Am I affected if I only sell to individuals?

You may be subject to e-reporting. Your activity, transactions and tax situation also matter. Your accountant can confirm which obligations apply to your business.

Do I need to ask for every customer’s name?

For the e-reporting of sales to individuals described here, data is grouped and the customer’s name is not transmitted. If a customer requests an invoice, the information needed for that invoice is a separate matter.

IOTILL / ELECTRONIC INVOICING

E-reporting and consumer sales

Do you sell to individuals? Your customers continue shopping as usual. E-reporting changes how certain data from those sales is sent to the tax authority.

By the iotill team · France · Updated on 12 October 2026

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Sales to individuals: receipts provide transaction data.

THE ESSENTIALS

In practice, for your shop.

E-reporting means transmitting information about sales covered by the reform. For sales to individuals, this notably involves data grouped by day, such as sales amounts and VAT. You do not create a business invoice for every receipt.

The sale is recorded
Your customer pays for their purchase on the POS, kiosk or mobile terminal you use.
The data is grouped
Information from the relevant sales is used to prepare the data to transmit.
Transmission is arranged
An approved platform receives the data for transmission to the tax authority.

Checkout remains familiar for your customer.

Your customer chooses their items, pays and receives a receipt. They do not need to become a business customer for the sale to fall within e-reporting.

On your side, relevant sales contribute to a set of data: notably dates, amounts and VAT. For sales to individuals, this information is grouped by day. The French tax authority specifies that the customer’s name is not transmitted in this e-reporting.

Start with the sales you already make.

Whether you take payment on a POS, a kiosk or a mobile terminal, the starting point is the recorded sale. iotill prepares the relevant data as part of your sales management.

To prepare your installation, review the available data, chosen platform and planned connection with your reseller. The aim is to understand how information moves from your sales to transmission, and where to check that transmission has taken place.

Card or cash: the payment method does not determine everything.

A sale to an individual may fall within scope whether paid by card or cash. Your payment-method breakdown remains useful for monitoring activity, but it does not by itself tell you which data must be reported.

You will also encounter the term “payment e-reporting”. It concerns certain transactions and information about when they are paid. Your accountant helps identify what applies to your business and how often. Your reseller then explains how to prepare and transmit this data with your installation.

Straightforward answers to your questions.

Am I affected if I only sell to individuals?: You may be subject to e-reporting. Your activity, transactions and tax situation also matter. Your accountant can confirm which obligations apply to your business.
Do I need to ask for every customer’s name?: For the e-reporting of sales to individuals described here, data is grouped and the customer’s name is not transmitted. If a customer requests an invoice, the information needed for that invoice is a separate matter.