Creating a company: Preparing Business Documents
Verified 15 May 2021 - Directorate for Legal and Administrative Information (Prime Minister)
As an entrepreneur or company manager, 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.
What applies to you ?
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Micro-company
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Merchant
What are the business documents?
You need to prepare a number of documents that relate to the business relationship your company has with its customers.
Examples include the following business documents:
- Pricing and advertising materials
- General Terms and Conditions of Sale (GTC)
- Purchase and Delivery Orders
- Invoices
What should be stated on the commercial documents?
He is customary Include the following information on your business documents:
- Your name
- Your trade name
- Your contact details: address, phone number, email address and website
Certain commercial documents (order forms, letters, GCS...) require the presence of mandatory particulars. You must include the following information :
- Unique identification number (Siren)
- 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 a member of an authorized management center, you must indicate the Member of a CGA, payment by check is accepted
- 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
Penalty in the absence of mandatory particulars
If you do not specify the mandatory particulars on your business documents, you are exposed to a fine up to €750.
Mandatory information on an invoice
The invoices are the business documents for which it exists the most mandatory particulars. You have to put it in there the following information :
- Identity of the seller or service provider
- Identity of the buyer or customer
- Date of invoice issue
- Invoice number
- Date of sale or provision of services
- Purchase Order Number
- VAT registration number (except for invoices with an amount HT: titleContent less than or equal to €150)
- Description of the product or service
- Detailed breakdown of each service and product provided
- Unit price or hourly rate excluding VAT
- Possible increase or price reduction
- Applicable VAT rate and VAT amount
- Total amount payable HT: titleContent and TTC: titleContent
- The date on which payment is due
- For invoices to individuals, legal guarantee of conformity of at least 2 years
- For invoices to traders, the rate of penalties for late payment and mention of the flat-rate compensation of €40
If you do not specify the mandatory particulars on your bills, you are exposed to a administrative fine up to €75,000 and one tax fine of €15 by missing or inaccurate information.
Warning
if you are under the exemption from VAT, you are not affected by the VAT entries.
How long should these documents be kept?
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, delivery note...), 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
Artisan
What are the business documents?
You need to prepare a number of documents that relate to the business relationship your company has with its customers.
Examples include the following business documents:
- Pricing and advertising materials
- General Terms and Conditions of Sale (GTC)
- Purchase and Delivery Orders
- Invoices
What mandatory particulars must appear on commercial documents?
He is customary Include the following information on your business documents:
- Your name
- Your trade name
- Your contact details: address, phone number, email address and website
Certain commercial documents (order forms, letters, GCS...) require the presence of mandatory particulars. You must include the following information :
- Unique identification number (Siren)
- Entry in the national company register (NCR)
- Place of registered office
- If your company is in liquidation
- If you are a member of an authorized management center, you must indicate the Member of a CGA, payment by check is accepted
- 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
- If you have taken out compulsory insurance for your business, you must mention it on your quotes with the details of the insurer and the geographical coverage of the contract
Penalty in the absence of a mandatory entry
If you do not specify the mandatory particulars on your business documents, you are exposed to a fine up to €750.
Mandatory information on an invoice
The invoices are the business documents for which it exists the most mandatory particulars. You have to put it in there the following information :
- Identity of the seller or service provider
- Identity of the buyer or customer
- Date of invoice issue
- Invoice number
- Date of sale or provision of services
- Purchase Order Number
- VAT registration number (except for invoices with an amount HT: titleContent less than or equal to €150)
- Description of the product or service
- Detailed breakdown of each service and product provided
- Unit price or hourly rate excluding VAT
- Possible increase or price reduction
- Applicable VAT rate and VAT amount
- Total amount payable HT: titleContent and TTC: titleContent
- The date on which payment is due
- For invoices to individuals, legal guarantee of conformity of at least 2 years
- For invoices to traders, the rate of penalties for late payment and mention of the flat-rate compensation of €40
If you do not specify the mandatory particulars on your bills, you are exposed to a administrative fine up to €75,000 and one tax fine of €15 by missing or inaccurate information.
Warning
if you are under the exemption from VAT, you are not affected by the VAT entries.
How long should these documents be kept?
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, delivery note...), 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
Liberal
What are the business documents?
You need to prepare a number of documents that relate to the business relationship your company has with its customers.
Examples include the following business documents:
- Pricing and advertising materials
- General Terms and Conditions of Sale (GTC)
- Purchase and Delivery Orders
- Invoices
What mandatory particulars must appear on commercial documents?
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 (order forms, letters, GCS...) require the presence of mandatory particulars. You must include the following information :
- Unique identification number (Siren)
- If you are a member of an authorized management center, you must indicate the Member of a CGA, payment by check is accepted
- 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 mention the name of the company responsible for the support, the location of its registered office and its unique identification number
Penalty in the absence of a mandatory entry
If you do not specify the mandatory particulars on your business documents, you are exposed to a fine up to €750.
Mandatory information on an invoice
The invoices are the business documents for which it exists the most mandatory particulars. You have to put it in there the following information :
- Identity of the seller or service provider
- Identity of the buyer or customer
- Date of invoice issue
- Invoice number
- Date of sale or provision of services
- Purchase Order Number
- VAT registration number (except for invoices with an amount HT: titleContent less than or equal to €150)
- Description of the product or service
- Detailed breakdown of each service and product provided
- Unit price or hourly rate excluding VAT
- Possible increase or price reduction
- Applicable VAT rate and VAT amount
- Total amount payable HT: titleContent and TTC: titleContent
- The date on which payment is due
- For invoices to individuals, legal guarantee of conformity of at least 2 years
- For invoices to traders, the rate of penalties for late payment and mention of the flat-rate compensation of €40
If you do not specify the mandatory particulars on your bills, you are exposed to a administrative fine up to €75,000 and one tax fine of €15 by missing or inaccurate information.
Warning
if you are under the exemption from VAT, you are not affected by the VAT entries.
How long should these documents be kept?
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, delivery note...), 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
Individual business
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Merchant
What are the business documents?
You need to prepare a number of documents that relate to the business relationship your company has with its customers.
Examples include the following business documents:
- Pricing and advertising materials
- General Terms and Conditions of Sale (GTC)
- Purchase and Delivery Orders
- Invoices
What mandatory particulars must appear on commercial documents?
He is customary Include the following information on your business documents:
- Your name
- Your trade name
- Your contact details (address, phone number, email address and website)
Certain commercial documents (order forms, letters, GCS...) require the presence of mandatory particulars. You must include the following information :
- Unique identification number (Siren) followed by the reference to SCR: titleContent
- Name: Your name or usage name must be followed or preceded by the words Individual Contractor or EI
- Place of registered office
- If your company is in liquidation this should be indicated
- If you are a member of an authorized management center, you must indicate the Member of a CGA, payment by check is accepted
- If you are a EIRL: titleContent, you must indicate the purpose of the professional activity to which the assets are assigned and your legal name
- 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 mention the name of the company responsible for the support, the location of its registered office and its unique identification number
Penalty in the absence of a mandatory entry
If you do not specify the mandatory particulars on your business documents, you are exposed to a fine up to €750.
Mandatory information on an invoice
The invoices are the business documents for which it exists the most mandatory particulars. You have to put it in there the following information :
- Identity of the seller or service provider
- Identity of the buyer or customer
- Date of invoice issue
- Invoice number
- Date of sale or provision of services
- Purchase Order Number
- VAT registration number (except for invoices with an amount HT: titleContent less than or equal to €150)
- Description of the product or service
- Detailed breakdown of each service and product provided
- Unit price or hourly rate excluding VAT
- Possible increase or price reduction
- Applicable VAT rate and VAT amount
- Total amount payable HT: titleContent and TTC: titleContent
- The date on which payment is due
- For invoices to individuals, legal guarantee of conformity of at least 2 years
- For invoices to traders, the rate of penalties for late payment and mention of the flat-rate compensation of €40
If you do not specify the mandatory particulars on your bills, you are exposed to a administrative fine up to €75,000 and one tax fine of €15 by missing or inaccurate information.
How long should these documents be kept?
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, delivery note...), 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
Artisan
What are the business documents?
You need to prepare a number of documents that relate to the business relationship your company has with its customers.
Examples include the following business documents:
- Pricing and advertising materials
- General Terms and Conditions of Sale (GTC)
- Purchase and Delivery Orders
- Invoices
What mandatory particulars must appear on commercial documents?
He is customary Include the following information on your business documents:
- Your name
- Your trade name
- Your contact details (address, phone number, email address and website)
Certain commercial documents (order form, mail, GCS...) require the presence of mandatory particulars. You must include the following information :
- Unique identification number (Siren)
- Name: your name or usage name must be followed or preceded by the mention Sole trader or IS
- Entry in the national register of companies
- Place of registered office
- If your company is in liquidation
- If you are a member of an authorized management center, you must indicate the Member of a CGA, payment by check is accepted
- If you are a EIRL: titleContent, you must indicate the purpose of the professional activity to which the assets are assigned and your legal name
- 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 mention the name of the company responsible for the support, the location of its registered office and its unique identification number
- If you have taken out compulsory insurance for your business, you must mention it on your quotes with the details of the insurer and the geographical coverage of the contract
Penalty in the absence of a mandatory entry
If you do not specify the mandatory particulars on your business documents, you are exposed to a fine up to €750.
Mandatory information on an invoice
The invoices are the business documents for which it exists the most mandatory particulars. You have to put it in there the following information :
- Identity of the seller or service provider
- Identity of the buyer or customer
- Date of invoice issue
- Invoice number
- Date of sale or provision of services
- Purchase Order Number
- VAT registration number (except for invoices with an amount HT: titleContent less than or equal to €150)
- Description of the product or service
- Detailed breakdown of each service and product provided
- Unit price or hourly rate excluding VAT
- Possible increase or price reduction
- Applicable VAT rate and VAT amount
- Total amount payable HT: titleContent and TTC: titleContent
- The date on which payment is due
- For invoices to individuals, legal guarantee of conformity of at least 2 years
- For invoices to traders, the rate of penalties for late payment and mention of the flat-rate compensation of €40
If you do not specify the mandatory particulars on your bills, you are exposed to a administrative fine up to €75,000 and one tax fine of €15 by missing or inaccurate information.
How long should these documents be kept?
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, delivery note...), 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
Liberal
What are the business documents?
You need to prepare a number of documents that relate to the business relationship your company has with its customers.
Examples include the following business documents:
- Pricing and advertising materials
- General Terms and Conditions of Sale (GTC)
- Purchase and Delivery Orders
- Invoices
What mandatory particulars must appear on commercial documents?
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 (order form, mail, GCS...) require the presence of mandatory particulars. You must include the following information :
- Unique identification number (Siren)
- Name: your name or usage name must be followed or preceded by the mention Sole trader or IS
- If you are a member of an authorized management center, you must indicate the Member of a CGA, payment by check is accepted
- If you are a EIRL: titleContent, you must indicate the purpose of the professional activity to which the assets are assigned and your legal name
- 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 mention the name of the company responsible for the support, the location of its registered office and its unique identification number
Penalty in the absence of a mandatory entry
If you do not specify the mandatory particulars on your business documents, you are exposed to a fine up to €750.
Mandatory information on an invoice
The invoices are the business documents for which it exists the most mandatory particulars. You have to put it in there the following information :
- Identity of the seller or service provider
- Identity of the buyer or customer
- Date of invoice issue
- Invoice number
- Date of sale or provision of services
- Purchase Order Number
- VAT registration number (except for invoices with an amount HT: titleContent less than or equal to €150)
- Description of the product or service
- Detailed breakdown of each service and product provided
- Unit price or hourly rate excluding VAT
- Possible increase or price reduction
- Applicable VAT rate and VAT amount
- Total amount payable HT: titleContent and TTC: titleContent
- The date on which payment is due
- For invoices to individuals, legal guarantee of conformity of at least 2 years
- For invoices to traders, the rate of penalties for late payment and mention of the flat-rate compensation of €40
If you do not specify the mandatory particulars on your bills, you are exposed to a administrative fine up to €75,000 and one tax fine of €15 by missing or inaccurate information.
How long should these documents be kept?
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, delivery note...), 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
Business
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Business activity
What are the business documents?
You need to prepare a number of documents that relate to the business relationship your company has with its customers.
Examples include the following business documents:
- Pricing and advertising materials
- General Terms and Conditions of Sale (GTC)
- Purchase and Delivery Orders
- Invoices
What mandatory particulars must appear on commercial documents?
He is customary Include the following information on your business documents:
- Your trade name
- Your contact details (address, phone number, email address and website)
These commercial documents (order form, mail, GCS...) require the presence of mandatory particulars. You must include the following information :
- Unique identification number (Siren)
- Mention to SCR: titleContent
- Place of registered office
- Name of company with legal form (examples: LOCK: titleContent, SARL: titleContent, SA: titleContent)
- If you are in management leasing, you must specify whether you are a tenant-manager or a manager-agent
- If you have received a contract to support the company project for the creation or resumption of an economic activity, you must mention the name of the company responsible for the support, the location of its head office and its unique identification number
- If you are a SARL: titleContent or a share business, the amount of the share capital
Penalty in the absence of a mandatory entry
If you do not specify the mandatory particulars on your business documents, you are exposed to a fine up to €750.
Mandatory information on an invoice
The invoices are the business documents for which it exists the most mandatory particulars. You have to put it in there the following information :
- Identity of the seller or service provider
- Identity of the buyer or customer
- Date of invoice issue
- Invoice number
- Date of sale or provision of services
- Purchase Order Number
- VAT registration number (except for invoices with an amount HT: titleContent less than or equal to €150)
- Description of the product or service
- Detailed breakdown of each service and product provided
- Unit price or hourly rate excluding VAT
- Possible increase or price reduction
- Applicable VAT rate and VAT amount
- Total amount payable HT: titleContent and TTC: titleContent
- The date on which payment is due
- For invoices to individuals, legal guarantee of conformity of at least 2 years
- For invoices to traders, the rate of penalties for late payment and mention of the flat-rate compensation of €40
- If you are a member of an authorized management center, you must indicate the Member of a CGA, payment by check is accepted
If you do not specify the mandatory particulars on your bills, you are exposed to a administrative fine up to €375,000 and one tax fine of €15 by missing or inaccurate information.
How long should these documents be kept?
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, delivery note...), 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
Handicraft activity
What are the business documents?
You need to prepare a number of documents that relate to the business relationship your company has with its customers.
Examples include the following business documents:
- Pricing and advertising materials
- General Terms and Conditions of Sale (GTC)
- Purchase and Delivery Orders
- Invoices
What mandatory particulars must appear on commercial documents?
He is customary Include the following information on your business documents:
- Your trade name
- Your contact details (address, phone number, email address and website)
Certain commercial documents (order forms, letters, GCS...) require the presence of mandatory particulars. You must include the following information :
- Unique identification number (Siren)
- Entry in the national company register (NCR)
- Place of registered office
- Name of company with legal form (examples: LOCK: titleContent, SARL: titleContent, SA: titleContent)
- 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 mention the name of the company responsible for the support, the location of its registered office and its unique identification number
- If you are a SARL: titleContent or a share business, the amount of the share capital
Penalty for failure to mention
If you do not specify the mandatory particulars on your business documents, you are exposed to a fine up to €750.
Mandatory information on an invoice
The invoices are the business documents for which it exists the most mandatory particulars. You have to put it in there the following information :
- Identity of the seller or service provider
- Identity of the buyer or customer
- Date of invoice issue
- Invoice number
- Date of sale or provision of services
- Purchase Order Number
- VAT registration number (except for invoices with an amount HT: titleContent less than or equal to €150)
- Description of the product or service
- Detailed breakdown of each service and product provided
- Unit price or hourly rate excluding VAT
- Possible increase or price reduction
- Applicable VAT rate and VAT amount
- Total amount payable HT: titleContent and TTC: titleContent
- The date on which payment is due
- For invoices to individuals, legal guarantee of conformity of at least 2 years
- For invoices to traders, the rate of penalties for late payment and mention of the flat-rate compensation of €40
- If you are a member of an authorized management center, you must indicate the Member of a CGA, payment by check is accepted
If you do not specify the mandatory particulars on your bills, you are exposed to a administrative fine up to €375,000 and one tax fine of €15 by missing or inaccurate information.
How long should these documents be kept?
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, delivery note...), 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
Liberal activity
What are the business documents?
You need to prepare a number of documents that relate to the business relationship your company has with its customers.
Examples include the following business documents:
- Pricing and advertising materials
- General Terms and Conditions of Sale (GTC)
- Purchase and Delivery Orders
- Invoices
What mandatory particulars must appear on commercial documents?
He is customary Include the following information on your business documents:
- Your trade name
- Your contact details (address, phone number, email address and website)
Certain commercial documents (order forms, letters, GCS...) require the presence of mandatory particulars. You must include the following information :
- Unique identification number (Siren)
- Mention to SCR: titleContent
- Place of registered office
- Name of company with legal form (examples:SCM: titleContent, SELARL: titleContent,PCS: titleContent)
- 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
- If you are a SARL: titleContent or a share business, the amount of the share capital
Penalty in the absence of a mandatory entry
If you do not specify the mandatory particulars on your business documents, you are exposed to a fine up to €750.
Mandatory information on an invoice
The invoices are the business documents for which it exists the most mandatory particulars. You have to put it in there the following information :
- Identity of the seller or service provider
- Identity of the buyer or customer
- Date of invoice issue
- Invoice number
- Date of sale or provision of services
- Purchase Order Number
- VAT registration number (except for invoices with an amount HT: titleContent less than or equal to €150)
- Description of the product or service
- Detailed breakdown of each service and product provided
- Unit price or hourly rate excluding VAT
- Possible increase or price reduction
- Applicable VAT rate and VAT amount
- Total amount payable HT: titleContent and TTC: titleContent
- The date on which payment is due
- For invoices to individuals, legal guarantee of conformity of at least 2 years
- For invoices to traders, the rate of penalties for late payment and mention of the flat-rate compensation of €40
- If you are a member of an authorized management center, you must indicate the Member of a CGA, payment by check is accepted
If you do not specify the mandatory particulars on your bills, you are exposed to a administrative fine up to €375,000 and one tax fine of €15 by missing or inaccurate information.
How long should these documents be kept?
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, delivery note...), 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
Keeping of accounting documents
Billing Rules
Particulars on accounting documents
Billing Policy Violations