French General Code of Local Authorities
In forceInvoices and statements must contain the following information
No formalities other than those provided for in the General Tax Code are required for invoices or statements sent as supporting documents. It is sufficient for the following information to be explicitly included (1):
. 1. The name or company name of the creditor
. 2. The individual identification number. (1)
3. The date of performance of the services or delivery of the supplies and designation of the debtor entity.
>. 4. For each of the services rendered, the precise description, depending on the case, of the unit prices and the quantities or the fixed prices.
5. The amount and rate of value added tax legally applicable or, where applicable, the benefit of an exemption.
>. 6. Any rebates, discounts, refunds or discounts acquired and quantifiable at the time of the transaction and directly linked to this transaction.
(1) As regards the individual identification number (SIREN, SIRET, intra-Community VAT, Trade and Companies Register (RCS), Trade Register (RM), Special Register of Sole Proprietors with Limited Liability (RSEIRL) numbers), the accountant will give priority to checking the SIRET number. This is because the designation of the creditor (by a trade name or company name) may vary according to its commercial policy, or even from one invoice to another.
