---
title: "Invoice numbering"
slug: "raison-sociale-la-numérotation-de-facture"
updated: 2025-09-05T08:28:08Z
published: 2026-01-07T10:04:01Z
canonical: "help.frisbii.com/raison-sociale-la-numérotation-de-facture"
---

> ## Documentation Index
> Fetch the complete documentation index at: https://help.frisbii.com/llms.txt
> Use this file to discover all available pages before exploring further.

# Invoice numbering

Regarding bank details and in particular the numbering period, Linda prefers to ask her colleague Mary from the accounting department to collaborate with her.

![](https://cdn.document360.io/b84e1b5d-2ba6-4465-8c62-fb45a2f31314/Images/Documentation/1b49a1d7-fc19-4a38-8330-12431aece710?sv=2026-02-06&spr=https&st=2026-10-27T23%3A39%3A22Z&se=2026-10-28T00%3A39%3A22Z&sr=c&sp=r&sig=pym%2F1uJIeWSxct1txkW%2F88i6DwCNcMAOhtyy6oT12QE%3D)Mary Evans is curious to see how these two topics are set up in Frisbii. But first she wants to explain some accounting rules to Linda.

## The numbering of the invoice

In France, the rules for invoices issuing and numbering are defined by the Commercial Code.

These rules aim to limit the risks of fraud. Indeed, it could be tempting to destroy invoices after the fact, in order to avoid having to pay VAT or to declare less turnover and therefore pay less tax and social security contributions...

The regulations impose the following rules:

<editor360-custom-block data-preprocessing="true" data-sanitizationtags="b"><ul dir="ltr"><li><b>All invoices must be issued in duplicate: </b>one copy for the customer and one copy to be retained by the company,</li><li>Each invoice must have a <b>unique number</b> defined once and for all,</li><li>Invoice numbers should follow each other in a <b>logical and chronological manner, without any break,</b></li><li><b>It is not allowed to delete invoices</b> after the fact, even if the transaction is cancelled or unpaid,</li><li>All invoices must be kept for at least <b>10 years</b> (originals or copies).</li></ul></editor360-custom-block>

According to the Commercial Code, invoice numbers must be:

<editor360-custom-block data-preprocessing="true" data-sanitizationtags="b"><ul dir="ltr"><li><b>Continuous and without break:</b> an invoice number should not be skipped, i.e. there should be no "break" in the number sequence,</li><li><b>Chronological:</b> increasing increments,</li><li><b>Unique:</b> two invoices cannot have the same number.</li></ul></editor360-custom-block>

The invoice number is part of the [mandatory information (article in french)](https://www.service-public.fr/professionnels-entreprises/vosdroits/F31808).

If an invoice has several pages, they must be numbered in a sequence n/N: n is the sequence number of the pages and N is the total number of pages in the invoice. The invoice number must appear on all pages.

## Invoice cancellation or correction

In the event of an error or a discount granted after it has been issued, an invoice must be [cancelled by a credit note](/frisbii-app/docs/en/factures-annulation-dune-facture-émise-avec-un-avoir).

<editor360-custom-block data-preprocessing="true" data-sanitizationtags="b"><div><p dir="ltr"><u>An invoice cannot be deleted</u>: the chronological numbering ensures that there are no "gaps" in the numerical sequences.</p><p dir="ltr">In the event of cancellation of the original invoice, the seller or service provider must send his customer :</p><ul> <li>The new invoice issued to replace the previous one;</li> <li>The credit note, particularly in the case of a discount granted after the fact, referring to the initial invoice (invoice "negative" by the amount of the discount).</li></ul><b>Please note!</b> The name and address of the seller and the buyer must be <u>identical on both the invoice and the credit note</u>. </div></editor360-custom-block>