- France’s e-invoicing reform includes e-reporting, which requires electronic transmission of certain transaction and payment data to the tax authorities.
- Foreign companies with a French VAT number are affected by e-reporting, even if they are not subject to the e-invoicing obligation.
- From September 1, 2026, non-resident VAT-registered companies must report certain operations carried out in France.
- E-reporting aims to improve VAT fraud detection, tax audits, data quality, and support future pre-filled VAT returns.
- The key difference: e-invoicing applies mainly to domestic B2B transactions between French-established companies, while e-reporting covers transactions outside that scope.
Source: asd-int.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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