What information is required on your invoice? [+ conforming model]

Are you responsible for invoicing in your company or on your own account, and would you like to know what information must appear on your invoice?

This commercial document must include certain essential elements, in order to comply with the constraints of form and content, as specified by official texts such as the French Commercial Code.

Here are the legal requirements that you must not omit at any cost, so as not to get into trouble with the law if you have a disagreement with one of your customers. Bonus: a downloadable template to make sure you're invoicing in compliance!

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General information required on all invoices

Among the obligations linked to invoicing, you need to know exactly what general information must be included on all your invoices. Here are the details:

Issue date

This is the date on which you issue the invoice.

If the date of sale or service is different from the invoice date, it must also appear on the invoice (in the description).

Numbering

This is a unique invoice number, i.e. specific to each billing document issued. You must choose a chronological sequence that must be continuous, i.e. a consecutive and uninterrupted sequence of numbers, to identify all invoices issued.

Opt for numbering by year (2021-01) or by month (2021-01-01), and include the word "Invoice", which is also mandatory. This title followed by the invoice number must appear on every page of the invoice.

☝️Le number of the corresponding purchase order must also be mentioned, if applicable, a requirement in force since October 1, 2019.

Buyer identification

This includes all information relating to the identity of the buyer or customer:

• customer name or company name,
• precise address,
• invoicing address (if different),
• VAT number.

Seller identification

This includes all information specifying the identity of the seller or service provider:

• seller's full name or company name,
• company name (with SIREN or SIRET number),
• company registration number (RCS) for a merchant,
• trade register number (RM) for craftsmen,
• address of head office,
• legal form (SAS, SASU, SARL, EURL, SA, etc.),
• amount of share capital,
• individual VAT identification number (if amount exceeds €150).

Description of product or service

It is compulsory to detail the goods sold or services provided. You must indicate :

• the precise name of each service or good sold,
• their respective quantities,
• the unit price excluding VAT,
• any price surcharges, if applicable,
• the date of sale (corresponding to the actual day on which the service was provided).

Indication of amounts and VAT

Each line detailing a product or service must also include information on :

• the amount (excluding VAT),
• the applicable VAT rate (20%, 10%, 5%, etc.), on each line if different rates apply,
• price reduction, rebate or discount, if any, acquired at the date of sale or service and directly linked to this transaction,
• the total amount including VAT.

The totals of all amounts must also be shown:

• the total amount to be paid exclusive of tax (HT),
• the total amount of VAT,
• the total invoice amount including all taxes.

💡If you have any doubts about the elements linked to your customer, don't hesitate to get in touch with them so that you can draw up an accurate and valid invoice.

Mandatory information in specific cases

Mandatory information for professionals

As a professional (excluding microentrepreneurs), if you issue an invoice for goods or services supplied to a professional customer, you must include the following information:

• payment terms,
• payment due date or payment deadline, i.e. the date by which payment of the invoice must be received;
• discount terms (in case of early payment),
• the rate of penalties payable (in the event of non-payment by the customer on the required payment date),
• the flat-rate indemnity for collection costs in the event of late payment, amounting to €40,
• legal information on VAT.

Mandatory information on a micro-business invoice

If you're a micro-entrepreneur (formerly known as an auto-entrepreneur), you're exempt from basic VAT, and must include the words " TVA non applicable, article 293 B du CGI" on your invoices.

Simplified compulsory information for small amounts

As a vendor or service provider, you are exempt from certain compulsory information if the invoice amount is less than or equal to 150 euros, excluding VAT:

• your individual VAT identification number,
• references to the provisions of the General Tax Code or the European Directive specifying that the transaction benefits from an exemption.

☝️Notons however, these simplifications do not apply to exempt intra-Community deliveries, intra-Community services or deliveries of goods under the distance selling scheme.

Other examples of special information requirements

Depending on the nature of the services rendered or goods sold, or in very specific cases, the invoice must include other specific information:

• for craftsmen, traders registered with the RCS and microentrepreneurs subject to the obligation to take out professional insurance: a reference to the insurance taken out, the insurer's contact details and the geographical area covered by the insurance;
• for building craftsmen: details of ten-year professional insurance (contract reference, contact details of insurer and guarantor, geographical coverage);
• for members of an approved management center or association: the words "Accepting payment of sums due by cheque and/or bank card in his or her capacity as a member of an approved management center";
• for tenant-managers or managing agents: a reference to this status;
• for EIRLs: the name of the director, the name used to carry on the business, accompanied by the words "entrepreneur individuel à responsabilité limitée" or the sign EIRL.

What penalties apply?

If your company fails to comply with these obligations, it is liable to a fine of €15 for each missing or incorrect statement on an invoice.

☝️À Note that any fine may not exceed a certain ceiling, set at 1/4 of the invoice amount .

For an individual, the fine can be as high as €75,000, and for a legal entity, it can be as high as €375,000.

See all software Billing and Invoicing

Simplify your invoicing with the right tools

✅ To make it easy to issue compliant invoices and avoid penalties, don't hesitate to download this invoice template. Immediately usable, compliant and customizable, it already contains all the necessary fields, which you can fill in with your own information.

⚒️ To take your invoicing process one step further, why not equip yourself with an invoicing software package? Such a tool guarantees :

• automatically generated, compliant numbering,
• conversion of your quotations into invoices in just a few clicks,
• compliance with mandatory information, to be completed once, with data saved for each customer,
• VAT rates are taken into account, whether or not you are subject to VAT,
• data export directly into your accounting system,
• integration with existing business tools, etc.

In short, you save precious time by automating multiple tasks, and you secure the entire invoicing process, in complete legality... and peace of mind!

Finally, whether you use e-invoices or paper documents, never forget to keep these accounting documents for 10 years, and to make back-ups of your electronic documents.