Compulsory particulars on a business-to-business invoice

The official sheet distinguishes the identity of a sole trader (full name followed by "EI") from that of a company (name, legal form, capital): this choice sets the "Vendeur" line of the document.

Mandatory particular: the identity of the seller or provider opens the "Vendeur" line of the invoice.

For a company, the legal form and the amount of share capital are mandatory particulars, written after the name.

The seller's address is a particular of article L441-9, shown on the "Vendeur" line.

The SIREN number identifies the issuing business; its check digit is verified before being written, a wrong one invalidating the document.

Mandatory on any invoice subject to VAT above €150 excluding VAT: the tax collected is attached under this number.

Mandatory particular: the buyer's or customer's name opens the "Client" line of the document.

The customer's address is a particular of article L441-9, shown on the "Client" line.

One of the four e-invoicing particulars: written on the "Client" line when the customer is a business.

The number of the VAT-liable business customer appears next to yours: they will deduct the tax.

Conditional particular of article L441-9: it only appears when it differs from the customer's address, on its own line.

Conditional particular of article L441-9: as soon as the buyer issued a purchase order, its number appears on the invoice, on its own line.

The unique number is the identity of the invoice: it opens the document and belongs to your chronological sequence.

One of the four e-invoicing particulars: supply of goods, supply of services or both, written out in full.

The precise description is a particular of article L441-9: it opens the itemised line.

The quantity is a particular of article L441-9, written on the itemised line after the description.

The unit price excluding VAT is a particular of article L441-9, written on the itemised line.

The line amount excluding VAT closes the itemisation of the service or product, as you computed it.

Second service or product, if the invoice has several: same itemisation as the first line.

Quantity of the second line, written after its description.

Unit price excluding VAT of the second line, written on its itemised line.

Amount excluding VAT of the second line, as you computed it.

Third service or product, if the invoice has three: beyond that, the document no longer fits and says so.

Quantity of the third line, written after its description.

Unit price excluding VAT of the third line, written on its itemised line.

Amount excluding VAT of the third line, as you computed it.

Particular of article L441-9: price reductions acquired at the date of the transaction appear on their own line — or "néant", so that the particular is stated.

The total excluding VAT is a particular of the official sheet, written under the itemisation as you computed it.

It decides the VAT line: rate and amount, or the exemption-threshold wording the official sheet requires.

The applicable rate is a particular of the official sheet, written next to the VAT amount.

The VAT amount appears on its own line, under the total excluding VAT, as you computed it.

The total including VAT to be paid closes the totals, as you computed it.

Particular of article L441-9: the early-payment discount terms, or "néant", on their own line.

Particular of article L441-9: the rate of penalties due from the day after the payment date, on its own line.

Particular of the official sheet: the fixed recovery fee, on its own line of the "Règlement" section.

The place of issue closes the document with the date of issue.