Moving to electronic invoicing, learn more :
Publié le 13/11/2025, modifié le 23/06/2026 Lecture 0 minute
E-Reporting Requirements for Foreign Companies Without a Permanent Establishment in France
This section summarises the e-reporting requirements concerning transaction and payment data from foreign companies without a permanent establishment in France.
I want to understand electronic invoicing
The arrangements for e-invoicing and sending data to the tax authority (e-reporting) apply to all companies subject to VAT.