As a reminder, an invoice is a document that details all the terms and conditions related to a service provided or a sale made: amount, buyer, VAT rate, payment terms, etc. The invoice serves as proof . First of all, it is important to keep in mind the rules relating to the form of the invoice. Indeed, the latter must imperatively:
Be written in French ;
Be established in two copies (one original for the client);
Include all mandatory information .
Mandatory information on an invoice sent to a professional
When a professional makes a transaction with another professional, several chinese student data types of information are essential to include on the invoice. They can be classified into 5 categories:
General information;
The details relating to the buyer and the supplier;
The information relating to the sale or provision of service carried out;
Payment terms;
The special elements.
General information
A large number of general information that is mandatory for all professionals must appear on each invoice. Here is the complete list:
Mandatory general information on an invoice Details
The word “invoice” –
The invoice number Each invoice must have a unique number based on a continuous frequency (your first invoice = 01, then 02…etc)
The date of issue of the invoice –
The purchase order number In case it has already been established by the customer
These items usually appear in the invoice header.
Information relating to the identity of the creditor and the debtor
Once the general information has been entered, certain information relating to you and your client is mandatory:
Information relating to the various parties Details
Buyer Identity Name or business name
Head office address
Billing address (if different)
Identity of the seller or service provider If it is a sole proprietorship :
– The words “EI” or “Individual Entrepreneur” followed by the first and last name
If it is a company :
– Its company name
– Its legal form (SAS, SASU, SARL, EURL, SCI, etc.)
– Its SIREN number
– The address of the head office
– The RCS number (only for traders)
The intra-community VAT number of both parties Only concerns:
– Companies liable for VAT
– Invoices greater than or equal to €150
VAT not applicable, art. 293 B of the CGI Only applies to companies exempt from VAT.
Are you in this case? Then the invoice will be excluding tax (HT)
The information will therefore vary depending on whether you are a sole proprietorship (including a self-employed business) or a company. It is essential not to forget the provisions relating to VAT: your VAT number if you are liable and the statement "VAT not applicable, art. 293 B of the CGI" if you are exempt from.