Which models to adopt?
Continuous Transactional Control, Clearance and e-reporting are models that are rolling out around the world and come to us from Latin America. The Hexagon will adopt a French version which will use a national platform AND certified platforms for clearance and e-reporting.
Clearance is a “pre-validation” before transmission in order to have the invoices formally validated before transmission, the tax administration can then directly take care of the transmission to the recipient.
The CTC (Continuous Transactional Control) allows a VAT report to be transmitted in real time to the tax authorities, for control and for preparation of Clearance declarations.
In addition to electronic invoicing, which will make it possible to carry out part of the checks and pre-declarations of VAT, it will be necessary to send e-reporting on sales and payments. The scope of this electronic report (frequency, data, sender, etc.) has yet to be defined, but the DGFIP ensures that the mandatory data to be provided will be less than those required on the invoice.