France Tax Agency Updates Guidance E-Reporting Obligations for Foreign Companies Without Permanent Establishments, in English

The French General Directorate of Public Finance June 5 updated guidance, in English, on e-reporting obligations for foreign companies without a permanent establishment (PE) in France. The guidance includes that: 1) foreign companies without PE must meet e-reporting obligations for transaction data and, in specific cases, payment data, if transactions are considered to occur domestically and are subject to French VAT; 2) the e-reporting implementation timeline for foreign companies without PE in France is Sept. 1, 2026, for large and mid-sized companies, and Sept. 1, 2027, for micro enterprises, very small enterprises (VSEs), small and medium-sized enterprises (SMEs), and enterprises ...