Article 88

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

Shopify empowers merchants 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. This form was originally published in August 2020, and is still valid to download and submit.

Exporting tax documents

To export your compliant records, install the Data Exporter - Tax Compliance app, and select the calendar year you want to export. Your exported records are sent to the store owner's email account. The exporter app adds an audit signature to each order, proving that the order information (such as data and receipts) hasn't been modified.

Learn more about Article 88 and the Data Exporter - Tax Compliance app.

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