- Factures for specific operations must include particular mentions to justify the application of specific tax regimes or exemptions
- Specific billing rules for intra-community deliveries of new transport vehicles and public auction sales are detailed in BOI-TVA-SECT documents
- Businesses involved in these operations cannot use the simplified invoicing rules for invoices under 150 euros excluding tax
- For intra-community acquisitions in triangular operations, invoices must include the VAT identification numbers of the buyer and recipient and a reference to Article 141 of the Council Directive 2006/112/EC
- Intra-community deliveries and transfers exempt from VAT must have the VAT identification numbers of the seller and buyer listed on the invoices
- Sellers must verify the validity of the VAT identification number provided by the buyer
Source: bofip.impots.gouv.fr
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
