Mandatory information on an invoice

Verified 01 January 2023 - Directorate for Legal and Administrative Information (Prime Minister)

The invoice is a detailed note of services or goods sold. To be valid, it must include a number of mandatory particulars, or face a fine. The particulars to be included vary according to whether the invoice is intended for a individual or to a professional.

To an individual

Tableau - Mandatory general information for all invoices

Entries

Clarification

Date of invoice issue

The date on which it is issued.

Invoice Numbering

Unique number based on a continuous chronological sequence, without break. Example: invoice 01, 02, 03.

However, it is possible to issue separate series when the operating conditions so warrant. The company can use one prefix per year (2018-XX) or per year and month (2018-01-XX).

For example, if your invoice ends in January with an invoice numbered 25:

- January: invoice no. 2018-01-025

- February: invoice n° 2018-02-026

To appear on all pages of the invoice

Date of sale or service provision

Actual day of delivery or completion of the service

Buyer Identity

- Name (or corporate name)

- Address of the registered office of a company or of the domicile of an individual (unless he objects, for an individual)

- Billing address (if different from the registered office)

Identity of the seller or supplier

- Name and first name of an individual contractor followed by the name Sole trader or IS

- Name of a business

- Number SCR: titleContent for a trader

- Siren Number

- Address of registered office (and name of establishment)

- If the company is a business, mention of the legal form (EURL, SARL, SA, SNC, SAS) and the amount of the share capital

Attention: if the company is being registered, the invoice must be drawn up in the name of the business, with the Siret being awarded, and not in the name of the creator, failing which the deduction of VAT will be rejected.

Purchase Order Number

When it has been previously established by the buyer

VAT identification number of the seller and the professional customer, only if the latter is liable for the VAT: titleContent (reverse charge)

Except for invoices for a total amount HT: titleContent less than or equal to €150

Description of the product or service

- Nature, brand, product reference

- Supply: materials supplied and labor

Detailed breakdown of each service and product provided

Quantity and price detail (optional if the service has been the subject of a prior, descriptive and detailed quote, accepted by the customer and in conformity with the service performed)

List Price

Unit price not included VAT: titleContent of products sold or hourly rate excluding VAT of services supplied

Possible price increase

Transport or packaging costs, for example

VAT rate legally applicable

Total corresponding VAT amount

If transactions are subject to different VAT rates, the corresponding rate must be shown on each line

Price reduction

Discounts, rebates, or rebates earned on the date of sale or provision of the service and directly related to that transaction.

Total sum payable excluding tax (excluding VAT) and all taxes included (including VAT)

Legal guarantee of compliance for a minimum period of 2 years

The entry concerns goods sold in stores belonging to one of the following categories:

  • Household appliances
  • Computer equipment
  • Consumer electronic products
  • Telephony devices
  • Cameras
  • Appliances, with electric or thermal motors, for DIY or gardening
  • Games and toys, including video game consoles
  • Sporting goods
  • Watches and watch products
  • Lighting articles and luminaires
  • Sunglasses
  • Furnishing elements
  • A company that fails to comply with these obligations shall be liable to the following fines:

    • Tax fine of €15 by missing or incorrect information for each invoice, limited to 1/4 of its amount
    • Fine of €75,000 for a natural person (€375,000 for a legal person). This fine may be doubled in the event of non-invoicing, convenience invoices and fictitious invoices.

    FYI  

    Where the economic operator is an individual, the SIRET or SIREN number shall not be required.

    In certain cases, additional particulars shall be included in the mandatory particulars.

    Tableau - Special particulars

    Special particulars

    In what case?

    Member of a approved association, payment by check and credit card is accepted

    If the seller or supplier is a member of a management center or an approved association

    VAT not applicable, art. 293 B of the CGI

    If the seller or supplier benefits from the VAT exemption (e.g. self-employed), the invoice is tax-free

    Reverse charge

    (Make it clear that this is an amount exclusive of tax)

    If work is carried out by a subcontractor of the building on behalf of a contractor subject to VAT, the subcontractor no longer declares VAT and the main company declares it (reverse charge of VAT)

    WEEE Eco-participation

    Purchase of electronic products or equipment or furniture.

    Self-billing

    If the customer produces the invoice himself instead of the seller or supplier

    To a professional

    Tableau - Mandatory general information for all invoices

    Entries

    Comments

    Date of invoice issue

    The date on which it is issued.

    Invoice Numbering

    Unique number based on a continuous chronological sequence, without break. Example: invoice 01, 02, 03.

    However, it is possible to issue separate series when the operating conditions so warrant. The company can use one prefix per year (2018-XX) or per year and month (2018-01-XX).

    For example, if your invoice ends in January with an invoice numbered 25:

    - January: invoice n°2018-01-025

    - February: invoice n°2018-02-026

    To appear on all pages of the invoice

    Date of sale or service provision

    Actual day of delivery or completion of the service

    Buyer Identity

    - Name (or corporate name)

    - Address of the registered office of a company

    - Billing address (if different from the registered office)

    Identity of the seller or supplier

    - Surname and first name of an individual contractor preceded or followed by the mention Sole trader or IS

    - Name of a business

    - Number SCR: titleContent for a trader

    - Siren Number

    - Address of registered office (and name of establishment)

    - If the company is a business, mention of the legal form (EURL, SARL, SA, SNC, SAS) and the amount of the share capital

    Attention: if the company is being registered, the invoice must be drawn up in the name of the business, with the Siret being awarded, and not in the name of the creator, failing which the deduction of VAT will be rejected.

    Purchase Order Number

    When it has been previously established by the buyer

    VAT identification number of the seller and the professional customer, only if the latter is liable for the VAT: titleContent (reverse charge)

    Except for invoices for a total amount HT: titleContent less than or equal to €150

    Description of the product or service

    - Nature, brand, product reference

    - Supply: materials supplied and labor

    Detailed breakdown of each service and product provided

    Quantity and price detail (optional if the service has been the subject of a prior, descriptive and detailed quote, accepted by the customer and in conformity with the service performed)

    List Price

    Unit price not included VAT: titleContent of products sold or hourly rate excluding VAT of services supplied

    Possible price increase

    Transport or packaging costs, for example

    VAT rate legally applicable

    Total corresponding VAT amount

    If transactions are subject to different VAT rates, the corresponding rate must be shown on each line

    Price reduction

    Discounts, rebates or rebates earned on the date of sale or service and directly related to this transaction, excluding discounts not provided on the invoice

    Total sum payable excluding tax (excluding VAT) and all taxes included (including VAT)

    Date or time of payment

    - Date on which settlement is to take place

    - Discount terms in case of early payment

    - In the case of no discount, indicate on the invoice: Prepayment Discount: None

    Rate of late penalties

    Due for non-payment on the settlement date (late penalties are due without a reminder)

    Mention of the lump sum payment of €40

    For recovery costs, in case of late payment

    A company that fails to comply with these obligations shall be liable to the following fines:

    • Tax fine of €15 by missing or incorrect information for each invoice, limited to 1/4 of its amount
    • Fine of €75,000 for a natural person (€375,000 for a legal person).
      This fine may be doubled in the event of non-compliance with the obligation to invoice, in the event of non-compliance invoices and in the event of fictitious invoices.
      If the billing obligation is not respected, the professional client must also pay this fine. However, if the transaction has been entered in the accounts, the fine shall be reduced to 5% of its amount (up to €37,500 by accounting year).

    In certain cases, additional particulars shall be included in the mandatory particulars.

    Tableau - Special particulars

    Special particulars

    In what case?

    Member of a approved association, payment by check and credit card is accepted

    If the seller or supplier is a member of a management center or an approved association

    VAT not applicable, art. 293 B of the CGI

    If the seller or supplier benefits from the VAT exemption (e.g. self-employed), the invoice is tax-free

    Reverse charge

    Make it clear that this is a duty-free amount

    If work is carried out by a subcontractor of the building on behalf of a contractor subject to VAT, the subcontractor no longer declares VAT and the main company declares it (reverse charge of VAT)

    WEEE Eco-participation

    Purchase of electronic products or equipment or furniture.

    Remuneration for private copying (RCP)

    Acquisition of a recording medium

    Self-billing

    If the customer produces the invoice himself instead of the seller or supplier