The E-reporting frequency is published by the French Government

After a long period of speculation about the frequency of reporting distant sales through the new e-reporting obligation, the French government has announced the transaction and payment reporting time frames under the new e-invoicing and e-reporting scheme. For taxpayers under the normal VAT regime, transactions will have to be reported 3 times a month according to the scheme in the following.

In France, transactions will have to be reported 3 times a month according to the following scheme:

• the 10th of the month (transactions from the 1st to the 10th of the month).
• the 20th of the month (transactions from the 11th to the 20th of the month).
• the last day of the month (transactions carried out after the 21st of the month).

Payment data will have to be provided once a month, at the latest by the 10th of the following month.

As a reminder, e-invoicing and e-reporting will become mandatory in France in three phases starting in January 2024.