the shift, the register prints out the Z-report. The day’s sales are all there: dine-in, takeout, and delivery, broken down by VAT rate. Until now, these figures were sent to the accountant once a month—sometimes less frequently. Starting in September 2027, some of this data will also have to be submitted to the tax authorities several times a month. This is e-reporting, and for many restaurants, it’s coming at the same time as another change: the end of the simplified VAT regime.
Key Points: As of September 1, 2026, all restaurants must be able to receive electronic invoices. As of September 1, 2027, small and micro-businesses will be required to issue invoices electronically and submit their sales data to individual consumers—this is known as e-reporting. The simplified VAT regime will be phased out on January 1, 2027: affected restaurants will transition to the standard accounting method, which determines the frequency of their e-reporting. E-reporting of counter sales covers daily totals by VAT rate, without any personal customer data.
Three obligations overlap, and they are often confused. In fact, these are the questions that come up most frequently among the restaurant owners we work with.
For a restaurant, e-reporting is therefore the most burdensome requirement: the vast majority of sales are made to individuals, who do not receive electronic invoices.
👉 Learn more: E-invoicing Reform: Everything You Need to Know in 7 Points
The electronic invoicing reform took effect as scheduled on September 1, 2026, for the receipt of invoices by all businesses, and for the issuance and e-reporting of invoices by large companies and mid-sized businesses. For an independent restaurant, a bakery, or a small chain, the upcoming deadlines are as follows:
These two reforms are distinct, but the first sets the pace for the second.
For sales to individuals, e-reporting does not cover each individual receipt. According to the tax authority’s guidelines, the data reported is aggregated on a daily basis: the pre-tax total and the VAT amount for each applicable rate, along with the transaction category (sale of goods or provision of services). No personal data, such as the customer’s name, is transmitted.
The frequency will depend on the VAT regime starting in 2027:
Let’s take an example. A neighborhood restaurant with 600,000 euros in revenue that previously filed its VAT return once a year under the simplified system will switch to the standard quarterly system on January 1, 2027. Starting in September 2027, it will submit its sales data 12 times a year. If it opts for monthly reporting, it will be 36 times a year. Under the 2026 Finance Act, each missed submission may be subject to a fine of 500 euros, up to a maximum of 15,000 euros per year.
At this rate, the question is no longer whether the cash register totals are correct at the end of the year, but whether they are correct every ten days.
The restaurant does not submit its data directly to the government. Instead, it uses an approved platform—which it must have selected—that receives data from the cash register or compatible software. The process is as follows:
In the system, Step 2 is the primary source of missing data: a day that hasn’t been closed isn’t reported to the accounting tools. Step 4, on the other hand, is often overlooked: a payment recorded twice, for example, throws the amounts out of balance and blocks synchronization. At Innovorder, Atlas—the data platform that centralizes payment data— includes an e-reporting tab to review data day by day and register by register before it is sent. The data can then be transferred to the certified platform in three ways: via API, automatic export, or manual export. Pennylane, a certified platform integrated with the Innovorder POS system, is one example, but the restaurant remains free to choose its own platform.
“Before closing out the day, verify that the amounts for each payment method recorded in the cash register match the actual cash received. Once the day has been closed, orders can no longer be modified, and any error on a day that has already been closed must be corrected with a reversal entry.” — Aurélien, Innovorder Support
👉 Learn more: Cash Register X and Z Reports: Definition, Requirements, and Management
A restaurant often combines several types of sales. Each one follows a different rule.
The cash register generates the data, but it does not select the approved platform, file the VAT return, or replace the accountant. Its role is to provide accurate, pre-broken-down figures at the right frequency.
Want to make sure your business is ready for e-reporting? Talk to an expert
Yes, if the business is subject to VAT and is based in France: Sales to individuals must be reported starting September 1, 2027, for small and micro-enterprises.
No. For sales to individuals, e-reporting covers daily totals by VAT rate, without any personal data.
As of January 1, 2027, businesses under the simplified tax regime will automatically transition to the standard tax regime: quarterly filing for revenue up to 1 million euros, and monthly filing for revenue above that amount or upon election. This regime then determines the frequency of e-reporting.
Under the 2026 Finance Act, a missed e-reporting submission can result in a fine of 500 euros, and a failure to issue an electronic invoice can result in a fine of 50 euros, up to a limit of 15,000 euros per year for each of these obligations. Failure to designate an approved platform is also subject to penalties, following a three-month formal notice.
This is possible when the cash register is integrated with this software, such as Pennylane for the Innovorder cash register. The data reported includes sales by payment method and by VAT rate, provided that each day has been closed out.
Most often, the day’s cash register has not been balanced, or there is a discrepancy in the amount (such as a payment that was recorded twice). With e-reporting, this type of discrepancy must be corrected before each submission.
No. For individual customers, a receipt is still required for purchases of 25 euros or more (including tax), and the sale is subject to e-reporting. Only sales to businesses require an electronic invoice.
No. The data goes through an approved platform, chosen by the restaurant, which forwards it to the government.
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