Invoices

Commentary

Foreign currency

14 France
14 France | Commentary

Foreign currency

14 France | Commentary

Invoices

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:

  1.  

    •     the individual VAT identification number of the supplier or service provider; or

  2.  

    •     a reference to the relevant provision of the French

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