With the decision to implement mandatory e-invoicing in France from July 1, 2024, the government also introduced mandatory electronic reporting of non-mandated e-invoicing transaction data and payment data to the tax administration from that date.
The French Ministry of Finance has defined the frequency of sending such reports and indicated which transactions are to be covered by e-reporting.
As for the frequency of reporting transactions not covered by mandatory e-invoicing and payment data, this must be done every 10 days, every month or every two months depending on the tax regime in which the taxpayer operates.
With regard to the transactions to be covered by compulsory e-reporting, the Ministry of Finance has decided to publish a list of all possible supplies of goods and services covered by the new obligation.
The list covers transactions from quite simple ones, such as the supply of goods or services by a taxpayer to a natural person from France and outside France (domestic and international B2C transactions) or the supply of goods or services by a taxpayer from France to a taxpayer from another EU Member State (ICT or export services) or outside the EU (export of goods or services). It also covers more complex cases, such as the supply of goods or services located in France by a taxable person not established in France to a taxable person also not established in France.
There’s more you should know about e-invoicing in France – learn more about the new and upcoming regulations.