Accounting Ideas

Reverse charge mention on invoices / mention autoliquidation/autoliquidacion

EN > When the EU intracommunity reverse charge is applied; It automatically disables vat, manages the vat correctly in the vat return; however in the invoice its says Exempt Vat , but no other description is given; the reverse charge needs to be mentionned automatically


FR > La mention d'autoliquidation doit figurer sur les factures.



As a french user; this mention is compulsory see https://www.entreprises.cci-paris-idf.fr/web/reglementation/developpement-entreprise/droit-fiscal/mentions-fiscales-factures


As per EU rules Customer liable for the tax (i.e. under the reverse-charge procedure) – the words ‘Reverse charge’." is required

https://ec.europa.eu/taxation_customs/business/vat/eu-vat-rules-topic/vat-invoicing-rules_en

  • Guest
  • Feb 25 2021
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  • Guest commented
    25 Feb 09:15am

    FR ""il faut apparaitre la notion "Exonération de TVA selon article 283-2 du CGI" sur la facture"""