Commentary

Credit notes

14 France
14 France | Commentary

Credit notes

14 France | Commentary

Credit notes

A credit note can be issued for transactions with French customers where it is necessary to correct the amount of VAT charged and reclaimed on a domestic supply. The amount of VAT credited must be shown separately on the credit note and it must be cross-referenced to the original VAT invoice. A specific procedure must be followed when credit notes are to be issued to non-established (and non-VAT registered) customers.

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