Commercial

Invoice

Definition

Accounting document attesting to a commercial transaction. Invoices must comply with strict legal formalism: sequential numbering, mandatory mentions, VAT, payment deadlines. It serves as a tax and accounting record.

Detailed explanation

The invoice is at once proof of debt (to get paid), an accounting record (for your books and those of the client) and a tax document (for the VAT return and corporate income tax). Mandatory mentions in France 2026: unique and sequential numbering, issue and due dates, full identity of the seller (company name, address, SIRET, intra-community VAT number if applicable), identity of the client, precise description of the services, price excluding tax, VAT rate and amount (or mention 293B for a micro-business under the franchise scheme), total including tax, payment terms, late penalties (3× the legal rate + €40 flat-rate compensation, art. L441-10 of the French commercial code). From 2026, electronic invoicing (e-invoicing Factur-X) gradually becomes mandatory for B2B exchanges in France.

Concrete example

Invoice FA-2026-042 of 05/04/2026, due 05/05/2026. Service: CRM module development (30 h × 70 €/h). Total excluding tax 2,100 €. VAT 20 % 420 €. Total including tax 2,520 €. Late penalties: ECB rate + 10 points, flat-rate compensation €40.