Mandatory information for invoicing from a french corporate name

Linda suggested that the sales team should check with Mary from the accounts department to ensure that all mandatory information is displayed on the PDF template of the invoice.

Here is the reference text of the law (in french).

Mary gives the Sales team an A to Z summary, starting with the invoice header.

Invoice header

The mandatory fields (in France) to be displayed in your invoice header are:

The date of the invoice	Date on which the invoice is issued.
The invoice number	Unique number based on a continuous chronological sequence, without breaks. Example: invoice 01, 02, 03. However, it is possible to issue separate series when justified by the conditions under which the activity is carried out. The company can use a prefix by year (2018-XX) or by year and month (2018-01-XX). For example, if the company ends the month of January with an invoice numbered 25 : January: invoice no. 2018-01-025 February: invoice no. 2018-02-026 This should appear on all pages of the invoice.
The date of the sale or service	Actual day of delivery or completion of the service.
The identity of the seller or service provider	Company name Address of the registered office (and name of the establishment) and billing address (if different) NAF code SIREN number Trade and Companies register number and city Legal form Share capital Please note: if the company is in the process of being registered, the invoice must be made out in the name of the company, with the mention "SIRET en cours d'attribution", and not in the name of the creator, otherwise the VAT deduction will be rejected.
The identity of the purchasing client	Company name Address of the registered office (and name of the establishment) and billing address (if different)
Purchase order number	When it has been previously established by the buyer.
The individual VAT identification number	From the seller and the business customer, only if the latter is liable for VAT (reverse charge). Except for invoices where the total amount excluding VAT is less than €150.

The main table

The designation of the product or service	Nature, brand, reference of products. Performance: materials supplied and labour.
Accounting for products and services rendered	Quantity and price details (optional if the service has been the subject of a prior estimate, description and detailed description, accepted by the client and in line with the service provided).
The list price	Unit price excluding VAT of products sold or hourly rate excluding VAT of services provided.
Possible price increase	For example, transport or packaging costs.
The legally applicable VAT rate and its amount	If different VAT rates apply, they should be clearly shown on each line.
Price reduction	Discount, rebate, drawback, at the date of sale or service. Excluding discount operations not provided for in the invoice.
Totals	Total amount to be paid excluding tax (HT). Total amount including all taxes (TTC).

Terms of payment

The date on which payment is due	The due date of the payment.
Discounting conditions	Specify the discount conditions applicable in case of payment at an earlier date than that resulting from the application of the general sales conditions.
The late penalty rate	Due on the day following the due date shown on the invoice. It may not be less than 3 times the legal interest rate.
The amount of the lump sum compensation	The fixed indemnity of €40 for collection costs due to the creditor in the event of late payment.
VAT statement	The words "reverse charge of VAT" in the applicable cases: Intra-Community acquisitions Purchases of intra and extra-Community services, etc.
L'article du CGI justifiant une exonération de TVA	Example for micro-entrepreneurs: "VAT not applicable, article 293B of the CGI".