Invoices are essential documents in commercial transactions, whether it is the sale of goods or the provision of services. They play a key role in the accounting and fiscal management of companies. Indeed, their establishment is governed by strict rules, in particular with regard to mandatory information. These must appear on all invoices, whether sent to an individual or to a professional. This article guides you through the main mandatory information to indicate on your invoices depending on the situation.
The issuance of an invoice must comply with specific rules provided for in the General Tax Code (CGI) and the Commercial Code. Businesses must be particularly vigilant in order to avoid any mistakes, especially in the event of a tax audit.
One of the essential elements to indicate on an invoice is its unique number. This number must follow a sequential and uninterrupted numbering. This ensures that invoices are issued on a regular basis, which is crucial for accounting and tax reporting.
The date the invoice was issued must also be specified. It generally corresponds to the date on which the service was provided or, in the case of a sale of goods, to the date of delivery.
The company that issues the invoice must indicate several important information on it:
The invoice must also include customer information:
The invoice must clearly detail the nature of the goods or services provided:
The indication of the VAT amount is a key mention on the invoice. According to French tax rules, all businesses subject to VAT must detail this tax on their invoices. The applicable VAT rate depends on the category of goods or services sold.
There are several specific cases:
The invoice should also show the total amount to be paid by the customer. This amount is made up of the sum of the prices of the goods or services, after applying the discounts, plus VAT. Discounts and price reductions must be clearly specified on the invoice.
When an invoice is sent to an individual, the legal information remains the same, but certain details may be required, in particular in terms of consumer rights. In addition, the invoice must be sufficiently detailed so that the consumer can understand the good or service that he has purchased.
It is important to mention the terms of payment on the invoice:
When it comes to a distance sale or an online sale, the individual customer must be informed of his right of withdrawal. This right allows him to reconsider his decision within 14 days after receiving the product or providing the service, according to European legislation. A statement must therefore be added, specifying this right and the conditions to benefit from it.
Invoices issued to a professional customer must include additional information than those sent to individuals.
When the sale is made on the basis of an order form, this must be mentioned on the invoice. The purchase order number must be clearly indicated to allow the customer to make the link with the commercial transaction.
When the service has been provided or the goods have been delivered, it is necessary to specify the date on which this operation took place, or the period during which it was carried out, in particular for long or recurring services.
Price reductions, discounts or special offers must be explicitly stated. If a discount has been granted on the sale price, this statement must appear on the invoice so that the customer can take it into account in his payment.
For some professionals, there may be VAT exemptions. For example, businesses benefiting from the VAT-based franchise regime should not apply VAT to their invoices. This exemption must be clearly specified, with the mention “VAT not applicable, article 293 B of the CGI” to comply with the regulations.
If discounts are granted based on the payment method, such as early payment discounts, this information should be on the invoice. This makes it possible to clarify the financial conditions for the professional customer.
