Invoice clarification
I am delivering a service that includes consulting & online membership (ME - pro lib). My clients cover within France, within EU and also outside EU (USA, Australia, UK).
My confusion with invoices relates to TVA. I need some clarification.
1) Prior to reaching €34,400 threshold in 2022, i note on the invoice given - VAT not applicable, art. 293 B of the CGI. Is this correct?
2) Within France, until I reach the threshold i do not collect VAT. But should i reach the threshold, only then is VAT collected at 20%?
3) Working with clients outside France but within the EU, I present an invoice with an intra-community EU VAT number obtained from impots. This number is provided on the invoice and VAT is charged corresponding to the EU countries rate?
4) Outside EU, how do i approach charging VAT and presenting invoices? For example a client in USA? or Australia?
5) If the €34,400 threshold is not exceeded, do i still charge VAT to 3) or 4)?
I’m struggling to understand my position.
Regards
Ricardo