C: Invoices

I. – The invoicing rules provided for in Article 289 apply to transactions deemed to be located in France pursuant to Articles 258 to 259 D, excluding those carried out by a taxable person who has established his business in another Member State or has a fixed establishment there from which the supply of goods or services is made or, failing that, his domicile or habitual residence, and for which…

I. – 1. Every taxable person shall ensure that an invoice is issued, by himself, or in his name and on his behalf, by his customer or by a third party: a. For supplies of goods or services which he carries out for another taxable person, or for a non-taxable legal person, and which are not exempt pursuant to Articles 261 to 261 E ; b. For the supplies of…