Décret n° 632 du 7/7/2003 relatif aux obligations de facturation en matière de TVA et modifiant l'annexe II au code général des impôts et la 2émé partie du livre des procédures fiscales. JORF du 9/7/2003 p. 11617 (NOR: BUDFO300016D) (SG(2004)A/01762 du 16/2/2004)
This French decree updates rules for Value Added Tax (VAT) invoicing. It modifies annexes to the general tax code and the tax procedures book, ensuring compliance with tax regulations. Businesses in France are affected by these changes to invoicing requirements. The decree aims to standardize and clarify VAT reporting procedures for tax authorities and taxpayers.