France, as other European Union countries, combats VAT fraud. Therefore, the country decided to implement both e-invoicing and e-reporting, the latter being the transmission to the administration of certain information relating to commercial transactions that are not included in the former.
This requirement will give the French tax authorities an overall view of the economic activity and working of any given company, which will significantly facilitate the detection of tax fraud and increase the collection of VAT.
Source Comarch
