- France’s BOFiP guidance clarifies new VAT e-reporting rules introduced alongside mandatory e-invoicing from 1 September 2026 for large/medium businesses and VAT groups; SMEs and micro-enterprises join from 1 September 2027.
- Two reporting streams apply: transaction e-reporting and separate payment e-reporting, covering transactions not captured by domestic B2B e-invoicing.
- Transaction e-reporting mainly covers B2C sales and certain international transactions, applies to both French and non-established taxable persons in some cases, and excludes certain exempt supplies.
- For B2C, data is generally reported in aggregate daily and includes transaction category, taxable amount, VAT by rate, currency and transaction date; reporting frequency varies by VAT regime, with monthly-regime taxpayers filing three times per month.
- Payment e-reporting is required where VAT is due on receipt of payment, especially services and advance payments; payment data is reported through accredited platforms in structured XML, or via invoice status updates (“Encaissée”) for e-invoiced supplies.
Source: vatcalc.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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