Rules relating to the drawing up of invoices – Information to be included on invoices

VAT – Tax regimes and reporting and accounting obligations – Accounting and invoicing obligations – Rules relating to the drawing up of invoices – Information to be included on invoices – Information specific to certain transactions

BOI publication start date: 08/01/2025

Legal identifier: BOI-TVA-DECLA-30-20-20-30

• Mandatory Information for Specific Operations: Detailed requirements for intra-Community acquisitions, exempt supplies, customer-taxed services, and electronic services by non-French operators.
• Notes on Immovable Works: Specific invoicing details required for services related to immovable property provided to individuals.
• Statements for Certain Options: Guidelines on optional VAT payment methods for specific transactions, including immovable works and service deliveries.
• Incorrect or Abusive VAT Mentions: Consequences and correction procedures for erroneous or fraudulent VAT mentions on invoices.
• Clarifications and Case Law: Recent updates on adjusting wrongly invoiced tax and relevant case law interpretations.

Source gouv.fr

 

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