- 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