Invoice / VAT legal mentions
Cupcakes
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Hi Valerie, I see so many variants, I am trying to figure out the right legal mentions for VAT on a French invoice. I am charging for digital services such as website development/hosting, software, apps within the EU and outside (Switzerland) and both B2B and (potentially also) B2C. As far as I know these would be VAT applicable in the buyer’s country an covered by article 44 and 58 of directive 2006/112 (resp. articles 259 and 283 of the french tax code). How specific would I have to be here?
Use cases:
1) EU B2B - no VAT (reverse charge)
2) EU B2C - VAT of receiver’s country
3) non-EU (no VAT, or potentially taxed by the buyer’s country, for instance also reverse charge in Switzerland)