New mandatory information on invoices

Please note, everyone, that four new mandatory mentions must now appear on invoices.

A recently published decree stipulates that a certain number of new mandatory additional mentions must now appear on invoices, more precisely on those issued since October 10th.

Thus, you must now indicate on your invoices:

- the SIREN number of your customer (9-digit number constituting the identifier of a company). For example, if you need to invoice ‘Training People’ for some training you’ve done, then you need to include their SIREN number on your invoice like this N° SIREN : 887 789 956;

- the delivery address of the goods sold if it is different from the customer's address (This is probably not applicable to us, as it involves goods, not services, but it’s almost certainly a good idea to mention if the training was online or where it was carried out, just as we should do on the presence sheets);

- the information as to whether the invoice is exclusively for deliveries of goods, exclusively of services, or of both these categories of operations (for training and translations the title to be added is: Facture de prestations de services)

- the mention " Option pour le paiement de la taxe d’après les débits " when you have opted for this method of payment of VAT. (I think not many of us have opted for VAT)

Please note: the decree imposing these new compulsory mentions came into force on October 10th. You must therefore add them to your invoices without delay. However, it is likely that the tax authorities will be tolerant for some time and will not carry out checks immediately. Especially since companies need some time to update their invoicing software.

Decree no. 2022-1299 of October 7, 2022, OJ of October 9

Also, just a little reminder that if you are ‘Autoentrepreneur’ or ‘Entrepreneur Individuel’, you should by now have modified all your invoices, bank account titles, publicity materials, and anything else you publish professionally in your name to include the prefix “E.I.” or “Entrepreneur Individuel” before your name and, if applicable, that of your company.

This decree n° 2022-725 of April 28, 2022, came into force on the 15^th May this year and is actually favourable to independent workers, limiting our financial liabilities and ostensibly protecting our homes and private property.

Please note that there is no legally defined feminine version of this title, such as ‘Entrepreneuse Individuelle’ and you would be ill-advised to try using this version – sorry ladies!

Also, while we’re on things that should be mentioned on your invoices, you should also mention your professional third-party insurance cover.

For a start, you really do need this cover, and it will be demanded by all serious organisations who hire trainers. Some trainers may like to pretend that they don’t need third-party cover if they only do online training, on the pretext that they can’t hurt anyone that isn’t ‘on the premises’. However, none of us can be completely sure that we cannot be the source of a computer virus somehow, and that could be a very costly affair.
Therefore, don’t forget to add the contract number and contact details of the insurance company to all your invoices, as this is another one of those little mentions that can be compulsory.

So, is it really worth all the bother?
Well, yes, really!

In case of omission or inaccurate invoice, you may be liable to a fine imposed by the tax authorities of 15 € per missing or inaccurate mention (with a ceiling of ¼ of the invoiced amount), meaning for each invoice.

So, for example, a trainer/translator/coach sending around 100 invoices a year and who omits three of these ‘little things on the invoice’ could end up paying around 4 500€ in fines to the tax authorities!

In addition to this, there is also a risk of prosecution under article L.144-3 of the Commercial Code and the fine can be up to 75 000 € with an incremental 50% of the amount invoiced.

If you use an accounting/invoicing software, then all these ‘mentions’ should be included automatically in your invoices, but it’s definitely worth checking anyway.
Better safe than sorry!

Ian Bailey