Do I have to e-report imports?
Do I have to e-report imports?
If the supply is taxable under French reverse charge (i.e. VAT is paid on import), the transaction must be e-reported.
When should I e-report payment data?
When should I e-report payment data?
Report payment data only when VAT is due on receipt of payment, such as for services under “cash VAT” (TVA sur les encaissements).
Does this apply to foreign businesses without a Fixed Establishment (FE) in France?
Does this apply to foreign businesses without a Fixed Establishment (FE) in France?
E-invoicing does not apply. If the business is liable to French VAT, e-reporting applies to the relevant flows. E-reporting for reverse-charge VAT and intra EU-acquisitions are deferred till 1 September 2027.
How are credit notes and corrections handled?
How are credit notes and corrections handled?
E-invoices cannot be deleted or retracted. Instead a credit note or corrected invoice can be sent referencing the original invoice.
How can I view an XML attached to a PDF?
How can I view an XML attached to a PDF?
In Factur-X PDFs, the XML file is embedded within the PDF itself. To extract and view it, you can use the
Attachments section in Adobe Acrobat Reader.Alternatively, you can use specialized tools like the SysTools PDF Extractor to extract the XML file.Participate in our community
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