France E-Reporting – Gap for Domestic Non E-Invoicing AP Invoices

Summary:

There appears to be a gap in Oracle’s France e-Reporting functionality. France requirements indicate that domestic B2B transactions outside e-invoicing scope (e.g., invoices received from SME suppliers who are not subject to the 9/1/26 mandate) must still be reported. However, Oracle Support has confirmed that domestic AP invoices are excluded from the standard Payables Invoice Extract (unless specifically designated as self-billing), with no documented way to include them.

This creates a compliance gap with no clear standard solution.

Content:

During testing of the France e-Reporting Payables Invoice Extract, we identified that domestic AP invoices (French suppliers, not e-invoicing, not self-billed) which are valid, VAT-bearing invoices, are not included in the extract.