France (Txns): Overview

Mandate

France's electronic invoicing reform introduces e-reporting requirements apart for the e-invoicing ones. E-reporting in France (also known as Flow 10) covers B2C and certain cross-border transactions and, in some cases, payment data.

Description

The following part of the French e-reporting mandate can be covered with the VRBL definition presented:

• Flow 10.1: Used to report cross-border invoices and involves the aggregation of all cross-border invoices received or issued (except imports outside the EU).
• Flow 10.3: Used to report aggregated B2C transactions.

For Flow 10.1 when reporting export and import invoices, full and valid VRBL FR Flow 2 Invoices (compliant to VRBL-Invoice-FR-CIUS-1p0) are expected.

Official Specification

The AFNOR XP Z12-012 standard defines the e-reporting specifications.

Details