Module 18 min884 wordsFree — no account
What an invoice must carry
Dated official sources, and the contents this module links to · 1 section
Official sources
- Service-public Entreprendre — Mandatory particulars on an invoice (F31808, checked 11 August 2026): date of issue of the invoice; a number unique to each invoice, based on a continuous chronological sequence; reference texts, commercial code article L441-9 and general tax code annex II article 242 nonies A — verified on September 11, 2026
- Service-public Entreprendre — All about invoicing (F23208, checked 7 August 2026): a unique number based on a continuous chronological sequence with no break, two invoices being unable to bear the same number; invoice drawn up in two copies; invoices issued or received kept for ten years, reduced to six years for tax documents; fine of 15 € per omission or inaccuracy, capped at 25 % of the invoice amount; criminal fine up to 75 000 € for a sole proprietorship and 375 000 € for a company; the mention "Discount for early settlement: none" where no discount is granted — verified on September 11, 2026
- BOFiP BOI-CF-INF-10-40-40 — Penalties of article 1737 of the CGI: failing to issue an invoice is punished by a fine of 50 % of the transaction amount, reduced to 5 % where the supplier provides, within thirty days of a formal notice, proof that the transaction was properly booked; each omission or inaccuracy is punished by a 15 € fine, the total being capped at 25 % of the invoice amount — verified on September 11, 2026
- BOFiP BOI-TVA-DECLA-30-20-20 — Mandatory particulars: II of article 289 of the CGI and article 242 nonies A of annex II to the CGI set out the particulars to appear on invoices — verified on September 11, 2026
Contents linked from this module
- Invoice template with its mandatory particulars
A template carrying the particulars of L441-9 and of article 242 nonies A, ready to complete.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.