News
Which companies are subject to e-reporting in France?
Summary
Under the new e-invoicing mandate all companies that conduct international B2C and B2B transactions. Some foreign companies that are not established in France may be subject to the e-Reporting obligation, provided that the transaction they carry out is carried out in France and subject to VAT.
Do you know what's the difference between e-reporting and e-invoicing in France? We unveil in the following.
Content
The main difference between E-reporting and E-invoicing is in the transactions involved. E-invoicing applies to transactions between taxpayers based in France that fall under the scope of VAT and to which the French invoicing regulations apply.
The transactions affected by e-Reporting are transactions conducted in an international B2B framework and B2C transactions.
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