The invoice is an essential document in the relationship between a seller and his customer. Proof that a commercial transaction has been carried out meets the content restrictions and must contain a number of binding legal notices. Often neglected in small companies, any mandatory mention forgotten can lead to sanctions in case of control by the tax administration. Small point on the legal notices, which must appear in your invoices. Since October 1, 2019, it is necessary to specify both the billing address and the delivery address if they differ. Note: In case of an increase or decrease, this must also be indicated on the invoice. All the details can be found Entreprendre.service-public.fr Need to download a free invoice template as part of your business? Note that an invoice must comply with a certain formalism and contain mandatory information. It is necessary to create a compliant invoice, as penalties are provided for in the absence of mandatory information on an invoice. A postponement of invoicing remains possible if it does not exceed a few days or in certain special situations, in particular if the regular operations are small amounts and the seller decides, in agreement with his customer, to issue only one invoice for a certain time, or if an invoice element is not yet known at the time of delivery, withdrawal of products or at the end of the provision of services. Note that there are standard service invoice templates. In the case of sales of goods to individuals, the issuance of an invoice is mandatory only in the following cases: Hello, first of all, congratulations on your 100% free software.
When I discovered you, I said to myself: “You, you have understood everything. So, bravo and thank you! Small question, by the way: When we create an invoice, it seems that the software requires us to date it from today`s date. Is there a way to date the invoice on the date of my choice? Thank you for your comments. This term applies to professionals. It should therefore not be registered in the event of a sale to an individual. Independent contractors who invoice a merchant must also include it on their invoice. Is the company in the registration process? The invoice must be issued in the name of the company, taking care to add the mention “Siret in the award process”. Otherwise, the deduction may be denied. What should an invoice contain? What are the penalties for non-compliance with this mandatory information? We`ll help you easily understand what needs to be on an invoice and create the required document for your business journey. If invoices are subject to separate VAT rates, the corresponding rate must be indicated on each line. This is the case of restaurant bills, VAT differs according to the products consumed. For invoices excluding VAT, the legal notices on an invoice are identical.
The date of the sale or service must coincide with the invoice date, except in the case of deferred billing or in the case of shared provision of a service. When paying on the same day of delivery, it is possible to indicate the mention “cash payment”. How do I create a VAT invoice? In the case of an invoice excluding VAT, the mandatory information is identical. The invoice is proof of a commercial transaction and therefore has an important legal value. It also serves as accounting proof and support for the exercise of VAT rights. A criminal penalty of up to €75,000 can be imposed on the company that does not comply with these obligations. We add a tax penalty of € 15 per omitted or inaccurate mention for each invoice (with a ceiling of a quarter of the invoice amount) As accounting records, invoices must be kept for 10 years. They can be stored in paper or electronic form.
It should be noted that, since 30 March 2017, economic operators may keep on computer invoices and supporting documents received on paper, provided that they are reproduced identically (Article A102 B-2 of the Code of Tax Procedure). From the moment the transaction is carried out between two professionals, the issuance of an invoice in duplicate is mandatory. This invoice must be issued either at the time of delivery of the goods in the contracts for the sale of goods or at the end of the provision of the services. The buyer is also obliged to assert them. The invoice is proof of a commercial transaction. It meets certain substantive restrictions provided for in the texts and, in particular, in the Commercial Code, created on 1 October 2019. In accordance with Article L441-3 of the French Commercial Code, the general legal notices must be systematically indicated on an invoice intended for an individual or a professional. Finally, it is necessary to mention the 9-digit SIREN number, the RCS indication, followed by the city where the register where the register where the company is registered is located and, where applicable, the status of tenant-manager. VAT number of the seller (when invoicing an amount excluding VAT greater than or equal to 150 euros) Companies with the new status of sole proprietorship must comply with the new mandatory information for their business documents, including invoices. The content of an electronic invoice must correspond to that of a paper invoice containing exactly the same mandatory information.
The tax rules relating to the information to be provided on invoices are described in detail by the doctrine BOI-TVA-DECLA-30-20-20. If the customer creates the invoice himself instead of the seller or service provider In these cases, the supplier must issue an invoice for several copies. This invoice must contain: Accuracy and example of mandatory information for an invoice Invoices must always be issued as soon as the sale or provision of services is completed. Each invoice must be numbered and dated, the numbering must be done chronologically. A seller or service provider who issues invoices that do not contain all the mandatory information falls: the mention of a ten-year guarantee insurance is required for any professional working in the construction sector.