A VAT invoice must be issued for all business-to-business (B2B) supplies of goods or services and on request for business-to-consumer (B2C) retail supplies.
The French tax code imposes specific information requirements for certain transactions, the purpose of which is, in particular, to justify the application of a specific exemption or taxation regime (reverse charge, margin scheme, self-billing, etc).
Invoices for which the total amount excluding VAT is less than or equal to €150 are not required to include:
• the individual VAT identification number of the supplier or service provider; or
• a reference to the relevant provision of the French
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