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.