France (Pymnt): Overview
Get an overview of the requirements for France (Pymnt).
Mandate
E-reporting in France is, according to article 290 of the French General Tax Code (CGI), the obligation for companies, whether established in France or non-established foreign entities carrying out operations subject to French VAT, to transmit VAT-relevant transaction and certain payment data (when VAT is due on collection) to the tax authority (DGFiP) for transactions not covered by domestic B2B e-invoicing, notably B2C and cross-border operations. It is mandatory under the French electronic invoicing reform, and companies must submit this data to the Public Invoicing Portal (PPF) via an Accredited Platform (PA), using dedicated e-reporting flows (Flux 10.x).
Description
The following part of the French e-reporting mandate can be covered with the VRBL definition presented:
- Flow 10.2: Information regarding the payment of services cross-border invoices.
- Flow 10.4: Information regarding the payment of B2C transactions.
Details
| Detail | Value |
|---|---|
| Official Specification | AFNOR XP Z12-012 and Specifications-externes-v3.2 |
| Format | Flux 10.2 and 10.4 |
| Supports | B2B and B2C |
| Document-Level Configurations | Document-Level Configurations |
| Line-Level Configurations | Line-Level Tax Configurations |
Document Conventions
The following terms are used in the element and group description tables:
XPath - An XPath is a query language used to navigate and select specific elements or data from an XML. In this case it refers to the VRBL document.
Cardinality - In XML, cardinality defines the minimum and maximum number of times a specific element or attribute can occur within a document from an xml schema perspective.
Usage - Usage is an implementation guideline that layers business rules and context onto an XML schema's strict cardinality.
The following values are allowed:
| Code | Description | Implementation Rule |
|---|---|---|
M | Mandatory (1 time) | Must be provided exactly once. |
Mn | Mandatory (n times) | Must be provided exactly n times. |
M+ | Mandatory (1 or more) | Must be provided at least once; repetitions allowed. |
O | Optional (1 time) | May be omitted or provided at most once. |
On | Optional (n times) | May be omitted or repeated up to n times. |
O* | Optional (0 or more) | May be omitted or repeated infinitely. |
C | Conditional | Must have a usage description specifying the business rule. |
Usage Description - Description of the business rule in case the usage is conditional.
Mandate Business Term - The original business term code for the element as defined by the mandate. Included only if available.
Final Format XPath - An XPath is a query language used to navigate and select specific elements or data from an XML. In this case it refers to the representation of the element or group in the final format xml.