Blog, News & Best Practices
VAT e-reporting: understanding the obligation under Article 290 of the French Tax Code
VAT e-reporting and electronic invoicing: a new reporting framework The French reform of electronic invoicing and VAT e-reporting, governed by Articles 289 bis, 290 and 290 A of the French Tax Code (Code général des impôts – CGI), profoundly reshapes VAT compliance requirements in France. While electronic invoicing (e-invoicing) mainly applies to domestic B2B transactions, VAT e-reporting broadly affects...
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