How is e-reporting affecting B2C transactions in France?

E-reporting is the latest transaction data transmission system set up by the Direction Générale des Finances Publiques (DGFiP) as part of the project for the generalization of e-invoicing. For transactions not covered by e-invoicing, companies will have to send e-reports to the Tax Authority; this includes all B2C transactions and international B2B transactions (outside of the OSS). Let's look at which B2C transactions will be influenced by e-reporting in the following sections.