Frequency and timing of transaction and payment data (e-reporting)

Source impots.gouv.fr (available in French only)

Unoffiical translation in English

For taxpayers subject to a normal monthly real tax regime

• 3 transmissions per month:
  > the 10th of the month (transactions from the 1st to the 10th of the month)
  > the 20th of the month (transactions from the 11th to the 20th of the month)
  > the last day of the month (transactions carried out after the 21st of the month)
• e-Reporting to be provided within ten days.

---

---