The operations which will have to give rise to the transmission of data (e-reporting) concern
- companies subject to VAT in France and which trade
- with individuals and more broadly with non-taxable persons (trade known as business to consumer or BtoC),
- with companies not established on the national territory (i.e. taxable persons who have no establishment, domicile or habitual residence in France).
- Companies not established in France or their tax representative if applicable, must also transmit transaction data for transactions located in France that they carry out with non-taxable persons (individuals in particular) or other taxable persons not established in France. .
- On the other hand, transactions benefiting from an exemption from VAT pursuant to the provisions of articles 261 to 261 E of the general tax code, exempt from invoicing, do not fall within the scope of e-reporting. This is particularly the case for certain banking and insurance operations, medical and health services, educational services, operations carried out by non-profit organizations whose management is disinterested.
Source impots.gouv.fr
