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Commentary

Appendix 14A: Contents of a VAT invoice

14 France
14 France | Commentary

Appendix 14A: Contents of a VAT invoice

14 France | Commentary

Appendix 14A: Contents of a VAT invoice

CharacteristicFull VAT invoiceLess detailed invoice
(retail supply ≤ €150)
Name, and address of
the supplier
Supplier's VAT number
Name and address of
the customer
Customer's VAT number (intra-EU only)
Invoice number
Time of supply
Date of invoice
Unit price
Description
For each description:
Quantity
Charge made
excluding VAT
Rate(s) of VAT
Total charge excluding VAT
Rate of any cash discount offered
Total VAT charge
Total payable including VAT
Statement confirming why VAT does not apply, eg intra-EU, export

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