{"id":5859,"date":"2026-04-21T16:15:53","date_gmt":"2026-04-21T14:15:53","guid":{"rendered":"https:\/\/global.fr.shopping.rakuten.com\/faq\/billing\/"},"modified":"2026-05-12T10:25:45","modified_gmt":"2026-05-12T08:25:45","slug":"billing","status":"publish","type":"faq","link":"https:\/\/global.fr.shopping.rakuten.com\/en\/faq\/billing\/","title":{"rendered":"Billing"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">We remind you that Rakuten&#8217;s contribution to the development of this Frequently Asked Questions (FAQ) section constitutes only a summary and non-exhaustive overview of the relevant legislation. Consequently, this FAQ cannot, in any way, be construed as legal advice from Rakuten. <\/p>\n\n\n    <div id=\"btw_faq-block_3213053581d7c270be695729d3f9fd37\" class=\"btw_faq\">\n\t\t<div class=\"faq\" id=\"faq-btw_faq-block_3213053581d7c270be695729d3f9fd37\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"faq__item\">\n\t\t\t\t\t\t<div class=\"faq__item__header\" id=\"btw_faq-block_3213053581d7c270be695729d3f9fd37-heading1\">\n\t\t\t\t\t\t\t<a class=\"faq__item__header__link\" href=\"#\" data-toggle=\"collapse\" data-target=\"#btw_faq-block_3213053581d7c270be695729d3f9fd37-collapse1\" aria-controls=\"btw_faq-block_3213053581d7c270be695729d3f9fd37-collapse1\">\n\t\t\t\t\t\t\t\t<span class=\"faq__item__header__link__title\">As a professional seller, am I required to issue an invoice for transactions made on the Platform? <\/span>\n\t\t\t\t\t\t\t\t<span class=\"faq__item__header__link__arrow\"><\/span>\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"btw_faq-block_3213053581d7c270be695729d3f9fd37-collapse1\" class=\"collapse faq__item__content\" aria-labelledby=\"btw_faq-block_3213053581d7c270be695729d3f9fd37-heading1\">\n\t\t\t\t\t\t\t<p><strong>YES. <\/strong>Whether or not you are established in France, <strong>any person carrying out transactions subject to VAT in France is, in principle, required to comply with French tax invoicing obligations<\/strong>, which include the mandatory information that must appear on the invoice.<\/p>\n<p>For more information, you can consult:<\/p>\n<ul>\n<li><em><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000046195645#:~:text=Les%20factures%20peuvent%20%C3%AAtre%20mat%C3%A9riellement,nom%20et%20pour%20son%20compte.\">Article 289 of the French General Tax Code;<\/a><\/em><\/li>\n<li><em><a href=\"https:\/\/entreprendre.service-public.gouv.fr\/vosdroits\/F23208\">The following page: https:\/\/entreprendre.service-public.fr\/vosdroits\/F23208 ;<\/a><\/em><\/li>\n<li><em>As well as the <a href=\"https:\/\/global.fr.shopping.rakuten.com\/en\/faq\/collecting-vat\/\">FAQ regarding VAT collection.<\/a><\/em><\/li>\n<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"faq__item\">\n\t\t\t\t\t\t<div class=\"faq__item__header\" id=\"btw_faq-block_3213053581d7c270be695729d3f9fd37-heading2\">\n\t\t\t\t\t\t\t<a class=\"faq__item__header__link\" href=\"#\" data-toggle=\"collapse\" data-target=\"#btw_faq-block_3213053581d7c270be695729d3f9fd37-collapse2\" aria-controls=\"btw_faq-block_3213053581d7c270be695729d3f9fd37-collapse2\">\n\t\t\t\t\t\t\t\t<span class=\"faq__item__header__link__title\">What mandatory information must my invoice include? <\/span>\n\t\t\t\t\t\t\t\t<span class=\"faq__item__header__link__arrow\"><\/span>\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t<div id=\"btw_faq-block_3213053581d7c270be695729d3f9fd37-collapse2\" class=\"collapse faq__item__content\" aria-labelledby=\"btw_faq-block_3213053581d7c270be695729d3f9fd37-heading2\">\n\t\t\t\t\t\t\t<p>According to Article 242<em> nonies A<\/em> 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:<\/p>\n<p>The date and invoice number:<\/p>\n<p><em>Warning: The invoice number is not the same as the order number placed on the platform. <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000046086694\">Pursuant to Article 242 nonies A, paragraph 7 of Annex II to the French General Tax Code<\/a>, this must be a unique number based on a chronological and sequential system.<\/em><\/p>\n<ul>\n<li>Information regarding the parties:\n<ul>\n<li>Names (or company name) of the seller and the customer;<\/li>\n<li>Addresses (or registered office address) of the seller and the customer;<\/li>\n<li>VAT identification number of the seller and the customer, if the customer is a taxable professional;<\/li>\n<li>For companies, the SIREN or SIRET number, the RCS number, and the mention of the legal form as well as the share capital.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li>Information regarding the transactions performed:\n<ul>\n<li>For each transaction:\n<ul>\n<li>The date of the transaction when it differs from the invoice date;<\/li>\n<li>Quantity and precise description of the goods delivered;<\/li>\n<li>Unit price excluding VAT;<\/li>\n<li>Discounts granted and quantifiable at the time of the transaction and directly related to that transaction;<\/li>\n<li>Applicable VAT rate or, where applicable, the mention of the exemption applied.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Regarding all invoiced transactions:\n<ul>\n<li>Total amount of VAT payable and, by tax rate, the total excluding VAT and the corresponding VAT amount;<\/li>\n<li>If applicable: discounts not attributable to specific transactions;<\/li>\n<li>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.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><em>For more information, you can consult this documentation:<\/em><\/p>\n<ul>\n<li><a href=\"https:\/\/www.economie.gouv.fr\/entreprises\/factures-mentions-obligatoires\" target=\"_blank\" rel=\"nofollow noopener\" data-wpel-link=\"external\">https:\/\/www.economie.gouv.fr\/entreprises\/factures-mentions-obligatoires ;<\/a><\/li>\n<li><a href=\"https:\/\/entreprendre.service-public.fr\/vosdroits\/F31808\" target=\"_blank\" rel=\"nofollow noopener\" data-wpel-link=\"external\">https:\/\/entreprendre.service-public.fr\/vosdroits\/F31808 ;<\/a><\/li>\n<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n    <\/div>\n    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