Configuring your VAT tax regime
Configure your VAT regime to be able to transmit your E-reports.
Objective
The purpose of configuring the VAT taxation system is to transmit e-reports in order to comply with tax requirements, in particular as part of the dématérialisation of invoices and the transmission of data to your PDP (partner dématérialisation platform).
Choosing your VAT tax regime
The frequency with which VAT taxable persons transmit E-reporting data varies according to their company’s tax regime. Gesti’up guides you in setting up the parameters according to your tax regime:
Frequency of E-reporting transactions for France
| Tax Regime | Transmission Frequency | Submission Deadline |
|---|---|---|
| Standard Real Regime (Monthly) | At least 3 transmissions per month | Submission within 10 days: on the 10th for transactions from the 1st to the 10th, on the 20th for transactions from the 11th to the 20th, and on the last day of the month for transactions after the 21st |
| Standard Real Regime (Quarterly) | At least one transmission per month | Submission within 10 days after the end of the reporting month |
| Simplified Real Tax Regime | At least one transmission per month | Between the 25th and the 30th of the month following the reporting month |
| VAT Exemption or Flat-Rate Refund Regime | At least one transmission every two months | Between the 25th and the 30th of the month following the two reporting months |
The data transmitted are as follows:
- The SIREN number ;
- The period in respect of which the transmission is being made, or, for transactions giving rise to an electronic invoice, the date of the invoice;
- Where applicable, the words ‘option for payment of tax on debits’;
- The category of transaction: supply of goods, services or mixed transactions;
- The total amount excluding tax and the corresponding tax amount (by tax rate);
- The total amount of tax due in France (in euros for transactions denominated in a foreign currency);
- The currency ;
- The date of the transactions;
- The number of daily transactions (for transactions not giving rise to an electronic invoice);
- Invoice number (for transactions giving rise to electronic invoicing).
Frequency of E-reporting of payment data for France
| Tax Regime | Transmission Frequency | Submission Deadline |
|---|---|---|
| Standard Real Tax Regime or Simplified Turnover Tax Reporting Regime | At least one transmission per month required | Within 10 days after the end of the reporting month for taxpayers under the standard real tax regime, and between the 25th and 30th of the month following the reporting month for taxpayers under the simplified real tax regime |
| VAT Exemption or Flat-Rate Refund Regime | At least one transmission every two months | Between the 25th and 30th of the month following the two reporting months |
The data transmitted are as follows:
- The SIREN number;
- The period for which the invoice is being sent or, in the case of transactions giving rise to an electronic invoice, the date of the invoice;
- The actual date of collection;
- The amount collected, by VAT rate;
- The invoice number (for transactions giving rise to electronic invoicing).
