How e-Reporting Works in France
The tax reform undertaken by France includes a new e-Reporting system to declare accounting and tax information for companies.
The new e-Reporting system was inspired by Spain, Portugal and Russia and requires companies to declare a series of electronic tax reports depending on their business sector.
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Which Companies Must do e-Reporting?
All companies that conduct international B2C and B2B transaction. It is mainly directed at operations that do not result in an electronic invoice or that are not conducted between taxpayers.
What Information Must I Declare Through the e-Reporting System?
The DGFiP has determined that the following must be reported:
Information Related to International B2B Transactions
Information related to the following transactions must be reported:
- Intracommunity deliveries of goods and services.
- Exports of home goods and products for the benefit of companies outside of the EU.
- Operations with overseas territories.
The information to be reported will be the same as in the electronic invoice, except that the tax ID of the companies will be the intracommunity VAT code for transactions in the EU and a different code for transactions outside of it.
The reporting system is the same as the electronic invoice and will be sent through a dematerialization platform to the public platform.
Information Relating to B2C Transactions
Inspired by countries like Spain, the DGFiP has also proposed the tax report for B2C operations. The proposal includes three scenarios depending on a company’s IT infrastructure.
If the company has a POS system
The company must declare a summary of all the issued tickets for the day called, Ticket Z.
If the company issues electronic invoices
It can issue the required information to the administration through the same method used by the B2B electronic invoice, without having to issue to the final client.
If the company has no IT systems
It must send a summary of its weekly or monthly operations.
Frequency of the e-Reporting
The reporting frequency of the reports depends on the tax regime the company falls under.
- A weekly report must be issued within 4 days of the end of the week for companies that fall under the normal tax regime.
- A monthly report must be issued within 7 days before the end of the month for companies under a special tax regime.
The e-Reporting timeline follows the same chronology as the B2B electronic invoicing timeline. As of 2023 all companies must comply with the DGFiP’s e-Reporting mandate:
- On January 1st 2023 for large companies.
- On January 1st 2024 for medium companies.
- On January 1st 2025 for SME’s.
EDICOM – A Global e-Invoicing Partner in France
EDICOM is a B2G electronic invoicing provider and is part of the Direction Générale des Finances Publiques (DGFiP) and Agence pour l'Informatique Financière de l'Etat (L'AIFE) work groups for the development of a new B2B and B2C electronic tax system.
While we wait for the official publication of the technical and legal specifications by the French government EDICOM is working to help companies adapt their systems to the new B2B e-invoicing an e-reporting systems.