Mandatory business documents in France
Every business in France must comply with specific obligations regarding its business documents and certain authorizations. The conformity of these documents is a key factor in ensuring legal security and preventing risks.
In summary
- Every business must issue and communicate compliant business documents to ensure transparency and security in contractual relationships.
- General Terms and Conditions of Sale and Service Provision govern the commercial relationship: they are mandatory in business-to-consumer (BtoC) relationships, compared with being optional but communicable in business-to-business (BtoB) relationships.
- An invoice is mandatory between professionals and must include specific information, with an obligatory retention period of 10 years.
- All business documents must include legal identification information (the Business Directory Identification System (SIREN) number, the Trade and Companies Register (RCS) number, legal form, share capital, registered office).
What principles of contract law govern commercial documents?
French contract law aims to guarantee the balance, freedom and security of legal relationships. Four principles structure all commercial documents.
Contractual freedom allows one to choose their contracting party and to determine the content of the contract, subject to compliance with public policy.
The binding force of the contract means that it serves as law between the parties. It can only be modified in limited cases (such as unforeseen circumstances).
Good faith requires loyalty, transparency and co-operation. The negotiations, formation and execution of the contract must be conducted in good faith.
Certain rules aim to protect the most vulnerable party in the contractual relationship, namely the consumer. They specifically govern pre-contractual information, unfair terms as well as, in some cases, the right of withdrawal.
Are General Terms and Conditions of Sale or Service mandatory?
The General Terms and Conditions of Sale or of Service constitute the sole basis of the commercial relationship.
They define, in particular:
- Payment terms.
- The price list.
- Any discounts.
- Execution deadlines.
- Late payment penalties.
- Limitations of liability.
- Legal and commercial guarantees.
- The terms of withdrawal in BtoC.
- Information relating to mediation and personal data when required.
In BtoB, General Terms and Conditions are not mandatory, but they must be communicated to any professional client who requests them.
In BtoC, the General Terms and Conditions are mandatory and must be brought to the consumer’s attention before the conclusion of the contract.
When is invoicing mandatory and what rules apply?
An invoice is a mandatory commercial document that records a completed transaction.
It is mandatory:
- Between professionals for any sale of goods or provision of services.
- In some cases with a consumer (distance selling, intra-community delivery exempt from VAT, customer request).
The invoice must include, in particular:
- The date of issue and a unique number.
- The full identity of the seller and the buyer.
- Intra-Community VAT numbers.
- The precise description of the product or service.
- Quantity and unit price, excluding tax.
- The VAT rate and amount.
- The total amount to be paid.
- Payment terms and penalties applicable in BtoB.
The invoice must be written in French and in duplicate if it is on paper. If it is in digital format, it must be stored in a system that guarantees its integrity and traceability. The professional must keep their copy for 10 years.
Electronic invoicing
Electronic invoicing will be progressively generalized in France from September 1, 2026 for transactions between businesses subject to VAT established in France.
By this date, all businesses must be able to receive electronic invoices, while large companies and mid-sized enterprises (ETIs) will also be required to issue them. The obligation to issue electronic invoices will apply to SMEs and micro-enterprises from September 1, 2027. Invoices must be transmitted via an approved platform or a compatible solution.
What information must be included on all commercial documents?
The main commercial documents and business documents (invoices, quotes, purchase orders) must allow for clear identification of the business.
The following must be included:
- The SIREN number.
- The company name.
- The legal form.
- The amount of share capital, with mention of its variable nature where applicable.
- The address of the head office.
- The mention “RCS” followed by the city of the registry of registration.
- The liquidation statement, if applicable.
- Contact details in documents intended for clients or consumers.
Additional requirements may apply depending on the activity carried out the type of document issued or the status of the recipient.