Commercial documents of a micro-company

Verified 08 December 2025 - Entreprendre Public Service / Directorate of Legal and Administrative Information (Prime Minister)

The commercial documents of a micro-company include all the documents used in the context of its commercial relations, whether to prospect, sell or manage its exchanges with its customers and partners. These documents include mandatory information and must be retained between 5 and 10 years old depending on the nature of the document.

As micro-entrepreneur, it is essential to prepare all the commercial documents necessary for managing transactions, communicating with customers and partners and monitoring commercial activities.

These may include:

Please note

It is important to ensure that each of these documents is ready before any commercial relationship. Each document must comply with a certain format and contain mandatory information.

This applies to both paper and digital documents, including mandatory information to be displayed on a website, such as legal notices or personal data protection obligations (GDPR).

Commercial documents must include different mandatory particulars. The aim is to guarantee the transparency of relations between the micro-company and its customers and/or partners.

The particulars to be included differ according to the commercial document:

Invoice

To be valid, an invoice must contain several mandatory particulars as well as some special mentions depending on the case.

The the following information is common to all invoices and must appear:

Tableau - Mandatory general information for all invoices

Mandatory particulars

Clarification

Date of invoice issue

The date the invoice is issued

Unique invoice number

Unique number for each invoice, based on a chronological and continuous sequence

Date of sale or provision of services

Actual day of delivery or end of performance of the service (or date on which the deposit is paid)

Identity of the seller or service provider

  • Name and surname of the individual contractor preceded or followed by the statement ‘ Individual contractor or EI »
  • Address
  • Number Siren

    • Warning: if the company is in the process of being registered, the invoice must be issued in the name of the company, with the words ‘ Siret being allocated ’, and not in the name of the creator, failing which the deduction of VAT will be rejected.

    The billing address must appear on the invoice if it is distinct from the company's address of domicile.

Identity of buyer or customer

  • If the customer is a company : name of the company (full name if sole trader or corporate name if business)
  • If the customer is an individual : full name, address of the customer (unless opposed by an individual) and billing address (if different from that of the customer)

Purchase Order Number

Where it has previously been established by the buyer

Individual identification number at VAT: titleContent of the seller (and of the professional customer if liable to pay VAT)

Except for invoices of a total amount HT: titleContent less than or equal to €150

Description of the product or service

  • Nature, brand, product reference
  • If service: materials supplied and labor

Detailed breakdown of each service and product provided

Quantity, precise name, unit price excluding VAT, applicable VAT rate (or mention of the benefit of VAT exemption, if applicable)

Total Sum HT: titleContent and TTC: titleContent to pay

Specify any price increase (e.g. transport or packaging costs)

Price reduction

Rebates, rebates or rebates acquired on the date of sale or provision of service and directly related to this transaction, excluding discounts not provided for on the invoice

Date on which the settlement is to take place

Mention should also be made of the conditions ofdiscount in case of prepayment. In case of no discount, mention on the invoice " Prepayment discount: nil »

Rate of late penalties

In case of non-payment on the payment date (late penalties are due without a reminder being necessary)

Mention of the lump sum allowance of €40

For collection costs, in case of late payment: can only be claimed by a professional customer

When the invoice is addressed to an individual, it must state the existence and duration of the legal guarantee of conformity at least two years old.

The entry refers to goods sold in one of the following categories: household appliances, computer equipment, consumer electronics, telephony equipment, photographic equipment, appliances with an electric or thermal motor, intended for DIY or gardening, games and toys including video game consoles, sporting goods, watches and timepieces, lighting and luminaires, sunglasses and furniture.

Special mentions shall be added the mandatory particulars in certain cases:

Tableau - Special mentions

Cases of application

Special mentions

If the seller or supplier is a member of a management center or an approved association

« Member of a approved association, payment by check and credit card is accepted »

If the seller is subject to VAT-based exemption scheme

« VAT not applicable, Art. 293 B of the General Tax Code »

If the purchaser or lessee is liable to pay VAT

« Self-liquidation »

In case of purchases of electronic products or equipment or furniture

Eco-participation WEEE: titleContent

In case of acquisition of a recording medium

Private Copying Fee (SPC)

If the customer produces the invoice himself instead of the seller or service provider

Self-billing

As part of the generalization of electronic invoicing, large companies and ETI: titleContent shall, from 1er September 2026, include 4 new mandatory statements on their invoices. The SME: titleContent and micro-companies will be affected in turn from 1er September 2027).

The entries are as follows:

  • Number Siren of the customer (if it is a company)
  • Delivery address of goods if different from the customer's address
  • Information on the nature of the transactions invoiced must specify whether they consist exclusively of supplies of goods, exclusively of services, or of a combination of both
  • Mention " Option for the payment of tax according to debits ” if the provider has opted for payment of the tax based on debits
Generalization of electronic invoicing

Directorate of Legal and Administrative Information (Dila) - Prime Minister

Pour en savoir plus

TERMS AND CONDITIONS

The content of the general conditions of sale depends on the nature of the customer (professional or individual).

Attention: a professional customer can be assimilated to a consumer if he meets the following 3 conditions : company of up to 5 employees, the sale or provision of services is not part of its main activity and is concluded remotely or off-premises (fairs, fairs, etc.). In this case, these are the mandatory particulars applicable to individual customers which are necessary.

The customer is a professional

The T&Cs are not mandatory between professionals. On the other hand, if they exist and if a professional client so requests, the company is obliged to communicate them.

1. Mandatory particulars

The GTC must then must include the following information :

  • Conditions of sale of the property (all information regarding the modalities of transfer of ownership of the goods, the delivery conditions in the case of distance selling or the various guarantees) and/or performance of the service provision (all information concerning the date of performance of the service).
  • Elements of price determination : scale of unit prices and possible price reductions (discounts, discounts, discounts, etc.): prices can be indicated HT: titleContent or TTC: titleContent. In practice, it is preferable to indicate a scale including prices excluding VAT, in order to be in accordance with the rules of billing which require the indication of a unit price excluding VAT. As for the duration of validity of the prize, it can be freely fixed.
  • Settlement Terms (conditions under which the customer must pay):
    • Deadlines for payment : it is not mandatory to indicate the payment period. However, in the absence of any information concerning payment periods, the price must be paid on the 30the day following the date of receipt of the goods or performance of the service. These deadlines can be set freely by the parties, but the indicated deadline must respect the legal ceilings either 60 days maximum from the date of issue of the invoice, or 45 days end of month if this period is expressly agreed between the parties and does not unduly disadvantage the seller. In the case of an invoice periodicalHowever, the payment period may not exceed 45 days from the date of issue of the invoice.
    • Late payments : the terms of application and the interest on the penalties due in the event of late payment must appear in the GTC. The amount of the lump sum compensation for recovery costs (€40) obligatorily due as soon as the payment occurs after the date indicated on the invoice.
    • The conditions ofdiscount must be included in the settlement conditions if proposed.
2. Optional terms

It is then possible tofreely add other non-mandatory information :

  • Elements concerning the payment method: it is possible to provide a certain payment method (check, credit card, etc.) or the possibility of paying in several installments
  • More or less extensive commercial guarantee: right of return, exchange or refund (“satisfied or refunded”)
  • Confidentiality clause, loyalty clause, etc.
  • Clause relating to protection of personal data
  • Termination clause
  • Clause relating to transport in the case of delivery of goods
  • Clause of force majeure
  • Exclusion clause (e.g. exclusion clause from legal guarantee of hidden defects only if the client in question is a professional in the same field of expertise as the company)
  • Etc.

The customer is an individual

The GTC are mandatory in the context of a relationship between a professional and an individual. The mandatory information differs according to whether it concerns a sale of goods or a supply of services concluded within an establishment (e.g. in a shop) or at a distance (e.g. on the internet):

Sales of goods or services concluded within an establishment

In the context of a sale of goods and/or provision of services to a particular customer (consumer), certain information must be included in the GTC, in order to inform and protect the particular customer.

The following information must be given before the conclusion of the contract for the sale or provision of services :

  • Essential characteristics of the good or service sold
  • Price of the good or service, terms of payment, delivery and performance of the contract
  • Date or time limit for delivery of the goods or services sold, conditions for termination of the contract if applicable and the question of late payment
  • Information about the trader (name of the company, address of the company, postal, telephone and electronic details)
  • Information relating to the data protection, intellectual property and other applicable clauses
  • Information related to legal warranties (including legal guarantee of conformity and the legal guarantee of hidden defects, any commercial guarantees and the existence and manner in which the after-sales service is provided.
  • Possibility of using a mediator of consumption

In the case of a contract for the provision of services, additional information must appear in the GTC:

  • Legal form of the company
  • Contact details to get in touch quickly and communicate directly with the professional
  • For companies in the trades and crafts sector: registration number at RCS: titleContent or at RNE: titleContent
  • If the activity is subject to an authorization scheme: name and address of the authorizing authority
  • In the event of the VAT : Intra-Community VAT number
  • If the company exercises a regulated profession : professional title, Member State ofEuropean Union in which it was granted and the name of the professional body or college with which it is registered
  • Applicable law and competent court
  • Financial guarantee or professional liability insurance taken out by the professional, contact details of the insurer or guarantor as well as the geographical coverage of the contract or commitment

Please note

All this information must be communicated or made available to the consumer before the conclusion of the contract for the provision of services, and where there is no written contract, before the performance of the services.

Distance sales of goods or services

In the context of a sale of goods and/or supply of services concluded at a distance with a particular customer (consumer), certain information must be included in the GTC, in order to inform and protect the particular customer.

The following information must be given before the conclusion of the contract for the sale or provision of services :

  • Essential characteristics of the good or service sold
  • Price of the good or service
  • Date or time of delivery of the goods or services sold
  • Information about the trader
  • Information related to legal warranties (including legal guarantee of conformity and the legal guarantee of hidden defects as well as any commercial guarantees)
  • Possibility of using a mediator of consumption
  • Existence of a right of withdrawal of 14 days and its exercise and standard withdrawal form
  • The fact that the consumer bears the costs of returning the goods in case of withdrawal
  • Terms of termination of the contract
  • Terms of delivery of goods and/or performance of services
  • Dispute resolution methods (including the law and the competent court)
  • Cost of a remote telephone call, existence of codes of conduct
  • Insurance and financial guarantees

Please note

It is then possible tofreely add other non-mandatory information (confidentiality clause, loyalty clause, etc.).

Quote

The quote, like the TERMS AND CONDITIONS, is part of the pre-contractual documents, i.e. those supplied to the customer before a possible purchase.

The estimate is not a systematically mandatory document, except in certain sectors: building, personal services, moving, etc. particulars to be included in a quotation therefore depend on the sector of activity.

FYI  

Consult our sheet dedicated to quotation whether the provision of a quote is mandatory, and what information should be included in it by sector of activity.

Apart from these sectoral cases, the submission of a quote is therefore not mandatory, as long as the micro-company can provide the customer with any other pre-contractual information document such as TERMS AND CONDITIONS for example.

FYI  

Persons registered in RNE: titleContent as a company in the trades and crafts sector must indicate on their quotes and invoices theprofessional insurance in the event that it is compulsory for the exercise of their profession. The contact details of the insurer or guarantor, as well as the geographical coverage of their contract or guarantee, must then be provided on the various documents.

This is the case, for example, with plumber, for which ten-year insurance is compulsory.

Advertising materials

The purpose of advertising materials is to promote a good or service : online advertising (advertising banners, product presentation pages on a website, etc.), outdoor advertising, printed media (brochure, flyer, catalog, product sheet, etc.).

When presenting a price or a commercial offer, advertising materials must comply with the rules relating toprice display. Indeed, the customer's information on the price is mandatory regardless of the method of sale (in store, on the internet, at home, etc.). The customer must be able to know the price before making a purchase.

Any advertising medium containing a price must therefore display it in euros, in a visible, unequivocal manner, all taxes included (including taxes).

When additional costs apply (delivery costs, options or ancillary services), they must be clearly indicated before any conclusion of the contract of sale.

Some media must also show the unit price (kilogram, liter, etc.) or mention the existence of promotions or discounts. For example, it is necessary to comply with a number of rules concerning balances.

Please note

Consult our dedicated folder to learn more about all the rules concerning the advertising (installation rules, advertising ban cases, etc.).

Advertising materials should also be used toclearly identify the company that disseminates the offer. It is therefore worth mentioning:

  • Number Siren
  • Registration particulars:
    • For companies with a commercial activity: mention RCS: titleContent followed by the name of the city where the graft is located where the micro-company is registered
    • For companies engaged in craft, professional or agricultural activities: reference number RNE: titleContent
  • Place of domiciliation of company
  • Specify if it is in a state of liquidation
  • In the case of a lease-management, it should be clarified whether the micro-company is tenant-manager or manager-agent
  • If the micro-company has benefited from company project support contract (Cape) for the creation or resumption of an economic activity, the name of the company responsible for the support, the location of its registered office and its unique identification number must be mentioned

All commercial documents must contain mandatory information. Otherwise, the micro-company is exposed to different sanctions, depending on the nature of the document concerned :

Invoice

Different types of sanctions exist depending on the type of non-compliance with billing rules:

Failure to comply with the billing obligation

Failure to comply with billing obligations may result in financial and criminal penalties, the severity of which varies depending on the nature of the offense:

  • In case of non-compliance with the billing obligation: the fine may be up to €75,000
  • In case of recidivism within 2 years of a first sanction: the fine can go up to €150,000
  • In case of issuing a false invoice (false in writing): the fine can go up to €45,000 and 3 years imprisonment

Omission or inaccuracy in the mandatory information

A fine of €15 is applied to every omission or inaccuracy. The total amount of fines applied to an invoice cannot exceed 25% the amount of the invoice.

Where the address or identity of the customer or supplier has been concealed or altered, the amount of the fine shall be equal to 50% the total amount of the invoices concerned.

Delivery or provision of fictitious services

A fine equal to 50% the amount of the invoice is applied when the invoice relates to a fictitious delivery or provision of services, for example an invoice issued for training that has never taken place.

If the seller or supplier provides evidence that the transaction was carried out and correctly accounted for within 30 days, the fine shall be reduced to 5% the amount of the transaction.

FYI  

Where the fine is equal to 50% of the amount of the invoice or of all the invoices, it is capped at €375,000 by accounting year. Where the amount of the fine is reduced to 5%, it shall be capped at €37,500.

TERMS AND CONDITIONS

Failure to comply with the obligation to communicate its GTC, whether by lack of communication or incomplete communication, may be the subject of a injunction of the DGCCRF: titleContent and an administrative fine of up to €15,000 for a micro-company.

Please note

In the absence of TERMS AND CONDITIONS: titleContent or if they are irregular (for example, if they do not contain all the mandatory information or contain illegal clauses), the seller loses the benefit of its main contractual protections : it cannot invoke payment terms, limitation of liability clauses (which aim to reduce the seller's liability in the event of a problem) or retention of title clause.

Quote

In case of non-delivery of a mandatory quote or forgetting a mandatory mention on a quote, the trader is liable to a fine of up to €15,000.

If the activity carried out by the trader does not require the compulsory delivery of a quote, the absence of a quote does not necessarily constitute an infringement.

FYI  

Even in the event that the professional's activity does not require the mandatory delivery of a quote, he must comply with the mandatory information. These terms depend on the sector of activity of the micro-company.

Advertising materials

Failure to include mandatory information on an advertising document shall be punishable by a fine of €135, up to €750.

If the advertising document is a printed flyer, a number of mandatory notices must be complied with, including the name and address of the printer.

Failure to do so is punishable by a fine of €3,750.

FYI  

The penalties differ according to the documents: invoices are, for example, subject to very strict accounting and tax rules, while other commercial documents (such as quotes, purchase orders or advertising materials) do not involve the same legal and fiscal issues. The sanctions are therefore appropriate to the seriousness of the infringements and the specific risks associated with each type of document.

The retention period of commercial documents varies according to nature of the document:

  • If it is a accounting document (like an invoice), it must be kept 10 years
  • If it is a contract entered into in the context of a commercial relationship or commercial correspondence, the document must be retained 5 years

Here is a clear summary of the different shelf lives depending on the nature of the document:

Tableau - Retention period of commercial documents

Nature of the document

Shelf life

Invoice and any accounting document

10 years

TERMS AND CONDITIONS

5 years

Quote

5 years

Advertising materials (flyers, catalogs, brochures, tariffs, etc.)

5 years

Commercial Mail

  • Commercial-related letters: 5 years
  • Letters justifying an accounting transaction: 10 years

Please note

The retention periods for companies depend on the nature of the documents.

For example, a commercial purchase order must be kept for 5 years. On the contrary, a purchase order used as an accounting document must be kept for 10 years.

They may even have a more specific duration : for example, the retention period is 30 years for real estate documents (deed of sale of real estate, transfer of shares giving right to real estate, etc.).

FAQ