Fiscal subject related
The primary requirement is to provide daily cumulative sales data at the level of each legal entity, identified by its SIREN number. This means that if a company operates multiple establishments (each identified by a SIRET number), it must aggregate and report the cumulative sales by category for all its SIRETs. In turn, that means that simply sending an end-of-day report (Z report) will not be enough. Z report data will have to be aggregated from all POS systems and sent to the Invoicing Platform for reporting.
To comply with these requirements, businesses must ensure that their sales monitoring tools, such as cash register software and online sales platforms, can distinguish between different sales categories and transmit the correct information in a standardized format. This allows for a simple summation that aligns with the reform's requirements. This means that the summation of all company-wide Z reports might be done by the Invoicing platform, depending on the type of service they offer. In that case, the retailer's job would be just to upload all Z reports from each POS to the Invoicing platform, and let them do the rest.
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