France Clarifies Mandatory E-Reporting Rules for B2C and International B2B VAT Transactions

France is introducing a mandatory transaction e-reporting system for VAT compliance, affecting both domestic and international operators.
B2C transactions require daily aggregated VAT data reporting, without transaction-level detail or personal customer data.
International B2B transactions involving non-French taxable persons are in scope, with data requirements similar to electronic invoicing.
Reporting frequency depends on the company’s VAT regime, ranging from every 10 days to every two months.
Certain transactions, such as imports and VAT-exempt activities, are excluded from the reporting requirements.

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.