- From 1 September 2026, all French companies must be able to receive e-invoices; large and mid-sized companies must also issue them, while small and micro-enterprises follow on 1 September 2027.
- The reform also includes e-reporting: retailers must transmit B2C sales data, international operation data, and payment data only where VAT is due on collection.
- For B2C, DGFiP requires aggregated daily data by transaction category and VAT rate, showing taxable base and VAT amount, plus the reporting entity’s SIREN, period, and any VAT payment option; no consumer-level data is reported.
- Under the standard monthly VAT regime, B2C transaction data are reported every ten days with deadlines on the 20th, 30th, and 10th of the following month; payment data are reported monthly by the 10th of the following month only for operations taxed on collection.
- Retailers selling goods generally do not need to report payments because VAT becomes chargeable on delivery, not on collection.
Source: fiscal-requirements.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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