Article 88

As of January 1, 2018, the French government has mandated that all merchants selling in France and subject to VAT have a certified system of records. This law is intended to help prevent tax fraud.

Shopify provides merchants with the ability to be compliant with this law, but each merchant's situation is unique. It's important to consult with local legal professionals to determine if you comply with all local laws and regulations. Shopify doesn't submit tax records for you, but we provide a way to export the information in a format for you to submit on your own. How you submit your tax records depends on your local or national tax authority.

In order to be compliant with Article 88 in France, you need to download and complete this Loi Anti-Fraude TVA document and keep it in your records.

Exporting tax documents

To export your compliant records, install the France Data Exporter, and select the calendar year you want to export. Your exported records are sent to the store owner's email account.

If you have any issues or questions, then contact Shopify Support.

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