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