Facture Sans Detail Legal
However, this simplification of retention procedures only applies to the components of the reliable audit trail. Invoices must be kept in their original form and content for an additional 6 years. The invoice is proof of a business transaction and therefore has significant legal value. The invoice has several functions, it materializes a financial transaction, it represents an accounting proof and serves as a support for the exercise of VAT rights (collection and deduction of input tax). Depending on your situation, certain mentions must be included in the invoices you send to your customers: this is a unique number for each invoice, based on a chronological and continuous order and must appear without “holes”, an invoice cannot be deleted. Numbering may be carried out in separate lines (e.g. with a prefix per year), if the conditions of exercise so warrant. We cover this topic in detail here: How do you correctly number your invoices? However, it is not possible to delete an invoice. In the absence of mandatory invoice information, the penalties for non-compliant invoices are as follows: companies can now save space and money to keep their invoices. Until now, merchants were obliged to keep and keep their invoices in the original form in which they were transmitted.
In order to guarantee the authenticity of the origin, the integrity of the content and the legibility of the invoice, the taxpayer may issue invoices on paper or (CGI art. 289-VII new, applicable from 1 January 2013): From the moment the transaction is carried out between two merchants, the issuance of an invoice in duplicate is mandatory. This invoice must be issued either at the time of delivery of the goods in contracts for the sale of goods or at the end of the provision of services. The buyer is also obliged to assert them. Can you give me the article of the Commercial Code that requires a company to write an invoice after an offer, in fact, my 97-year-old mother paid a company in February 2017 on an established offer, we had never overestimated a response to our request for an invoice for the work. If we can take this matter to court or report it to the CCISM. Thank you for your attention. Jean-Pierre BESSE In principle, companies send their invoices to customers in paper form by post or deliver them directly by hand. The invoice can be issued electronically, provided that the buyer formalizes its acceptance. In all cases, the content of a dematerialized invoice must correspond to that of a paper invoice that contains exactly the same mandatory information. How do I create an invoice with VAT? In the case of an invoice without VAT, the mandatory information is identical. Hello, can a company accept the amount of an invoice at the same time it is issued, before the customer can even see and verify it? Is there a minimum delay between sending an invoice and payment? Thanks in advance, JC In addition, since January 1, 2013, companies must carry out documented and permanent checks of their invoices in paper or electronic form to ensure the authenticity of their origin, the integrity of their content and their readability throughout the retention period (6 years).
The objective of these controls is to establish a reliable audit trail of the process from the order to the invoice issued or received (Articles 289-V and VII-1° of the CGI). Finally, a supplier who calculates VAT at an incorrect rate or on the occasion of an exempt or non-taxable transaction is subject to VAT (unless there is a good faith error in an adjusted invoice). In this case, the customer may not deduct the VAT unduly invoiced. Criminal sanctions The authenticity of the origin, the integrity of the content and the legibility of the invoice must be guaranteed from the moment it is issued until the end of its retention period. Electronic invoices are issued and received in any electronic form. They replace the original invoices within the meaning of § 286 and this section. Their transmission and provision require the consent of the recipient. In the field of taxation, there are a number of specific obligations for the preparation of invoices by taxable persons for VAT purposes. They are introduced by Article 289 of the General Tax Code and specified in Article 242h A of Annex II, which contains, inter alia, information enabling the seller and the buyer and the goods and services sold to be identified. The identity of the buyer and seller must be clearly displayed on your invoices.
On the other hand, invoices for the following transactions are excluded from this simplification measure: for example, if January ends with an invoice bearing the number 25: as a result, Member States had to transpose this Directive into national law by 31 December 2012 at the latest.
