It is possible for suppliers to issue one collective invoice for a number of supplies if the following conditions are met:

• Several supplies to the same client are made during the same month;
• The supplier issues a sequentially numbered document for each supply showing the name and address of the customer, the date of the supply, the quantity and the nature of the goods or services supplied; and
• Both the supplier and the customer keep one copy of this document in their books

Invoices in France are required to include the following information:

• Seller’s name, address and VAT identification number (an identification code composed of 13 characters, starting with FR if the supplier is a person registered in France. The last two digits constitute a control number).
• Buyer’s name and address.
• Tax representative’s name, address and VAT identification number (if applicable).
• quantity and description of the goods or services.
• Date of issue.
• Time of supply and the time of prepayment, if they differ from the date of the invoice.
• Net value for each item.
• VAT rate.
• Total VAT amount payable, total net value and total VAT per rate.
• For exempt supplies, a statement that an exemption applies and a reference to the article in the CGI or VAT Directive upon which the exemption is based.
• Any discounts or rebates applicable.
• The date of payment if prior to the date of delivery or date of performance.
• A sequential invoice number which must be chronological and continuous