As a self-employed entrepreneur, you must formalize the exchanges you have with your clients. This involves issuing an invoice. However, when you generate it, you are required to comply with certain rules commonly indexed by legal mentions.
What happens when the rules governing self-employed invoices are not respected?
Let’s start by highlighting the necessity of adhering to the legal mentions related to self-employed invoices.
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In case of non-compliance with the formalities set forth by the general tax code, the individual is subject to multiple fines.
In practice, a fine is imposed for each missing legal mention. This fine will be multiplied by the number of invoices already issued where the mention is absent.
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Fortunately, there is an alternative to ensure compliance with the current legal provisions. This is a free invoice template. You can download the ultimate invoice template for self-employed entrepreneurs at www.document-gratuit.fr. This template includes not only the legal recommendations but also other practical elements. Additionally, you will find on this site a list of the billing requirements for self-employed entrepreneurs.
Given the associated penalties and the goal of generating profits for the self-employed entrepreneur, it is essential to comply with these mandatory mentions, which we outline below.
Mandatory mentions to appear on your invoice
- Identification of the parties
It is crucial to include your contact details as well as those of your client on your invoice. Thus, your first and last name are essential, as they represent the business name of your enterprise as a self-employed entrepreneur. You must also include your postal address and your SIRET number.
Do not forget to include the name, first name, and other contact details of your client.
- The invoice number
Each issued invoice must have a number. The numbers used must follow sequentially while being preceded by the mention “Invoice No.” or “Credit Note No.” in the case of a credit note. It is important to note that chronology is very important to ensure the uniqueness of each invoice number.
- The billing date
The date of issuance of the invoice is also important. It often corresponds to the date of receipt of the product or the date on which the client benefits from your service.
- A table describing your services
Your invoice should include a table that outlines on each of its lines the date of the operation, the description of the product or service, the quantity, the unit price excluding tax, and the total price.
Discounts, rebates, or refunds, and especially the total amount excluding tax billed must appear in the last lines of the table.
- The VAT exemption
As a self-employed entrepreneur, you are required to indicate on your invoices the mention: “VAT not applicable, art. 293 B of the CGI”.
- Late payment penalties, discount conditions, and collection fees
Finally, your invoice must include the rate of penalties that you will apply in case of late payment and especially the collection fees that will automatically apply (€40, which is the amount set by law) as well as the discount rate in the case of early payment.