Section 1: Billing for services

When they provide personal services to natural persons, legal persons and sole traders produce an invoice showing : 1° The name and address of the legal entity or sole trader ; 2° The number and date of registration of the declaration if this has been requested, and the number and date of issue of the authorisation when the activities are covered by Article L. 7232-1 ; 3° The name and…

When services are subject to value added tax, the rates, prices and travel expenses mentioned in article D. 7233-1 include this tax.

Only invoices that have been paid in full are eligible for the aid provided for in article 199 sexdecies of the French General Tax Code: 1° Either by payment card, direct debit, bank transfer, universal or interbank payment voucher or by cheque; 2° Or by universal employment-service cheque.

The legal entity or sole trader declared in application of article L. 7232-1-1 issues an annual tax certificate to each of its customers, to enable them to benefit from the aid provided for in article 199 sexdecies of the General Tax Code. This certificate mentions : 1° The name, address and identification number of the legal entity or individual entrepreneur; 2° The number and date of registration of the declaration;…