No.
To be eligible for a tax-free form in France, the customer’s total purchases across all stores must exceed €100. So even if they spend less than €100 in my store, they can still qualify by combining purchases from other shops.
The minimum purchase thresholds are:
🇫🇷 France: €100 total.
🇧🇪 Belgium: €125 total.
🇪🇸 Spain: No minimum amount.