Company-wide e-Reporting for B2C sales in France

There has been a lot of talk and delays on the introduction of "B2C e-reporting" in France. This new system will require businesses to transmit daily cumulative B2C sales data, including VAT details, the number of transactions, and sales categories. The categories include sales of goods, sales of services, sales not subject to VAT in France, and sales covered by the profit margin regime, such as second-hand sales where VAT is due on the margin rather than the total excluding VAT.

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.