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Mandatory Invoice Information

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

The invoice is detailed note of benefits or goods sold. To be valid, it must include a number of mandatory, under penalty of a fine. The information to be included varies depending on whether the invoice is intended for a particular or professional.

To an individual

Tableau - Mandatory General Invoices for All Invoices

Mentions

Clarification

Invoice Issue Date

The date it is issued.

Invoice Numbering

Unique number based on a continuous time sequence, without breaking. Example: Invoice 01, 02, 03.

However, it is possible to issue separate series when the conditions of the activity justify it. The company may use a prefix per year (2018-XX) or per year and month (2018-01-XX).

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

- January: Invoice #2018-01-025

- February: Invoice #2018-02-026

To be included on all invoice pages

Date of sale or service

Effective day of delivery or completion of delivery

Buyer Identity

- Name (or corporate name)

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

- Billing address (if different from head office)

Vendor or Vendor Identity

- Name and first name of individual contractor followed by name Individual Entrepreneur or ISIS

- The social name of a business

- Number RCS: titleContent for a merchant

- Siren number

- Address of head 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 in the process of being registered, the invoice must be drawn up in the name of the business, with Siret being assigned, and not in the name of the creator, otherwise the VAT deduction will be rejected.

Purchase Order Number

Where it has been previously established by the purchaser

VAT identification number the seller and the professional customer, only if the latter is liable for VAT: titleContent (self-liquidating)

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

Description of the product or service

- Nature, brand, product reference

- Delivery: materials provided and labour

Detailed count of each service and product provided

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

Catalogue

Unit price excluding VAT: titleContent products sold or hourly rate excluding VAT of services provided

Possible price increase

For example, freight or packaging costs

VAT rate legally applicable

The total VAT amount

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

Price reduction

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

Total amount to be paid 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:

  • Appliances
  • Computer equipment
  • Consumer electronics
  • Telephones
  • Cameras
  • Apparatus, equipped with an electric or thermal motor, for DIY or gardening
  • Games and toys, including video game consoles
  • Sports articles
  • Watches and watchmaking products
  • Lighting and lighting
  • Sunscreen glasses
  • 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 inaccurate entry for each invoice, capped at 1/4 of its amount
    • Fine of €75,000 for a natural person (€375,000 for a legal person). This fine can be doubled in the case of non-invoicing, convenience bills and fictitious invoices.

    FYI  

    where the economic operator is an individual, the SIRET or SIREN number is not required.

    In addition to these mandatory particulars, special particulars are given in certain cases.

    Tableau - Special mentions

    Special mentions

    In what case?

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

    If the seller or provider is a member of an approved management centre or association

    VAT not applicable, Art. 293 B of the CGI

    If the seller or service provider is entitled to the VAT-based exemption (for example, self-contractor), the invoice is duty-free

    Reverse

    (Make it clear that this is a tax-free amount)

    If work is carried out by a BTP subcontractor on behalf of a VAT payer, the subcontractor no longer declares the VAT and the main company declares it (VAT reversal)

    WEEE Eco-participation

    Purchase of electronic products or equipment or furniture.

    Autoinvoice

    If the customer produces the invoice himself in place of the seller or supplier

    To a professional

    Tableau - Mandatory General Invoices for All Invoices

    Mentions

    Comments

    Invoice Issue Date

    The date it is issued.

    Invoice Numbering

    Unique number based on a continuous time sequence, without breaking. Example: Invoice 01, 02, 03.

    However, it is possible to issue separate series when the conditions of the activity justify it. The company may use a prefix per year (2018-XX) or per year and month (2018-01-XX).

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

    - January: Invoice #2018-01-025

    - February: Invoice #2018-02-026

    To be included on all invoice pages

    Date of sale or service

    Effective day of delivery or completion of delivery

    Buyer Identity

    - Name (or corporate name)

    - Address of the registered office of a company

    - Billing address (if different from head office)

    Vendor or Vendor Identity

    - Name and first name of an individual contractor preceded or followed by the entry Individual Entrepreneur or ISIS

    - The social name of a business

    - Number RCS: titleContent for a merchant

    - Siren number

    - Address of head 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 in the process of being registered, the invoice must be drawn up in the name of the business, with Siret being assigned, and not in the name of the creator, otherwise the VAT deduction will be rejected.

    Purchase Order Number

    Where it has been previously established by the purchaser

    VAT identification number the seller and the professional customer, only if the latter is liable for VAT: titleContent (self-liquidating)

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

    Description of the product or service

    - Nature, brand, product reference

    - Delivery: materials provided and labour

    Detailed count of each service and product provided

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

    Catalogue

    Unit price excluding VAT: titleContent products sold or hourly rate excluding VAT of services provided

    Possible price increase

    For example, freight or packaging costs

    VAT rate legally applicable

    The total VAT amount

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

    Price reduction

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

    Total amount to be paid excluding tax (excluding VAT) and all taxes included (including VAT)

    Date or time limit for payment

    - Date on which settlement is due

    - Discount conditions in case of early payment

    - In case of no discount, mention on the invoice: Prepayment Discount: Nil

    Late penalty rates

    Payable in case of non-payment on settlement date (late payment penalties are due without a reminder)

    Mention of the lump sum payment €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 inaccurate entry for each invoice, capped at 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 case of non-compliance with the billing obligation, in the case of invoices of convenience and in the case of fictitious invoices.
      If the billing obligation is not met, 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 fiscal year).

    In addition to these mandatory particulars, special particulars are given in certain cases.

    Tableau - Special mentions

    Special mentions

    In what case?

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

    If the seller or provider is a member of an approved management centre or association

    VAT not applicable, Art. 293 B of the CGI

    If the seller or service provider is entitled to the VAT-based exemption (for example, self-contractor), the invoice is duty-free

    Reverse

    Make it clear that this is a tax-free amount

    If work is carried out by a BTP subcontractor on behalf of a VAT payer, the subcontractor no longer declares the VAT and the main company declares it (VAT reversal)

    WEEE Eco-participation

    Purchase of electronic products or equipment or furniture.

    Remuneration for Private Copying (RCP)

    Acquisition of a registration medium

    Autoinvoice

    If the customer produces the invoice himself in place of the seller or supplier

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