- The rules for transaction e-reporting under French CGI Article 290 are set out in Article 41 septies L of Annex IV, and apply to all in-scope transactions whether the taxpayer is in France or abroad and whether the counterparty is taxable or non-taxable.
- Transaction data must be transmitted to the tax administration by the approved platform in structured XML format, using the external specifications published on impots.gouv.fr.
- Reporting frequency depends on the taxpayer’s VAT regime, not on the nature of the transaction or customer.
- Monthly standard-regime VAT taxpayers must file three times per month: for transactions from days 1–10, 11–20, and 21 to month-end.
- Quarterly standard-regime taxpayers, simplified-regime taxpayers, VAT exemption beneficiaries, and forfait reimbursement scheme taxpayers file monthly or every two civil months as applicable; for transactions with non-taxable persons, data are aggregated by day.
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.
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