The current tax reform of invoicing undertaken in France includes a new e-Reporting system for the declaration of accounting and tax information intended for companies.
Inspired by systems in force in Spain, Portugal or Russia, the new e-Reporting system consists for companies in transmitting a series of electronic tax reports according to the type of commercial transaction carried out.
Which companies must do e-reporting in France?
All companies that carry out B2C and B2B transactions internationally. It concerns operations which do not give rise to invoicing and / or which are not carried out between passive subjects.
Source Edicom
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