Tax systems and reporting and accounting obligations – Obligations of an accounting nature and relating to invoicing – Rules relating to the establishment of invoices – Issue of invoices – Persons required to issue invoices

The invoicing obligation provided for in article 289 of the general tax code (CGI) is imposed on taxable persons, i.e. persons who carry out an economic activity on a self-employed basis ( CGI, art. 256 A ) .

It is specified that legal persons governed by public law are, like other taxable persons, subject to the obligation to invoice when they are subject to value added tax (VAT) pursuant to the provisions of Article 256 B of the CGI .

The invoicing tax obligation therefore applies to all taxable persons, including farmers subject to the flat-rate agricultural reimbursement scheme.

The fact that the transactions carried out are not actually subject to VAT pursuant to specific exemption provisions or the provisions of article 293 B of the CGI (base franchise) does not have the effect of exempting the taxable person from the invoicing obligation to which it is subject.

Note: On the impact of the attractiveness of the registered office or the permanent establishment involved in carrying out the transaction in terms of invoicing ( CGI, art. 283-0 ), the following clarifications can be made.

Pursuant to Article 289 of the CGI, any taxable person who delivers goods or services to another taxable person is required to issue an invoice. When the taxable person carries out an operation, taxable in France, from the head office of his economic activity or from a permanent establishment located outside France, the invoice must in principle be issued by this economic head office or this permanent establishment. It is therefore the address of this head office or this foreign permanent establishment which must, in principle, appear on the invoice. However, when the taxable person also has a permanent establishment in France and the latter also took part in carrying out the transaction, there is nothing to prevent the invoice from being issued by this establishment. In this hypothesis,IA § 10 of BOI-TVA-DECLA-30-20-10-20 , this must then be established according to the invoicing rules provided for by the general tax code.

For example, a permanent establishment located in another Member State makes a delivery with assembly in France for the benefit of a taxable person identified for VAT in France. The supplier also has a permanent establishment located in France which is involved in carrying out the operation. Pursuant to article 283-0 of the CGI and 1 of article 283 of the CGI , the supplier is liable. The invoice that he must issue mentions the individual VAT identification number assigned to the establishment located in France.

In any event, the identification number of the service provider or supplier which must be mentioned on the invoice is that assigned by the General Directorate of Public Finance. The fact that the invoice mentions an address of the supplier or service provider outside France with a VAT identification number in France does not constitute an infringement of the invoicing rules.

In a number of cases, the issuance of invoices must or may be carried out by a person other than the person who delivers the goods or provides the services invoiced.



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