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France live VAT invoice reporting consultation

  • May 11, 2019 | Richard Asquith

France has announced a public consultation on implementing a live invoice reporting regime for B2B and B2C transactions. This would be modelled on the success of the Italian SdI pre-approval invoice real-time scheme, mandated for domestic B2B and B2C transactions at the start of 2019.

France is looking to reduce errors and fraud in the VAT system, in particular ‘carousel fraud’ by organised criminal gangs. France’s VAT Gap, the shortfall on anticipated VAT receipts, is €21 billion according to EU estimates. This is 12% of all VAT collected by France,  and has widened slightly in recent years.

France started imposing live e-invoice reporting on B2G public contracts in 2017. This is via the French Chorus Portal Pro platform. In 2016, it had reviewed extending the net to B2B transactions, but had concluded that it would create a disproportionate cost burden on businesses.

Need a fiscal representative in France?

Non-EU businesses selling in France will need to appoint a fiscal representative alongside completing VAT registration and returns.
Fiscal representatives are responsible for the accurate VAT submissions of their non-EU clients.
Avalara offers a Fiscal Representative Service as part of its international VAT and GST Registration and Returns Service.

Need help with your French VAT compliance?

Researching French VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade. 

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VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.
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