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Unique invoice number based on a chronological and continuous sequence

France

yes

Germany

yes 

Spain

yes

Discounts applied per line

Ofbiz supports invoice level discounts. This is not valid for VAT. For VAT, amount for each line must be known, so discounts
have to be recalculated for each line.

Poland

yes 

Germany

yes

France

yes

I.e. there can be invoices with different VAT rates per line.

Spain

yes

Rounding 

Important: rounding may only take place one time per VAT rate (after all calc. VAT amounts are summed up for that rate)

Germany

yes

France

yes

EU

yes?

Exemption

Some products can have different tax rate when selling to different type of customer. E.g. In Poland flat/house renting is 0% for individual
customer but 22% when renting for company. This is usually handled by creating different products for different VAT rates.

Similar situtation in Germany: FastFood restaurants: take-a-way food has 7%, stay-here is 19%, usually handled via different products, too.

Same in France : only rates change (5.5% and 19.6%) (I wonder why they did not choose 5.55468 and 19.65548754, hey it's France ;o)

Has different VAT rates, for different type of goods 

Official EU document Wikipedia (could be more updated than EU document)

EU

yes

0%, 7%, 19%

Germany

yes

2.1%, 5.5% 19.6% (there is no 0% rate in France only conditionnal exemption)

France

yes

0%, 4%, 8%, 18%

Spain

yes

Apply VAT for sales in INTERNAL_ORGANIZATION country Official EU document

EU

yes

Apply VAT for sales outside EU

Buyer may get VAT back from German Customs Auth. when he proves, that goods leave Germany (or EU?)

Germany

yes

There are some exceptions with DOM-TOM (no metropolitan territories) and electricity.
See http://www.inforeg.ccip.fr/Prestations-de-services-internationales--regime-de-TVA-fiche-44-6081.html for details, notably about services
which can be complex

France

no: goods
complex : services

Poland

yes 

Spain

no

Apply VAT for sales outside INTERNAL_ORGANIZATION country && inside EU && with valid VAT ID (B2B) 

INTERNAL_ORGANIZATION may have to proof that goods left Germany (for Tax Auth.)

Germany

no

In Poland there is also need for spedition document to have proof that goods left Poland

Poland

no

Same in France (document de transport)
Les exportations par le vendeur français sont exonérées de TVA lorsqu'elles remplissent certaines conditions :
- inscription de mentions concernant l'exportation dans les livres comptables,
- production d'une déclaration d'exportation visée par le bureau des douanes, le DAU (document administratif unique).

Pour les marchandises d'une valeur inférieure à 800 euros et d'un poids net inférieur à 1 000 kg, le DAU peut être remplacé par une simple facture commerciale, dont l'exportateur doit conserver le deuxième exemplaire visé par le service des douanes.

Ces règles sont assouplies si l'expédition est effectuée par paquets postes ou colis postaux d'une valeur inférieure à 8 000 euros
More at (PDF in French)

Mandatory mentions on invoices.

• For goods : «exonération TVA, article 262 ter I du CGI»
• For services : «exonération TVA, article 259B du CGI»

France

no

Spain

no

Apply VAT for sales outside INTERNAL_ORGANIZATION country && inside EU && without valid VAT ID (B2C)

Germany

yes

France

yes

Poland

yes

Spain

yes

Apply VAT for purchases like sales

EU

yes