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
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: |
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.
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
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 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 | |
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.
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 |
Invoice: mandatory information
Invoicing and VAT
Billing Policy Violations
Billing between professionals: penalties
Mention of compulsory professional insurance
Billing Rules
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