Commercial documents of a micro-company
Verified 07 August 2023 - Directorate for Legal and Administrative Information (Prime Minister)
As a micro-entrepreneur, you need to develop several business documents. These documents shall include mandatory information. They have to be kept between 5 and 10 years depending on the nature of the document.
You need to prepare a number of documents related to your business relationships with your customers.
Examples include the following business documents:
- Pricing and advertising materials
- General Terms and Conditions of Sale (GTC)
- Purchase and Delivery Orders
- Invoices
The particulars which must appear on commercial documents depend on the nature of your activity:
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Merchant
He is customary Include the following information on your business documents:
- Your EPA code
- Your intra-Community VAT number
- Your contact details: address, phone number, email address and website
Certain commercial documents (purchase orders, letters, GCS, etc.) require the presence of mandatory particulars. You must include the following information :
- Unique identification number (Siren)
- Name used for the activity with your name or usage name preceded or followed by the phrase “ Sole trader ' or ' IS ”
- Entry in the trade and businesses register followed by the name of the city of registration
- Place of registered office
- If your company is in liquidation
- If you are in management leasing, you must specify whether you are a tenant-manager or a manager-agent
- If you have received a company project support contract for the creation or resumption of economic activity, you must specify the name of the company responsible for the support, the location of its registered office and its unique identification number
Artisan
He is customary Include the following information on your business documents:
- Your EPA code
- Your intra-Community VAT number
- Your contact details: address, phone number, email address and website
Certain commercial documents (purchase orders, letters, GCS, etc.) require the presence of mandatory particulars. You must include the following information :
- Unique identification number (Siren)
- Entry in the national company register (NCR)
- Name used for the activity with your name or usage name preceded or followed by the phrase “ Sole trader ' or ' IS ”
- Place of registered office
- If your company is in liquidation
- If you are in management leasing, you must specify whether you are a tenant-manager or a manager-agent
- If you have received a company project support contract for the creation or resumption of economic activity, you must specify the name of the company responsible for the support, the location of its registered office and its unique identification number
Liberal
He is customary Include the following information on your business documents:
- Your name
- Your contact details: address, phone number, email address and website
Certain commercial documents (purchase orders, letters, GCS, etc.) require the presence of mandatory particulars. You must include the following information :
- Unique identification number (Siren)
- Name used for the activity with your name or usage name preceded or followed by the phrase “ Sole trader ' or ' IS ”
- If you have received a company project support contract for the creation or resumption of economic activity, you must mention the name of the company responsible for the support, the location of its registered office and its unique identification number
FYI
You can find all the mandatory information to indicate on your invoices on the dedicated card.
If you do not specify the mandatory particulars on your business documents, you are subject to a fine of up to €750.
How long your business documents will be retained varies depending on the nature of the document:
- If it is a accounting document (purchase order, invoice, packing slip, etc.), it must be kept 10 years.
- If it is a contract entered into in the course of a commercial relationship or commercial correspondence, the document must be retained 5 years.
Retention of documents: contracts
Keeping of accounting documents
Particulars on accounting documents
“EI” and “Individual Contractor” on Business Documents