- 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.
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