- French VAT-registered businesses established, domiciled, or habitually resident in France, as well as non-established businesses, are subject to transaction data reporting (“e-reporting”) for transactions specifically covered by Article 290 of the CGI.
- Special rules apply to transactions involving businesses in French overseas territories and with persons established in Monaco.
- Exempt supplies and supplies exempt from invoicing under Articles 261 to 261 E CGI are excluded from e-reporting; this also applies where the transaction is outside France but would be exempt if it were French-sourced.
- Transactions classified under state security rules or covered by a national-security confidentiality clause in certain public contracts are also excluded.
- Non-established businesses using EU/OSS-style one-stop shop schemes for certain cross-border B2C services and distance sales are excluded from the e-reporting obligation.
Source: bofip.impots.gouv.fr
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.
Latest Posts in "France"
- France: IST Authorisations Move to CDS by 30 November 2026
- France E-Invoicing One Month In: What the First Numbers Reveal
- France Delays VAT Recodification to 2027, Extends Use of Old Provisions
- France 2027 Budget Proposes VAT Changes for TV, Company Cars and Property
- Flashback on ECJ Cases C-76/99 (Commission v France) – Transport of medical samples is closely related to exempt care
