French B2B Terms and Conditions of Sale Template 2026
Template French terms and conditions of sale (CGV) for B2B services, per Article L441-1 of the Commercial Code, covering pricing, payment terms, and penalties.
Are B2B CGV mandatory in France in 2026?
No. Unlike B2C relationships, CGV are not compulsory between businesses. However, Article L441-1 of the Code de commerce requires any supplier that holds CGV to provide them on request to any professional buyer for a comparable activity. Refusing to do so exposes the supplier to an administrative fine of up to €15,000 for an individual and €75,000 for a legal entity.
Source: service-public.fr (Professionnels) — Conditions générales de vente (CGV) · updated 2026
About this form
In France, Conditions Générales de Vente (CGV — General Terms and Conditions of Sale) form the single legal foundation of B2B commercial negotiations, as established by Article L441-1 of the Code de commerce (French Commercial Code). Between businesses, CGV are not compulsory, but any supplier that holds them must communicate them on request to any professional buyer engaged in a comparable activity. When CGV exist, they must include the unit price schedule, any price reductions, and payment conditions — covering the payment deadline, the late-payment penalty rate, and the €40 flat-rate debt-collection allowance (indemnité forfaitaire de recouvrement) per overdue invoice. This guide applies to service agreements between businesses (B2B only). Refusing to communicate CGV on request can trigger administrative fines of up to €15,000 for an individual and €75,000 for a legal entity.
Worked example
A SASU (simplified single-shareholder limited company) providing IT consulting invoices a client SME for €12,000 excluding VAT. Its CGV require a 30% deposit at order (€3,600), with the balance due 45 days end-of-month. The client pays 20 days late. The SASU applies late-payment penalties at three times the statutory interest rate — plus the automatic €40 flat-rate debt-collection allowance — both enforceable without any prior formal demand.
How to fill out the form
- Identify your business: legal name, corporate form, SIREN number, registered address, and capacity (manufacturer or service provider).
- Describe the subject matter and scope of the B2B services covered, then set out the unit price schedule (HT — excluding VAT) and any applicable price reductions.
- Define the payment conditions: accepted payment method(s), deadline (60 calendar days from invoice date or 45 days end-of-month), and any deposit required at order placement.
- Insert the mandatory clauses: the late-payment penalty rate (at least three times the statutory interest rate) and the €40 flat-rate debt-collection allowance per overdue invoice.
- Add the governing clauses (retention of title, limitation of liability, termination, applicable law and competent court), date the document, and keep a copy ready to communicate on any professional buyer's written request.
Good to know
- Any payment term exceeding 60 days (or 45 days end-of-month) is void under French law regardless of mutual agreement — the clause is unenforceable and exposes a legal entity to a DGCCRF administrative fine of up to €2,000,000.
- Mirror your CGV exactly on every invoice: reproduce the same late-payment penalty rate and the €40 flat-rate debt-collection allowance. Missing these mentions on the invoice is itself a sanctionable breach and weakens your debt-recovery position.
- When your client's General Purchasing Conditions (CGA — Conditions Générales d'Achat) conflict with your CGV, French law (Art. L441-1) gives your CGV precedence. Document every agreed deviation in writing to avoid a claim of significant contractual imbalance.
Frequently asked questions
Are B2B CGV mandatory in France in 2026?
No. Unlike B2C relationships, CGV are not compulsory between businesses. However, Article L441-1 of the Code de commerce requires any supplier that holds CGV to provide them on request to any professional buyer for a comparable activity. Refusing to do so exposes the supplier to an administrative fine of up to €15,000 for an individual and €75,000 for a legal entity.
What is the maximum payment term allowed in B2B CGV?
The statutory cap is 60 calendar days from the invoice date. As an alternative, the contract may stipulate 45 days end-of-month (45 jours fin de mois), provided this is explicitly agreed and does not constitute an abuse. If the CGV are silent on payment terms, the default statutory period is 30 days after delivery of goods or completion of services.
What mandatory disclosures must B2B CGV include?
Where CGV are provided, they must state the unit price schedule (or the calculation method), any applicable price reductions, payment conditions (method and deadline), the late-payment penalty rate, and the €40 flat-rate debt-collection allowance. The price schedule and reductions are governed by Article L441-1; payment conditions, the penalty rate and the flat-rate allowance are mandatory under Article L441-10 of the Code de commerce.
How do you set the late-payment penalty rate in French B2B contracts?
The freely agreed rate must not fall below three times the statutory interest rate (taux d'intérêt légal). If the CGV contain no rate, the default is the ECB's main refinancing rate plus 10 percentage points. Late-payment penalties accrue automatically — no prior formal reminder is required before charging them.
What is the €40 flat-rate debt-collection allowance?
Any late payment between businesses triggers an automatic entitlement, on top of interest penalties, to a flat-rate allowance of €40 per overdue invoice, set by Article D441-5 of the Code de commerce (Decree No. 2012-1115 of 2 October 2012, confirmed after the 2019 reform). Both its amount and existence must appear in the CGV and on every invoice. Where actual collection costs exceed €40, the creditor may claim the difference with supporting documentation.
What are the penalties for breaching statutory payment deadlines?
Breaching statutory payment terms is punishable by an administrative fine imposed by the DGCCRF (the French competition and consumer authority) of up to €75,000 for an individual and €2,000,000 for a legal entity. The fine is doubled if the breach is repeated within two years. The DGCCRF routinely publishes sanctions publicly — a form of 'name and shame' — adding significant reputational risk beyond the financial penalty.
Official sources
Updated on 2026-06-27
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