Every purchase of goods or provision of services for a professional activity must be invoiced.
The seller is obliged to issue the invoice as soon as the sale is made or the service is provided.
In accordance with tax rules, each invoice must contain general or even specific information in certain cases.
In this respect, a decree dated 07/10/2022 has added 4 new compulsory statements in relation to electronic invoicing. These new mentions are the following:
- The taxpayer’s French identification number (SIREN) number,
- The delivery address of the goods if it is different from the customer’s address,
- Information that the transactions to be invoiced consist exclusively of supplies of goods or exclusively of services or consist of both,
- The words “Option for debits” where the supplier has opted for payment of VAT on the basis of debits.
These four new items of information are mandatory from 10 October 2022.
As regards French electronic invoicing, which will be compulsory from July 2024, further communications will be made to you at a later date to find out the details.
Do not hesitate to contact our tax experts if you need any further information.
Source: legifrance.gouv.fr (in French)
