Regarding bank details and in particular the numbering period, Linda prefers to ask her colleague Mary from the accounting department to collaborate with her.
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:
- All invoices must be issued in duplicate: one copy for the customer and one copy to be retained by the company,
- Each invoice must have a unique number defined once and for all,
- Invoice numbers should follow each other in a logical and chronological manner, without any break,
- It is not allowed to delete invoices after the fact, even if the transaction is cancelled or unpaid,
- All invoices must be kept for at least 10 years (originals or copies).
According to the Commercial Code, invoice numbers must be:
- Continuous and without break: an invoice number should not be skipped, i.e. there should be no "break" in the number sequence,
- Chronological: increasing increments,
- Unique: two invoices cannot have the same number.
The invoice number is part of the mandatory information (article in french).
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.
An invoice cannot be deleted: the chronological numbering ensures that there are no "gaps" in the numerical sequences.
In the event of cancellation of the original invoice, the seller or service provider must send his customer :
- The new invoice issued to replace the previous one;
- 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).