Mandatory information on the invoice

Full name and address of the supplier and client

If applicable, registration reference in the trade directory or the trade directory

If applicable, SIREN or SIRET number

If applicable, the VAT identification number of the taxable person who supplied the goods or services

If applicable, the customer's VAT identification number

For each of the services rendered, the precise name, according to the case, the unit prices and the quantity or the fixed prices

Any rebates, discounts or discounts acquired and quantifiable at the time of the operation and directly linked to this operation

Date of delivery of goods or performance of the service

Rate of VAT applied, amount of tax to be paid and by tax rate, the total excluding tax and the corresponding tax mentioned directly except if special system

In case of a special scheme - exemption, reverse charge or application of the profit margin - the reference to the relevant provision of the EPN regulations in whose territory the transaction is carried out or to the corresponding provision of the sixth VAT directive. In this case, the invoices are issued by the supplier without tax. Specific information depending on the case:

• In the case of a basic exemption: "VAT not applicable, article 293B of the general tax code".
• In case of reverse charge: "VAT due by the customer and according to the case, article 283 of the CGI or article 21 of the sixth VAT directive".