Paragraph 2: Mandatory information on invoices in electronic form

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D3133-2

Article D3133-2

French Public procurement codeIn force
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Updated 7 Nov 2023

Without prejudice to the compulsory information laid down by legislative or regulatory provisions, the invoices referred to in articles L. 3133-1 to L. 3133-3 shall include the following information:

1° The date of issue of the invoice ;

2° The designation of the issuer and recipient of the invoice;

3° The unique number based on a chronological and continuous sequence established by the issuer of the invoice; the numbering may be established under these conditions for one or more series;

4° In the case of contracts executed by means of purchase orders, the number of the purchase order or, in other cases, the contract references or the commitment number allocated by the financial and accounting information system of the invoice recipient;

5° The name of the payer, indicating, in the case of public bodies, the identification code of the department responsible for payment;

6° The date of delivery of the supplies or performance of the services or works;

7° The quantity and precise name of the products delivered, the services provided and the work carried out;

8° The unit price, exclusive of tax, of the products delivered, services provided or work carried out or, where applicable, their fixed price;

9° The total amount of the invoice, the total amount exclusive of tax and the amount of tax payable, as well as the breakdown of these amounts by rate of value added tax, or, where applicable, the benefit of an exemption;

10° Identification, where applicable, of the tax representative of the issuer of the invoice;

11° Where applicable, the terms of payment;

12° Where applicable, information relating to additional deductions or payments.

Invoices also include the identity numbers of the issuer and recipient of the invoice, allocated to each establishment concerned or, failing this, to each person in application of article R. 123-221 of the French Commercial Code.

For issuers who do not have the identity number mentioned in the previous paragraph, an order by the Minister responsible for the budget, appended to this code, sets the identifier that must be shown on invoices.

Mariela Petrova

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Mariela Petrova

Mariela Petrova

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15+ Years In Corporate Practice

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