I. Principle
II. Exceptions
A. Tax representation of companies established outside the European Union
B. Purchasers or third parties physically issuing invoices on behalf of the supplier
1. Conclusion of an invoicing mandate
2. Consequences of the invoicing mandate
3. Special case of the invoicing mandate entrusted to a customer or a third party established outside the European Union
C. Invoicing by farmers subject to VAT
Source: gouv.fr
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