In general (except in certain special cases concerning international operations), the data of e-reporting transactions, the list of which is defined by decree, must be transmitted by the company carrying out the operation, via a dematerialization platform partner of the administration or via the public invoicing portal.
Several modes and formats of transmission will be possible. If you have cash register software, the data included in the daily data summary for a cash register (ticket Z) can facilitate the transmission of the expected data in a dematerialized and structured format. If you issue electronic invoices to your private customers, you can submit this invoice directly in dematerialized and structured format on the partner dematerialization platform you have chosen or on the public invoicing portal. One or the other will be responsible for extracting the only data useful for e-reporting for the needs of the tax administration. In the latter case, however, the platform you use is not obliged to send the invoice to your customer.
In the absence of cash register software or system, or of deposit of invoice, the company will have the possibility of entering or transmitting a summary statement of the transactions carried out over the period. The data transmitted in e-reporting will be limited to the amount of the transactions and the related VAT.
Source impots.gouv.fr
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