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The commercial invoice is : 

  1° A document denoting transfer of property

  2° An accounting and fiscal document

  3° A document denoting transport of merchandise
 

 It must contain the general and specific terms stated hereafter.

Mandatory general terms – European directive: 2001/115/EC

1 – The full name and address of the seller/service provider and the client.

2 – The intra-Community VAT number of the service provider.

3 – The intra-Community VAT number of the seller and the buyer for intra-Community deliveries.

4 – The intra-Community VAT number of the service provider as well as that given by the requisitioner, in particular for the following services:

     -    the intra-Community transport of personal property, services of transparent intermediaries that are involved in providing these transport services, expertise and work carried out on personal property

5 – The date of delivery of the invoice (date of issue for electronic invoices).

6 – A sequential number uniquely identifying the invoice.

7 – The quantity and nature of goods provided.

8 – All discounts, reductions or allowances acquired and calculable at the time of sale (directly linked to the sale).

9 – The date when the services or goods were provided (failing the latter, the date of payment of deposit can be displayed inasmuch as this date is determined and different to the invoice issue date).

10 – The amount of VAT to be paid, the total before tax and the corresponding tax mentioned distinctly.

Mandatory particulars

1 – Where the taxable person is a fiscal representative according to article 289 A of the CGI ¹The CGI (Code General des Impôts) is the french general tax regulations. , his complete name, address and intra-Community VAT number must be displayed.

2 – In the event of exoneration or when the customer is liable for tax or the taxable person applies the profit margin system, the corresponding reference of the CGI (for France) or of directive 77/388/EEC of 17th May 1977, or any other particular denoting exoneration of some kind, a self-billing or profit margin system.

3 – When it is an intra-Community delivery of a new method of transport, the characteristics of this method of transport as they are defined in III of article 298.6 of the CGI (for France) for intra-Community deliveries.

4 – The contract price of the goods, displayed clearly; the levies, rights, withholdings and taxes as well as costs for accessories, commission, packaging, transport and insurance requested by the organizer from the buyer of the goods; for deliveries to public auctions with regard to 1.d of I of article 289 of the CGI (for France) carried out by a sales organizer at public auctions acting in his own name, under the profit margin system mentioned in article 297 A of the same code. This invoice must not display VAT.