TLDR: You must indicate your intra-Community VAT number on invoices for exempt intra-Community supplies (Art. 262 ter I CGI), services with reverse charge, triangular transactions, intra-Community transfers of goods, and electronic services. Taxable persons carrying out intra-Community acquisitions (ICA) exceeding €10,000 or exempt supplies must also file a recapitulative statement of customers. Invoices ≤ €150 excl. VAT are exempt from this requirement, unless another provision mandates it.
Who must obtain an intra-Community VAT number?
You are required to apply for an intra-Community VAT number if:
- You carry out intra-Community acquisitions (ICA) and become liable for VAT in France due to exceeding the threshold of €10,000 (Art. 256 bis CGI).
- You make exempt intra-Community supplies (Art. 262 ter I CGI) and must file a recapitulative statement of customers (Art. 289 B CGI).
Invoice indication obligations
Exempt intra-Community supplies
Invoices must include:
- The intra-Community VAT number of the seller and the buyer (Art. 262 ter I CGI).
- The mention « VAT exemption, Art. 262 ter-I of the CGI ».
Services with reverse charge
The invoice must indicate:
- The intra-Community VAT number of the service provider and the recipient (Art. 283 CGI).
Intra-Community triangular transactions
The invoice must include:
- The intra-Community VAT number of the buyer and the VAT number in France of the recipient of the supply (Art. 258 D CGI).
- The mention « Application of Article 141 of Directive 2006/112/EC ».
Electronic services
The invoice must indicate:
- The intra-Community VAT number of the service provider (Art. 259 D CGI).
Intra-Community transfers of goods
The invoice must include:
- The VAT number in France of the transferor.
- The VAT number of the company in the Member State of destination (Art. 256 CGI).
Transactions with a tax representative
The invoice must indicate:
- The individual identification number of the tax representative, their full name, and their address (Art. 289 A CGI).
Exceptions and exemptions
Invoices with an amount ≤ €150 excl. VAT are exempt from the obligation to indicate the intra-Community VAT number, unless another provision of the CGI requires it.
Recapitulative statements
You must file a recapitulative statement of customers (Art. 289 B CGI) if you carry out:
- Exempt intra-Community supplies (Art. 262 ter I CGI).
- Stock transfers under a consignment contract (Art. 256 CGI).
This statement must include:
- The intra-Community VAT number of each customer in the Member State of supply.
- The total amount of supplies per customer.
In case of omission or inaccuracy, you must file a corrective recapitulative statement without delay.