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YES. Whether or not you are established in France, any person carrying out transactions subject to VAT in France is, in principle, required to comply with French tax invoicing obligations, which include the mandatory information that must appear on the invoice.
For more information, you can consult:
According to Article 242 nonies A of Annex III to the French General Tax Code, invoices that must comply with French invoicing rules must include a certain number of mandatory details, including in particular:
The date and invoice number:
Warning: The invoice number is not the same as the order number placed on the platform. Pursuant to Article 242 nonies A, paragraph 7 of Annex II to the French General Tax Code, this must be a unique number based on a chronological and sequential system.
- Information regarding the parties:
- Names (or company name) of the seller and the customer;
- Addresses (or registered office address) of the seller and the customer;
- VAT identification number of the seller and the customer, if the customer is a taxable professional;
- For companies, the SIREN or SIRET number, the RCS number, and the mention of the legal form as well as the share capital.
- Information regarding the transactions performed:
- For each transaction:
- The date of the transaction when it differs from the invoice date;
- Quantity and precise description of the goods delivered;
- Unit price excluding VAT;
- Discounts granted and quantifiable at the time of the transaction and directly related to that transaction;
- Applicable VAT rate or, where applicable, the mention of the exemption applied.
- For each transaction:
- Regarding all invoiced transactions:
- Total amount of VAT payable and, by tax rate, the total excluding VAT and the corresponding VAT amount;
- If applicable: discounts not attributable to specific transactions;
- The date on which payment is due, discount terms for early payment, and the rate of late payment penalties applicable if the invoice is not paid by the due date.
- Regarding all invoiced transactions:
For more information, you can consult this documentation:
