Mandate

E‑reporting in France is the obligation for companies established in France to transmit VAT‑relevant transaction and payment data 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) either directly or via an accredited Partner Dematerialization Platform (PDP), 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