Further to the publication on the 6th of July 2017, regarding the introduction by France of an anti-VAT fraud software, the French tax authorities have decided to amend this requirement in order to simplify it.
This amendment will be the subject of a new legislation which will be published by the end of the year.
The French tax authorities have confirmed that the new legislation will only be applicable to companies that record payments by means of management and cash register software for B2C transaction only. Furthermore, as an “administrative tolerance”, the new legislation will only apply to companies that are established in France. Therefore, foreign companies that are registered in France as non-resident tax payers are not concerned by this new requirement.