Who is subject to e-reporting of transaction data?

• All businesses subject to VAT that are established in France are concerned by the e-reporting of transaction data,
• when they carry out transactions with individual customers (business to consumer transactions, B2C)
• or with foreign operators (companies or individuals).
• Certain foreign companies not established in France may be subject to the e-reporting obligation,
• as soon as the transaction they carry out is carried out with a person not subject to VAT (usually an individual, but this perhaps an association or a public person) or
• a taxable person not established in France and that the operation is located in France with regard to the rules of the General Tax Code.

Source impots.gouv.fr

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