Author's notes

[svanteschubert]

Background

French Use Case n°35:
Author's notes

OPERATIONS CARRIED OUT BY THE AUTHOR	PAYING INSTITUTION	APPLICABLE SYSTEM (E-invoice/E-reporting)
Perception from royalties	Publishers, rights collection and distribution companies or producers.	Gives rise to withholding of VAT by the payer • E-reporting by the paying institution (no invoice, but a statement of rights in favor of the author)
Perception from royalties	Other than publishers, collecting societies or producers.	No VAT withheld by the payer • E-invoicing by author (invoice issued by author) if B/G customer • E-reporting if C customer (e.g. non-taxable association).
Other transactions not subject to withholding	-	• E-invoicing by author (invoice issued by author) if B/G customer • E-reporting by author if customer C.

• Statements of entitlement do not fall within the scope of e-invoicing.
• Transactions giving rise to withholding of VAT by publishers, rights collection and distribution companies and producers fall within these businesses' scope of e-reporting. There is therefore no need to create a dedicated invoicing framework.
• For royalties that are not paid by these bodies, authors are liable for VAT unless they benefit the basic exemption regime and are subject, like any taxable entity, to the e-invocing/e-reporting obligations, depending on whether or not their client is a taxable person.
• For transactions other than copyright, authors remain subject to the ordinary law regime and may fall within the scope of e-invoicing or e-reporting.

The case of the author's notes is presented to clarify the application of electronic invoicing and e-reporting for this use case. There are no additional obligations to the provision of Article 285 bis for the CGI.

NOTE:
The text/pictures of this use case no. 35 were taken from the French government site!
The text was extracted from V2.3 - deepl English DOCX and any pictures were taken from V2.2 - original English PDF)