Invoices - Obligatory notices

Legislation requires that an invoice be issued as part of relations between professionals, regardless of the business carried out and the nature of the product or service concerned (

The majority of notices to include on invoices are laid down in the Turnover Tax Code.

The amounts featured in the invoice may be in any currency, provided the amount of tax payable is calculated in euros by using the conversion mechanism stipulated in paragraph 2 of

If an invoice is written in a foreign language, the Department of Tax Services can, in all cases, demand a translation into French for inspection purposes.

Invoices may, subject to acceptance by the recipient, be sent electronically, provided the authenticity of their origin and the completeness of the content are guaranteed using an electronic signature.

Notices pertaining to the identity of companies registered on the RCI (Trade and Industry Register)

• RCI no
• Name or company name
• Address of the trader or registered office
• Legal status:
  • For SARL, the company name, preceded or followed by the words limited liability company or the acronym SARL and a statement of the share capital
  • For SAM, the company name, preceded or followed by the words joint-stock company or the acronym SAM and a statement of the share capital
  • For SNC, the trade name, including the names of the partners
  • For SCS, the corporate name, which must necessarily be the name of one or more of the jointly and severally liable partners
  • If need be, status as a lessee-manager

The NIS (Statistical Identification Number) is not obligatory.

General notices

Under the terms of Article A 153 of the Turnover Tax Code,

• The full name (or trade name) and the address (or headquarters) of the subject and their client
• Individual VAT identification number (intra-community number)
• A unique invoice number, based on a continuous chronological sequence (nevertheless, separate series of numbers may be used if conditions under which business is carried out justify this)
• The date the invoice was delivered, or issued, if the invoice was sent electronically
• For each of the goods delivered or services provided, the quantity, the precise name, the unit price before tax and the rate of legally applicable value added tax, or, if necessary, an exemption, specifying, in this case, the applicable legislative provision
• Discounts, refunds, rebates or reductions incurred or calculated during the transaction and directly connected with this transaction
• The date on which the delivery of goods or the provision of services was carried out or completed, or the date on which the deposit was paid, to the extent that such a date is fixed and is different to the date the invoice was issued
• The amount of tax payable and, for each tax rate, the total before tax and the corresponding tax
• In case of exemption, if the client is liable for the tax or if the subject applies the margin scheme, reference to the relevant provision in the Tax Code or the corresponding provision from directive 2006/112/CEE of 28 November 2006or any other notice indicating that the transaction benefits from a certain level of exemption, a self-assessment scheme or a margin scheme

Specific notices for certain transactions

Intra-Community deliveries of goods

If exemption conditions are fulfilled, the following must be indicated on the invoice:

• The intra-Community VAT numbers of the seller and the purchaser
• The notice “VAT exemption, Article 31,I of the Tax Code”

Intra-Community deliveries involving new means of transport

If an intra-Community delivery of a means of transport is exempt from VAT, the invoice must include the characteristics of this means of transport as defined in

Individuals liable for VAT exemption

Companies subject to the VAT exemption scheme must, according to the terms of