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
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: |
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.
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
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 on which settlement is due - Discount conditions in case of early payment - In case of no discount, mention on the invoice: Prepayment Discount: Nil | |
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.
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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