Rollout Timeline (2026–2027): France’s e-Reporting starts 1 October 2026 alongside e-Invoicing. Large and medium companies begin first, expanding to small and micro-enterprises by September 2027 per DGFiP schedule.
Scope of Transactions: Covers B2C and cross-border B2B transactions excluded from e-invoicing. Businesses must transmit detailed transaction and payment data for French VAT-related and international operations electronically.
B2C Reporting Methods: Depending on IT setup, sellers report via POS “Z ticket” summaries, e-invoicing channels, or periodic summaries (10-day/monthly) for non-automated systems to ensure consumer sales are captured.
Cross-border B2B Coverage: Includes intra-community supplies, acquisitions, exports, and transactions involving overseas territories where French VAT applies. Both invoice and payment data must be transmitted under DGFiP schema.
Reporting Frequency: Normal VAT taxpayers report transactions tri-monthly (10th, 20th, month-end). Simplified regimes submit monthly reports within seven days post-month-end, with limited weekly options for high-frequency traders.
Source: vatcalc.com
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