{ "table": "invoice-rules", "schema": 1, "version": "2026-11-11.1", "title": "Invoice and quote rules: France and United Kingdom", "doc": "Rule table read by the invoice-generator handlers (ctx.data['invoice-rules']). Amounts are in the country's currency; rates are percentages. Every legal value carries source_url, source_date, valid_from and valid_until (null = open-ended). Mention rules: kinds = documents the rule applies to; when = facts computed by compute.js (all keys must match one of the listed values); check = present | present_any | present_all | siren | siren_or_siret | vat_fr | vat_eu | vat_gb | lines_text | lines_number, on input paths ('$.' = a value computed by the handler); severity = required | recommended. texts = wording printed on the document, in the document language (fr | en). Review before 31 December 2026: the first-half 2027 rates (the ECB main refinancing rate has been 2.65% since 16 September 2026, so 12.65% unless the ECB changes it before 1 January 2027; the legal interest rate for the first half of 2027 is set by an arrêté in December) and the switch of the franchise mention to the CIBS on 1 January 2027. ECB rows: ecb_source_date is the date the ECB table was consulted.", "reviewed_on": "2026-11-04", "reviewed_by": "apps-documents builder, then re-verified line by line by the independent documents verifier against the official sources on 2026-11-04 (agents); owner review pending; fr.insurance corrected on 2026-11-11 by the second page verifier: code de l’artisanat L132-1 (read on Légifrance that day) asks for the insurer’s or guarantor’s contact details as well as the insurer and the geographical cover", "valid_from": "2026-11-04", "valid_until": "2026-12-31", "locale_country": { "fr-FR": "FR", "en-GB": "GB" }, "countries": { "FR": { "name": { "fr-FR": "France", "en-GB": "France" }, "currency": "EUR", "default_language": "fr", "vat_treatments": [ "standard", "franchise", "reverse_charge", "exempt" ], "vat_rates": { "presets": [ 20, 10, 5.5, 2.1 ], "default": 20, "note": { "fr-FR": "Taux de la métropole. Les taux propres à la Corse et aux départements d’outre-mer se saisissent en taux libre. 0 % n’est pas un taux de TVA français : pour une ligne non taxée, indiquez l’exonération ou les débours dans la désignation. Voir aussi vat-rates.json.", "en-GB": "Mainland rates. The rates specific to Corsica and the overseas departments are entered as a custom rate. 0% is not a French VAT rate: for an untaxed line, state the exemption or the disbursement in the description. See also vat-rates.json." }, "source": "impots-taux-tva", "source_url": "https://www.impots.gouv.fr/international-professionnel/fiscalite-des-entreprises", "source_date": "2026-10-29", "valid_from": "2014-01-01", "valid_until": null }, "franchise": { "variants": [ { "id": "cgi", "text": { "fr": "TVA non applicable, art. 293 B du CGI", "en": "VAT not applicable, article 293 B of the French General Tax Code (CGI)" }, "default_until": "2026-12-31", "source": "impots-micro-tva", "source_url": "https://www.impots.gouv.fr/professionnel/questions/en-tant-que-micro-entrepreneur-puis-je-etre-redevable-de-la-tva", "source_date": "2026-10-14", "valid_from": null, "valid_until": "2028-06-30", "note": { "fr-FR": "Référence au code général des impôts : seule valable jusqu’au 31 décembre 2026, encore admise jusqu’au 30 juin 2028.", "en-GB": "Reference to the French General Tax Code: the only valid one until 31 December 2026, still accepted until 30 June 2028." } }, { "id": "cibs", "text": { "fr": "TVA non applicable, art. L. 233-3 du CIBS", "en": "VAT not applicable, article L. 233-3 of the French Code of taxes on goods and services (CIBS)" }, "default_from": "2027-01-01", "source": "impots-micro-tva", "source_url": "https://www.impots.gouv.fr/professionnel/questions/en-tant-que-micro-entrepreneur-puis-je-etre-redevable-de-la-tva", "source_date": "2026-10-14", "valid_from": "2027-01-01", "valid_until": null, "note": { "fr-FR": "Recodification de la TVA dans le code des impositions sur les biens et services (ordonnances n° 2025-1247 et n° 2026-671), à droit constant.", "en-GB": "VAT recodified in the Code of taxes on goods and services (ordinances 2025-1247 and 2026-671), with no change in substance." } } ], "transition": { "source": "bofip-res-cibs", "source_url": "https://bofip.impots.gouv.fr/bofip/14901-PGP.html/identifiant=BOI-RES-TVA-000253-20261007", "source_date": "2026-10-07", "valid_from": "2027-01-01", "valid_until": "2028-06-30", "rule": { "fr-FR": "Les renvois au CGI restent possibles sur les factures jusqu’au 30 juin 2028.", "en-GB": "Invoices may keep referring to the CGI until 30 June 2028." } }, "thresholds_2026": { "goods": { "base": 85000, "increased": 93500 }, "services": { "base": 37500, "increased": 41250 }, "currency": "EUR", "basis": "turnover excluding VAT", "source": "impots-micro-tva", "source_url": "https://www.impots.gouv.fr/professionnel/questions/en-tant-que-micro-entrepreneur-puis-je-etre-redevable-de-la-tva", "source_date": "2026-10-14", "valid_from": "2026-01-01", "valid_until": "2026-12-31", "see_also": "https://entreprendre.service-public.gouv.fr/vosdroits/F21746", "note": { "fr-FR": "Le seuil unique de 25 000 € prévu par la loi de finances pour 2025 a été abandonné.", "en-GB": "The single €25,000 threshold planned by the 2025 Finance Act was abandoned." } } }, "late_payment": { "applies_to": "business clients (C. com., art. L441-9 and L441-10)", "modes": [ "ecb_plus_10", "legal_x3", "custom" ], "default_mode": "ecb_plus_10", "rule": { "margin_points": 10, "floor_multiple": 3, "reference": { "fr-FR": "Taux de refinancement de la BCE en vigueur au 1er janvier (premier semestre) ou au 1er juillet (second semestre), majoré de 10 points ; un taux convenu ne peut être inférieur à trois fois le taux d’intérêt légal.", "en-GB": "ECB refinancing rate in force on 1 January (first half) or 1 July (second half), plus 10 points; an agreed rate may not be lower than three times the legal interest rate." }, "source": "c-com-l441-10", "source_url": "https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000005634379/LEGISCTA000038411051/", "source_date": "2019-04-26", "valid_from": "2019-04-26", "valid_until": null }, "half_years": [ { "period": "2025-H1", "start": "2025-01-01", "end": "2025-06-30", "ecb_rate": 3.15, "ecb_rate_since": "2024-12-18", "statutory_rate": 13.15, "legal_rate": 3.71, "floor_rate": 11.13, "ecb_source_url": "https://www.ecb.europa.eu/stats/policy_and_exchange_rates/key_ecb_interest_rates/html/index.en.html", "ecb_source_date": "2026-11-04", "legal_rate_source_url": "https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000050793726", "legal_rate_source_date": "2024-12-17", "source": "sp-f23211", "source_url": "https://entreprendre.service-public.gouv.fr/vosdroits/F23211", "source_date": "2026-08-07", "valid_from": "2025-01-01", "valid_until": "2025-06-30" }, { "period": "2025-H2", "start": "2025-07-01", "end": "2025-12-31", "ecb_rate": 2.15, "ecb_rate_since": "2025-06-11", "statutory_rate": 12.15, "legal_rate": 2.76, "floor_rate": 8.28, "ecb_source_url": "https://www.ecb.europa.eu/stats/policy_and_exchange_rates/key_ecb_interest_rates/html/index.en.html", "ecb_source_date": "2026-11-04", "legal_rate_source_url": "https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000051783186", "legal_rate_source_date": "2025-06-19", "source": "sp-f23211", "source_url": "https://entreprendre.service-public.gouv.fr/vosdroits/F23211", "source_date": "2026-08-07", "valid_from": "2025-07-01", "valid_until": "2025-12-31" }, { "period": "2026-H1", "start": "2026-01-01", "end": "2026-06-30", "ecb_rate": 2.15, "ecb_rate_since": "2025-06-11", "statutory_rate": 12.15, "legal_rate": 2.62, "floor_rate": 7.86, "ecb_source_url": "https://www.ecb.europa.eu/stats/policy_and_exchange_rates/key_ecb_interest_rates/html/index.en.html", "ecb_source_date": "2026-11-04", "legal_rate_source_url": "https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000053165408", "legal_rate_source_date": "2025-12-15", "source": "sp-f23211", "source_url": "https://entreprendre.service-public.gouv.fr/vosdroits/F23211", "source_date": "2026-08-07", "valid_from": "2026-01-01", "valid_until": "2026-06-30" }, { "period": "2026-H2", "start": "2026-07-01", "end": "2026-12-31", "ecb_rate": 2.4, "ecb_rate_since": "2026-06-17", "statutory_rate": 12.4, "legal_rate": 2.75, "floor_rate": 8.25, "ecb_source_url": "https://www.ecb.europa.eu/stats/policy_and_exchange_rates/key_ecb_interest_rates/html/index.en.html", "ecb_source_date": "2026-11-04", "legal_rate_source_url": "https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000054341315", "legal_rate_source_date": "2026-06-26", "source": "sp-f23211", "source_url": "https://entreprendre.service-public.gouv.fr/vosdroits/F23211", "source_date": "2026-08-07", "valid_from": "2026-07-01", "valid_until": "2026-12-31" } ], "see_also": "late-payment-rates.json (same half-year values, used by the late-payment-interest app)", "fixed_indemnity": { "amount": 40, "currency": "EUR", "legal_basis": "C. com., art. L441-10 et D441-5", "source": "sp-f23211", "source_url": "https://entreprendre.service-public.gouv.fr/vosdroits/F23211", "source_date": "2026-08-07", "valid_from": "2013-01-01", "valid_until": null }, "ecb_latest": { "rate": 2.65, "since": "2026-09-16", "note": { "fr-FR": "Taux des opérations principales de refinancement de la BCE depuis le 16 septembre 2026 ; c’est lui qui fixera le taux du 1er semestre 2027 s’il est toujours en vigueur au 1er janvier 2027.", "en-GB": "ECB main refinancing operations rate since 16 September 2026; it sets the first-half 2027 rate if it is still in force on 1 January 2027." }, "source": "ecb-key-rates", "source_url": "https://www.ecb.europa.eu/stats/policy_and_exchange_rates/key_ecb_interest_rates/html/index.en.html", "source_date": "2026-11-04", "valid_from": "2026-09-16", "valid_until": null } }, "payment_terms": { "default_days": 30, "max_days_from_issue": 60, "max_days_end_of_month": 45, "periodic_invoice_max_days": 45, "eom_methods": { "fr-FR": "45 jours fin de mois : soit fin du mois d’émission + 45 jours, soit date d’émission + 45 jours puis fin de ce mois ; les parties choisissent la méthode.", "en-GB": "45 days end of month: either end of the month of issue + 45 days, or issue date + 45 days then the end of that month; the parties agree the method." }, "note": { "fr-FR": "Des délais propres à certains secteurs existent (transport, produits alimentaires, etc.).", "en-GB": "Some sectors have their own limits (transport, food, etc.)." }, "source": "sp-f23211", "source_url": "https://entreprendre.service-public.gouv.fr/vosdroits/F23211", "source_date": "2026-08-07", "valid_from": "2019-04-26", "valid_until": null }, "small_invoice": { "max_net": 150, "currency": "EUR", "omittable": [ "seller.vatNumber", "exemption_reference" ], "excluded": { "fr-FR": "Ne s’applique pas aux livraisons intracommunautaires ni aux ventes à distance.", "en-GB": "Does not apply to intra-EU supplies or distance sales." }, "source": "bofip-simplification", "source_url": "https://bofip.impots.gouv.fr/bofip/142-PGP.html/identifiant=BOI-TVA-DECLA-30-20-20-20-20220119", "source_date": "2022-01-19", "valid_from": "2022-01-19", "valid_until": null }, "einvoicing": { "reception_from": "2026-09-01", "issuing_from": { "ge": "2026-09-01", "eti": "2026-09-01", "pme": "2027-09-01", "micro": "2027-09-01" }, "new_mentions_from": { "ge": "2026-09-01", "eti": "2026-09-01", "pme": "2027-09-01", "micro": "2027-09-01" }, "scope": { "fr-FR": "Factures entre entreprises établies en France et assujetties à la TVA, y compris en franchise en base. Les ventes aux particuliers et aux clients étrangers relèvent de l’e-reporting.", "en-GB": "Invoices between businesses established in France and liable to VAT, including those under the VAT franchise. Sales to consumers and to foreign customers fall under e-reporting." }, "pdf_is_not_einvoice": true, "exempt_operations": { "rule": { "fr-FR": "Les opérations exonérées au titre des articles 261 à 261 E du CGI ne sont concernées ni par l’émission de factures électroniques ni par l’e-reporting ; l’entreprise doit tout de même pouvoir recevoir des factures électroniques.", "en-GB": "Supplies exempt under articles 261 to 261 E of the CGI are outside e-invoice issuing and e-reporting; the business must still be able to receive e-invoices." }, "source": "impots-fe-sans-tva", "source_url": "https://www.impots.gouv.fr/professionnel/questions/je-nemets-pas-de-facture-ou-je-facture-sans-tva-suis-je-concerne-par-la", "source_date": "2026-01-16", "valid_from": "2026-09-01", "valid_until": null }, "startup_tolerance": { "text": { "fr-FR": "Phase de démarrage : pas de sanction pour les entreprises en difficulté mais engagées dans une trajectoire sérieuse de mise en conformité ; ce n’est ni un report ni une suspension de l’obligation.", "en-GB": "Start-up phase: no penalties for businesses that run into difficulties but are seriously working towards compliance; the obligation is neither postponed nor suspended." }, "source": "impots-fe-guide", "source_url": "https://www.impots.gouv.fr/sites/default/files/media/1_metier/2_professionnel/EV/2_gestion/290_facturation_electronique/guide_pratique_facturation_electronique.pdf", "source_date": "2026-07-09", "valid_from": "2026-09-01", "valid_until": null, "see_also": "https://www.impots.gouv.fr/sites/default/files/media/1_metier/2_professionnel/EV/2_gestion/290_facturation_electronique/faq_tout_savoir_facturation-electronique.pdf" }, "public_buyers": { "platform": "Chorus Pro", "since": "2020-01-01", "max_days": 30, "max_days_note": { "fr-FR": "30 jours pour l’État et les collectivités, 50 jours pour les établissements publics de santé, 60 jours pour les autres entreprises publiques ; intérêts moratoires au taux de la BCE majoré de 8 points (10,40 % au second semestre 2026) et indemnité forfaitaire de 40 €.", "en-GB": "30 days for the State and local authorities, 50 days for public health establishments, 60 days for other public undertakings; late-payment interest at the ECB rate plus 8 points (10.40% in the second half of 2026) and a €40 fixed indemnity." }, "moratorium_interest": { "margin_points": 8, "rate_2026_h2": 10.4, "rate_2026_h1": 10.15 }, "source": "sp-f23386", "source_url": "https://entreprendre.service-public.gouv.fr/vosdroits/F23386", "source_date": "2026-06-25", "valid_from": "2020-01-01", "valid_until": null, "see_also": "https://entreprendre.service-public.gouv.fr/vosdroits/F23208", "platform_note": { "fr-FR": "Chorus Pro reste la plateforme de référence ; hors marchés de travaux, l’entreprise peut aussi passer par une plateforme agréée.", "en-GB": "Chorus Pro remains the reference platform; except for works contracts, a business may also use an approved platform (plateforme agréée)." }, "since_evidence": { "fact": "Electronic invoicing to public buyers through Chorus Pro: last phase (micro-enterprises) on 1 January 2020.", "source": "collectivites-fe", "source_url": "https://www.collectivites-locales.gouv.fr/commande-publique/facturation-electronique", "source_date": "2026-11-04", "valid_from": "2020-01-01", "valid_until": null } }, "sanctions": { "per_invoice_not_electronic": 50, "annual_cap": 15000, "reception_after_notice": [ 500, 1000 ], "currency": "EUR", "source": "cgi-1737", "source_url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006313721/", "source_date": "2026-02-21", "valid_from": "2026-02-21", "valid_until": null }, "size_categories": [ { "id": "micro", "label": { "fr-FR": "Microentreprise", "en-GB": "Micro-enterprise" }, "definition": { "fr-FR": "Moins de 10 personnes et chiffre d’affaires annuel ou total de bilan d’au plus 2 M€.", "en-GB": "Fewer than 10 staff and annual turnover or balance sheet total of €2m at most." } }, { "id": "pme", "label": { "fr-FR": "PME", "en-GB": "SME (PME)" }, "definition": { "fr-FR": "Moins de 250 personnes et chiffre d’affaires d’au plus 50 M€ ou total de bilan d’au plus 43 M€.", "en-GB": "Fewer than 250 staff and turnover of €50m at most or balance sheet total of €43m at most." } }, { "id": "eti", "label": { "fr-FR": "ETI", "en-GB": "Mid-size company (ETI)" }, "definition": { "fr-FR": "Hors PME, moins de 5 000 personnes et chiffre d’affaires d’au plus 1 500 M€ ou total de bilan d’au plus 2 000 M€.", "en-GB": "Not an SME, fewer than 5,000 staff and turnover of €1,500m at most or balance sheet total of €2,000m at most." } }, { "id": "ge", "label": { "fr-FR": "Grande entreprise", "en-GB": "Large company" }, "definition": { "fr-FR": "Toute entreprise qui n’entre pas dans les catégories précédentes.", "en-GB": "Any business outside the categories above." } } ], "size_source": { "source": "insee-categories", "source_url": "https://www.insee.fr/fr/metadonnees/definition/c1057", "source_date": "2021-02-10", "valid_from": "2008-12-18", "valid_until": null }, "source": "impots-fe-calendrier", "source_url": "https://www.impots.gouv.fr/professionnel/questions/partir-de-quand-suis-je-concerne-par-la-reforme-de-la-facturation", "source_date": "2026-01-16", "valid_from": "2026-09-01", "valid_until": null, "see_also": [ "https://entreprendre.service-public.gouv.fr/vosdroits/F31808", "https://entreprendre.service-public.gouv.fr/vosdroits/F39785", "https://www.impots.gouv.fr/sites/default/files/media/1_metier/2_professionnel/EV/2_gestion/290_facturation_electronique/guide_pratique_facturation_electronique.pdf", "https://www.impots.gouv.fr/professionnel/questions/est-ce-quune-facture-envoyee-par-mail-est-une-facture-electronique", "https://www.impots.gouv.fr/actualite/facturation-electronique" ] }, "fines": { "per_omission": 15, "cap_share_of_invoice": 0.25, "currency": "EUR", "commercial_fine_max": { "natural_person": 75000, "legal_person": 375000, "legal_basis": "C. com., art. L441-9, II" }, "source": "cgi-1737", "source_url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006313721/", "source_date": "2026-02-21", "valid_from": "2026-02-21", "valid_until": null, "see_also": "https://bofip.impots.gouv.fr/bofip/724-PGP.html/identifiant=BOI-CF-INF-10-40-40-20120912" }, "exemption_presets": [ { "id": "intra_eu_goods", "label": { "fr-FR": "Livraison intracommunautaire de biens", "en-GB": "Intra-EU supply of goods" }, "text": { "fr": "Exonération de TVA, art. 262 ter I du CGI", "en": "VAT exempt intra-Community supply, article 262 ter I of the French General Tax Code (CGI)" }, "source": "bofip-mentions-specifiques", "source_url": "https://bofip.impots.gouv.fr/bofip/1531-PGP.html/identifiant=BOI-TVA-DECLA-30-20-20-30-20250108", "source_date": "2025-01-08", "valid_from": null, "valid_until": "2028-06-30", "note": { "fr-FR": "Référence au CGI admise sur les factures jusqu’au 30 juin 2028.", "en-GB": "Reference to the CGI accepted on invoices until 30 June 2028." } } ], "mentions": [ { "id": "fr.number", "kinds": [ "invoice" ], "severity": "required", "when": {}, "check": { "present": "number" }, "field": "number", "label": { "fr-FR": "Numéro de facture unique, suivant une séquence chronologique et continue", "en-GB": "Unique invoice number in a continuous chronological sequence" }, "ref": "CGI, ann. II, art. 242 nonies A, I-7°", "source": "bofip-mentions", "source_url": "https://bofip.impots.gouv.fr/bofip/140-PGP.html/identifiant=BOI-TVA-DECLA-30-20-20-10-20131018", "source_date": "2013-10-18" }, { "id": "fr.issue_date", "kinds": [ "invoice", "quote" ], "severity": "required", "when": {}, "check": { "present": "issueDate" }, "field": "issueDate", "label": { "fr-FR": "Date d’émission", "en-GB": "Issue date" }, "ref": "CGI, ann. II, art. 242 nonies A, I-6°", "source": "sp-f31808", "source_url": "https://entreprendre.service-public.gouv.fr/vosdroits/F31808", "source_date": "2026-08-11" }, { "id": "fr.supply_date", "kinds": [ "invoice" ], "severity": "required", "when": {}, "check": { "present": "supplyDate" }, "field": "supplyDate", "label": { "fr-FR": "Date de la vente ou de la prestation (ou du versement de l’acompte)", "en-GB": "Date of the sale or service (or of the deposit payment)" }, "ref": "C. com., art. L441-9 ; CGI, ann. II, art. 242 nonies A", "source": "sp-f31808", "source_url": "https://entreprendre.service-public.gouv.fr/vosdroits/F31808", "source_date": "2026-08-11" }, { "id": "fr.seller_name", "kinds": [ "invoice", "quote" ], "severity": "required", "when": {}, "check": { "present": "seller.name" }, "field": "seller.name", "label": { "fr-FR": "Nom ou dénomination sociale du vendeur", "en-GB": "Seller's name or company name" }, "ref": "C. com., art. L441-9", "source": "c-com-l441-9", "source_url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000038414397", "source_date": "2019-04-26" }, { "id": "fr.seller_address", "kinds": [ "invoice", "quote" ], "severity": "required", "when": {}, "check": { "present": "seller.address" }, "field": "seller.address", "label": { "fr-FR": "Adresse du vendeur (siège social, et adresse de facturation si elle diffère)", "en-GB": "Seller's address (registered office, and billing address if different)" }, "ref": "C. com., art. L441-9", "source": "c-com-l441-9", "source_url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000038414397", "source_date": "2019-04-26" }, { "id": "fr.seller_siren", "kinds": [ "invoice", "quote" ], "severity": "required", "when": {}, "check": { "siren_or_siret": [ "seller.siren", "seller.siret" ] }, "field": "seller.siren", "label": { "fr-FR": "Numéro SIREN ou SIRET du vendeur", "en-GB": "Seller's SIREN or SIRET number" }, "ref": "C. com., art. R123-237 ; CGI, ann. II, art. 242 nonies A", "source": "sp-f31808", "source_url": "https://entreprendre.service-public.gouv.fr/vosdroits/F31808", "source_date": "2026-08-11" }, { "id": "fr.seller_capital", "kinds": [ "invoice", "quote" ], "severity": "required", "when": { "isCompany": [ true ] }, "check": { "present": "seller.shareCapital" }, "field": "seller.shareCapital", "label": { "fr-FR": "Forme juridique et montant du capital social", "en-GB": "Legal form and amount of share capital" }, "ref": "Mentions obligatoires sur une facture (société)", "source": "sp-f31808", "source_url": "https://entreprendre.service-public.gouv.fr/vosdroits/F31808", "source_date": "2026-08-11" }, { "id": "fr.seller_rcs", "kinds": [ "invoice", "quote" ], "severity": "required", "when": { "rcsRegistered": [ true ] }, "check": { "present": "seller.rcsCity" }, "field": "seller.rcsCity", "label": { "fr-FR": "Mention « RCS » suivie de la ville du greffe d’immatriculation", "en-GB": "'RCS' followed by the town of the registry where the business is registered" }, "ref": "C. com., art. R123-237, 2°", "source": "c-com-r123-237", "source_url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000045710304", "source_date": "2022-05-15" }, { "id": "fr.seller_vat", "kinds": [ "invoice" ], "severity": "required", "when": { "vatTreatment": [ "standard", "reverse_charge" ], "smallInvoice": [ false ] }, "check": { "vat_fr": "seller.vatNumber" }, "field": "seller.vatNumber", "label": { "fr-FR": "Numéro de TVA intracommunautaire du vendeur", "en-GB": "Seller's EU VAT number" }, "ref": "CGI, ann. II, art. 242 nonies A, I-2°", "hint": { "fr-FR": "Facultatif sur une facture de 150 € HT au plus, sauf opérations intracommunautaires.", "en-GB": "Optional on an invoice of €150 or less before VAT, except for intra-EU transactions." }, "source": "sp-f31808", "source_url": "https://entreprendre.service-public.gouv.fr/vosdroits/F31808", "source_date": "2026-08-11" }, { "id": "fr.seller_vat_intra_eu", "kinds": [ "invoice" ], "severity": "required", "when": { "vatTreatment": [ "exempt" ], "clientType": [ "business" ], "clientEU": [ true ] }, "check": { "vat_fr": "seller.vatNumber" }, "field": "seller.vatNumber", "label": { "fr-FR": "Numéro de TVA intracommunautaire du vendeur (livraison intracommunautaire)", "en-GB": "Seller's EU VAT number (intra-EU supply)" }, "ref": "CGI, ann. II, art. 242 nonies A, I-3°", "source": "bofip-mentions-specifiques", "source_url": "https://bofip.impots.gouv.fr/bofip/1531-PGP.html/identifiant=BOI-TVA-DECLA-30-20-20-30-20250108", "source_date": "2025-01-08" }, { "id": "fr.client_name", "kinds": [ "invoice", "quote" ], "severity": "required", "when": {}, "check": { "present": "client.name" }, "field": "client.name", "label": { "fr-FR": "Nom ou dénomination sociale du client", "en-GB": "Client's name or company name" }, "ref": "C. com., art. L441-9", "source": "c-com-l441-9", "source_url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000038414397", "source_date": "2019-04-26" }, { "id": "fr.client_address", "kinds": [ "invoice" ], "severity": "required", "when": { "clientType": [ "business", "public" ] }, "check": { "present": "client.address" }, "field": "client.address", "label": { "fr-FR": "Adresse du client (et adresse de facturation si elle diffère)", "en-GB": "Client's address (and billing address if different)" }, "ref": "C. com., art. L441-9", "source": "c-com-l441-9", "source_url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000038414397", "source_date": "2019-04-26" }, { "id": "fr.client_address_consumer", "kinds": [ "invoice" ], "severity": "recommended", "when": { "clientType": [ "consumer" ] }, "check": { "present": "client.address" }, "field": "client.address", "label": { "fr-FR": "Adresse du client particulier, sauf s’il s’y oppose", "en-GB": "Consumer's address, unless they object" }, "ref": "Mentions obligatoires sur une facture (client particulier)", "source": "sp-f31808", "source_url": "https://entreprendre.service-public.gouv.fr/vosdroits/F31808", "source_date": "2026-08-11" }, { "id": "fr.client_address_quote", "kinds": [ "quote" ], "severity": "recommended", "when": {}, "check": { "present": "client.address" }, "field": "client.address", "label": { "fr-FR": "Adresse du client", "en-GB": "Client's address" }, "ref": "Devis : nom et adresse du client", "source": "sp-f31144", "source_url": "https://entreprendre.service-public.gouv.fr/vosdroits/F31144", "source_date": "2022-09-09" }, { "id": "fr.client_vat_reverse_charge", "kinds": [ "invoice" ], "severity": "required", "when": { "vatTreatment": [ "reverse_charge" ] }, "check": { "vat_eu": "client.vatNumber" }, "field": "client.vatNumber", "label": { "fr-FR": "Numéro de TVA intracommunautaire du client (autoliquidation)", "en-GB": "Client's EU VAT number (reverse charge)" }, "ref": "CGI, ann. II, art. 242 nonies A, I-4° et 13°", "source": "bofip-mentions-specifiques", "source_url": "https://bofip.impots.gouv.fr/bofip/1531-PGP.html/identifiant=BOI-TVA-DECLA-30-20-20-30-20250108", "source_date": "2025-01-08" }, { "id": "fr.client_vat_intra_eu", "kinds": [ "invoice" ], "severity": "required", "when": { "vatTreatment": [ "exempt" ], "clientType": [ "business" ], "clientEU": [ true ] }, "check": { "vat_eu": "client.vatNumber" }, "field": "client.vatNumber", "label": { "fr-FR": "Numéro de TVA intracommunautaire du client (livraison intracommunautaire exonérée)", "en-GB": "Client's EU VAT number (exempt intra-EU supply)" }, "ref": "CGI, ann. II, art. 242 nonies A, I-3°", "source": "bofip-mentions-specifiques", "source_url": "https://bofip.impots.gouv.fr/bofip/1531-PGP.html/identifiant=BOI-TVA-DECLA-30-20-20-30-20250108", "source_date": "2025-01-08" }, { "id": "fr.client_siren", "kinds": [ "invoice" ], "severity": "required", "when": { "clientType": [ "business" ], "clientDomestic": [ true ], "newMentionsInForce": [ true ] }, "check": { "siren": "client.siren" }, "field": "client.siren", "label": { "fr-FR": "Numéro SIREN du client (nouvelle mention de la réforme)", "en-GB": "Client's SIREN number (new item under the e-invoicing reform)" }, "ref": "Nouvelles mentions obligatoires de la facturation électronique", "source": "sp-f31808", "source_url": "https://entreprendre.service-public.gouv.fr/vosdroits/F31808", "source_date": "2026-08-11" }, { "id": "fr.client_siren_ahead", "kinds": [ "invoice" ], "severity": "recommended", "when": { "clientType": [ "business" ], "clientDomestic": [ true ], "newMentionsInForce": [ false ] }, "check": { "siren": "client.siren" }, "field": "client.siren", "label": { "fr-FR": "Numéro SIREN du client (obligatoire pour vous à partir du 1er septembre 2027)", "en-GB": "Client's SIREN number (mandatory for you from 1 September 2027)" }, "ref": "Nouvelles mentions obligatoires de la facturation électronique", "source": "sp-f31808", "source_url": "https://entreprendre.service-public.gouv.fr/vosdroits/F31808", "source_date": "2026-08-11" }, { "id": "fr.operation_category", "kinds": [ "invoice" ], "severity": "required", "when": { "newMentionsInForce": [ true ] }, "check": { "present": "operationCategory" }, "field": "operationCategory", "label": { "fr-FR": "Nature des opérations : livraisons de biens, prestations de services ou les deux (nouvelle mention)", "en-GB": "Type of transaction: goods, services or both (new item under the reform)" }, "ref": "Nouvelles mentions obligatoires de la facturation électronique", "source": "sp-f31808", "source_url": "https://entreprendre.service-public.gouv.fr/vosdroits/F31808", "source_date": "2026-08-11" }, { "id": "fr.operation_category_ahead", "kinds": [ "invoice" ], "severity": "recommended", "when": { "newMentionsInForce": [ false ] }, "check": { "present": "operationCategory" }, "field": "operationCategory", "label": { "fr-FR": "Nature des opérations : biens, services ou les deux (obligatoire pour vous à partir du 1er septembre 2027)", "en-GB": "Type of transaction: goods, services or both (mandatory for you from 1 September 2027)" }, "ref": "Nouvelles mentions obligatoires de la facturation électronique", "source": "sp-f31808", "source_url": "https://entreprendre.service-public.gouv.fr/vosdroits/F31808", "source_date": "2026-08-11" }, { "id": "fr.lines", "kinds": [ "invoice", "quote" ], "severity": "required", "when": {}, "check": { "lines_text": "description" }, "field": "lines", "label": { "fr-FR": "Désignation précise de chaque produit ou prestation", "en-GB": "Precise description of each product or service" }, "ref": "C. com., art. L441-9", "source": "c-com-l441-9", "source_url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000038414397", "source_date": "2019-04-26" }, { "id": "fr.lines_quantity", "kinds": [ "invoice", "quote" ], "severity": "required", "when": {}, "check": { "lines_number": "quantity" }, "field": "lines", "label": { "fr-FR": "Quantité de chaque ligne", "en-GB": "Quantity on each line" }, "ref": "C. com., art. L441-9", "source": "c-com-l441-9", "source_url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000038414397", "source_date": "2019-04-26" }, { "id": "fr.lines_unit_price", "kinds": [ "invoice", "quote" ], "severity": "required", "when": {}, "check": { "lines_number": "unitPrice" }, "field": "lines", "label": { "fr-FR": "Prix unitaire hors TVA de chaque ligne", "en-GB": "Unit price excluding VAT on each line" }, "ref": "C. com., art. L441-9", "source": "c-com-l441-9", "source_url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000038414397", "source_date": "2019-04-26" }, { "id": "fr.lines_vat_rate", "kinds": [ "invoice", "quote" ], "severity": "required", "when": { "vatTreatment": [ "standard" ] }, "check": { "lines_number": "vatRate" }, "field": "lines", "label": { "fr-FR": "Taux de TVA applicable à chaque ligne", "en-GB": "VAT rate applying to each line" }, "ref": "CGI, ann. II, art. 242 nonies A, I-8°", "source": "bofip-mentions", "source_url": "https://bofip.impots.gouv.fr/bofip/140-PGP.html/identifiant=BOI-TVA-DECLA-30-20-20-10-20131018", "source_date": "2013-10-18" }, { "id": "fr.due_date", "kinds": [ "invoice" ], "severity": "required", "when": {}, "check": { "present": "$.dueDate" }, "field": "paymentTerms", "label": { "fr-FR": "Date à laquelle le paiement doit intervenir", "en-GB": "Date by which payment must be made" }, "ref": "C. com., art. L441-9", "source": "c-com-l441-9", "source_url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000038414397", "source_date": "2019-04-26" }, { "id": "fr.exemption_text", "kinds": [ "invoice", "quote" ], "severity": "required", "when": { "vatTreatment": [ "exempt" ] }, "check": { "present": "vatExemptionText" }, "field": "vatExemptionText", "label": { "fr-FR": "Mention de l’exonération de TVA et de son fondement", "en-GB": "VAT exemption statement and its legal basis" }, "ref": "CGI, ann. II, art. 242 nonies A, I-12°", "source": "bofip-mentions", "source_url": "https://bofip.impots.gouv.fr/bofip/140-PGP.html/identifiant=BOI-TVA-DECLA-30-20-20-10-20131018", "source_date": "2013-10-18" }, { "id": "fr.insurance", "kinds": [ "invoice", "quote" ], "severity": "required", "when": { "insuranceRequired": [ true ] }, "check": { "present_all": [ "seller.insurance.insurer", "seller.insurance.contact", "seller.insurance.coverage" ] }, "field": "seller.insurance", "label": { "fr-FR": "Assurance professionnelle : assureur ou garant, ses coordonnées et la couverture géographique", "en-GB": "Professional insurance: insurer or guarantor, their contact details and the geographical cover" }, "ref": "Code de l’artisanat, art. L132-1", "source": "c-artisanat-l132-1", "source_url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047362294", "source_date": "2023-07-01" }, { "id": "fr.quote_validity", "kinds": [ "quote" ], "severity": "required", "when": {}, "check": { "present": "$.validUntil" }, "field": "quoteValidityDays", "label": { "fr-FR": "Durée de validité de l’offre", "en-GB": "How long the offer is valid" }, "ref": "Devis : durée de validité de l’offre", "source": "sp-f31144", "source_url": "https://entreprendre.service-public.gouv.fr/vosdroits/F31144", "source_date": "2022-09-09" }, { "id": "fr.quote_charge", "kinds": [ "quote" ], "severity": "recommended", "when": {}, "check": { "present": "quoteCharge" }, "field": "quoteCharge", "label": { "fr-FR": "Devis gratuit ou payant (et son prix s’il est payant)", "en-GB": "Whether the quote is free or charged (and its price)" }, "ref": "Devis : indication gratuit ou payant", "source": "sp-f31144", "source_url": "https://entreprendre.service-public.gouv.fr/vosdroits/F31144", "source_date": "2022-09-09" } ] }, "GB": { "name": { "fr-FR": "Royaume-Uni", "en-GB": "United Kingdom" }, "currency": "GBP", "default_language": "en", "vat_treatments": [ "standard", "not_registered", "reverse_charge" ], "vat_rates": { "presets": [ 20, 5, 0 ], "default": 20, "source": "govuk-vat-rates", "source_url": "https://www.gov.uk/vat-rates", "source_date": "2014-12-12", "valid_from": "2011-01-04", "valid_until": null }, "registration_threshold": { "amount": 90000, "currency": "GBP", "basis": "taxable turnover for the last 12 months, or expected in the next 30 days", "source": "govuk-register-vat", "source_url": "https://www.gov.uk/register-for-vat", "source_date": "2024-10-10", "valid_from": "2024-04-01", "valid_until": null, "see_also": "https://www.gov.uk/how-vat-works/vat-thresholds" }, "simplified_invoice": { "max_gross": 250, "currency": "GBP", "requires": { "fr-FR": "L’accord du client ; facture avec TVA uniquement.", "en-GB": "The customer's agreement; VAT invoices only." }, "source": "hmrc-700", "source_url": "https://www.gov.uk/guidance/vat-guide-notice-700", "source_date": "2026-06-25", "valid_from": null, "valid_until": null, "section": "16.6.1" }, "rounding": { "line_level": { "fr-FR": "TVA de chaque ligne arrondie au penny le plus proche (ou à 0,5 p, ou au 0,1 p inférieur), méthode appliquée de façon constante.", "en-GB": "VAT on each line rounded to the nearest 1p (or 0.5p, or down to 0.1p), applied consistently." }, "invoice_level": { "fr-FR": "Le total de la TVA d’une facture peut être arrondi au penny inférieur.", "en-GB": "The total VAT on an invoice may be rounded down to a whole penny." }, "source": "hmrc-700", "source_url": "https://www.gov.uk/guidance/vat-guide-notice-700", "source_date": "2026-06-25", "valid_from": null, "valid_until": null, "section": "17.5" }, "payment_terms": { "default_days": 30, "agreed_max_days_usual": 60, "public_authority_max_days": 30, "source": "govuk-late-payment", "source_url": "https://www.gov.uk/late-commercial-payments-interest-debt-recovery", "source_date": "2016-08-10", "valid_from": null, "valid_until": null }, "late_payment": { "statutory_interest": { "fr-FR": "8 % au-dessus du taux de base de la Banque d’Angleterre", "en-GB": "8% above the Bank of England base rate" }, "fixed_sums": [ { "up_to": 999.99, "amount": 40 }, { "from": 1000, "up_to": 9999.99, "amount": 70 }, { "from": 10000, "amount": 100 } ], "currency": "GBP", "see_also": "late-payment-rates.json", "source": "govuk-late-payment", "source_url": "https://www.gov.uk/late-commercial-payments-interest-debt-recovery", "source_date": "2016-08-10", "valid_from": null, "valid_until": null }, "einvoicing": { "mandatory_from": "2029-04-01", "status": "announced", "summary": { "fr-FR": "Les factures de TVA devront être des factures électroniques structurées à partir d’avril 2029 ; les pouvoirs d’habilitation seront inscrits dans le Finance Bill 2026-27 et Peppol sera le réseau de référence. Aujourd’hui, une facture PDF est valable si le client l’accepte.", "en-GB": "VAT invoices will have to be structured e-invoices from April 2029; the enabling powers will be in Finance Bill 2026-27 and Peppol will be the core interoperability framework. Today a PDF invoice is valid if the customer agrees to receive invoices electronically." }, "source": "govuk-einvoicing", "source_url": "https://www.gov.uk/government/publications/vat-electronic-invoicing/e-invoicing-requirements", "source_date": "2026-10-28", "valid_from": null, "valid_until": null }, "company_disclosures": { "invoice": { "fr-FR": "Nom enregistré de la société.", "en-GB": "The company's registered name." }, "letters_order_forms_websites": { "fr-FR": "Partie du Royaume-Uni d’immatriculation, numéro de société et adresse du siège.", "en-GB": "Part of the UK where registered, company number and registered office address." }, "source": "si-2015-17-reg-24", "source_url": "https://www.legislation.gov.uk/uksi/2015/17/regulation/24", "source_date": "2015-01-31", "valid_from": "2015-01-31", "valid_until": null }, "mentions": [ { "id": "gb.number", "kinds": [ "invoice" ], "severity": "required", "when": {}, "check": { "present": "number" }, "field": "number", "label": { "fr-FR": "Numéro d’identification unique (séquentiel pour une facture avec TVA)", "en-GB": "A unique identification number (sequential on a VAT invoice)" }, "ref": "GOV.UK invoices guide; VAT Notice 700, 16.3.1", "source": "govuk-invoices", "source_url": "https://www.gov.uk/invoicing-and-taking-payment-from-customers/invoices-what-they-must-include", "source_date": "2015-08-07" }, { "id": "gb.issue_date", "kinds": [ "invoice", "quote" ], "severity": "required", "when": {}, "check": { "present": "issueDate" }, "field": "issueDate", "label": { "fr-FR": "Date de la facture", "en-GB": "Date of the invoice" }, "ref": "GOV.UK invoices guide", "source": "govuk-invoices", "source_url": "https://www.gov.uk/invoicing-and-taking-payment-from-customers/invoices-what-they-must-include", "source_date": "2015-08-07" }, { "id": "gb.supply_date", "kinds": [ "invoice" ], "severity": "required", "when": {}, "check": { "present": "supplyDate" }, "field": "supplyDate", "label": { "fr-FR": "Date de livraison ou de prestation (« time of supply »)", "en-GB": "Supply date (time of supply)" }, "ref": "GOV.UK invoices guide; VAT Notice 700, 16.3.1", "source": "govuk-invoices", "source_url": "https://www.gov.uk/invoicing-and-taking-payment-from-customers/invoices-what-they-must-include", "source_date": "2015-08-07" }, { "id": "gb.seller_name", "kinds": [ "invoice", "quote" ], "severity": "required", "when": {}, "check": { "present": "seller.name" }, "field": "seller.name", "label": { "fr-FR": "Votre nom (le vôtre si vous exercez sous un nom commercial, le nom enregistré complet pour une société)", "en-GB": "Your name (your own name if you trade under a business name, the full registered name for a company)" }, "ref": "GOV.UK invoices guide; Companies Act 2006, s. 1202; SI 2015/17, reg. 24", "source": "govuk-invoices", "source_url": "https://www.gov.uk/invoicing-and-taking-payment-from-customers/invoices-what-they-must-include", "source_date": "2015-08-07" }, { "id": "gb.seller_address", "kinds": [ "invoice", "quote" ], "severity": "required", "when": {}, "check": { "present": "seller.address" }, "field": "seller.address", "label": { "fr-FR": "Votre adresse", "en-GB": "Your address" }, "ref": "GOV.UK invoices guide", "source": "govuk-invoices", "source_url": "https://www.gov.uk/invoicing-and-taking-payment-from-customers/invoices-what-they-must-include", "source_date": "2015-08-07" }, { "id": "gb.seller_contact", "kinds": [ "invoice" ], "severity": "required", "when": {}, "check": { "present_any": [ "seller.email", "seller.phone" ] }, "field": "seller.email", "label": { "fr-FR": "Vos coordonnées (e-mail ou téléphone)", "en-GB": "Your contact details (email or phone)" }, "ref": "GOV.UK invoices guide", "source": "govuk-invoices", "source_url": "https://www.gov.uk/invoicing-and-taking-payment-from-customers/invoices-what-they-must-include", "source_date": "2015-08-07" }, { "id": "gb.seller_vat", "kinds": [ "invoice" ], "severity": "required", "when": { "vatRegistered": [ true ] }, "check": { "vat_gb": "seller.vatNumber" }, "field": "seller.vatNumber", "label": { "fr-FR": "Votre numéro d’immatriculation à la TVA", "en-GB": "Your VAT registration number" }, "ref": "VAT Notice 700, 16.3.1", "source": "hmrc-700", "source_url": "https://www.gov.uk/guidance/vat-guide-notice-700", "source_date": "2026-06-25" }, { "id": "gb.client_name", "kinds": [ "invoice" ], "severity": "required", "when": { "simplified": [ false ] }, "check": { "present": "client.name" }, "field": "client.name", "label": { "fr-FR": "Nom du client", "en-GB": "Customer's name" }, "ref": "GOV.UK invoices guide; VAT Notice 700, 16.3.1", "source": "govuk-invoices", "source_url": "https://www.gov.uk/invoicing-and-taking-payment-from-customers/invoices-what-they-must-include", "source_date": "2015-08-07" }, { "id": "gb.client_address", "kinds": [ "invoice" ], "severity": "required", "when": { "simplified": [ false ] }, "check": { "present": "client.address" }, "field": "client.address", "label": { "fr-FR": "Adresse du client", "en-GB": "Customer's address" }, "ref": "GOV.UK invoices guide; VAT Notice 700, 16.3.1", "source": "govuk-invoices", "source_url": "https://www.gov.uk/invoicing-and-taking-payment-from-customers/invoices-what-they-must-include", "source_date": "2015-08-07" }, { "id": "gb.client_vat_reverse_charge", "kinds": [ "invoice" ], "severity": "recommended", "when": { "vatTreatment": [ "reverse_charge" ] }, "check": { "vat_gb": "client.vatNumber" }, "field": "client.vatNumber", "label": { "fr-FR": "Numéro de TVA du client (autoliquidation)", "en-GB": "Customer's VAT registration number (reverse charge)" }, "ref": "VAT Notice 735, 7.4; VAT domestic reverse charge technical guide", "source": "hmrc-735", "source_url": "https://www.gov.uk/guidance/the-vat-domestic-reverse-charge-procedure-notice-735", "source_date": "2026-03-13", "hint": { "fr-FR": "HMRC demande d’obtenir et de vérifier ce numéro avant d’appliquer l’autoliquidation ; l’indiquer sur la facture est une bonne pratique.", "en-GB": "HMRC expects you to get and check it before you apply the reverse charge; showing it on the invoice is good practice." } }, { "id": "gb.lines", "kinds": [ "invoice", "quote" ], "severity": "required", "when": {}, "check": { "lines_text": "description" }, "field": "lines", "label": { "fr-FR": "Description claire de ce qui est facturé", "en-GB": "A clear description of what you're charging for" }, "ref": "GOV.UK invoices guide", "source": "govuk-invoices", "source_url": "https://www.gov.uk/invoicing-and-taking-payment-from-customers/invoices-what-they-must-include", "source_date": "2015-08-07" }, { "id": "gb.lines_quantity", "kinds": [ "invoice" ], "severity": "required", "when": { "vatRegistered": [ true ] }, "check": { "lines_number": "quantity" }, "field": "lines", "label": { "fr-FR": "Quantité de biens ou étendue des services sur chaque ligne", "en-GB": "Quantity of goods or extent of services on each line" }, "ref": "VAT Notice 700, 16.3.1", "source": "hmrc-700", "source_url": "https://www.gov.uk/guidance/vat-guide-notice-700", "source_date": "2026-06-25" }, { "id": "gb.lines_unit_price", "kinds": [ "invoice" ], "severity": "required", "when": { "vatRegistered": [ true ] }, "check": { "lines_number": "unitPrice" }, "field": "lines", "label": { "fr-FR": "Prix unitaire de chaque ligne", "en-GB": "Unit price on each line" }, "ref": "VAT Notice 700, 16.3.2", "source": "hmrc-700", "source_url": "https://www.gov.uk/guidance/vat-guide-notice-700", "source_date": "2026-06-25" }, { "id": "gb.lines_vat_rate", "kinds": [ "invoice" ], "severity": "required", "when": { "vatTreatment": [ "standard", "reverse_charge" ] }, "check": { "lines_number": "vatRate" }, "field": "lines", "label": { "fr-FR": "Taux de TVA de chaque ligne", "en-GB": "VAT rate on each line" }, "ref": "VAT Notice 700, 16.3.1", "source": "hmrc-700", "source_url": "https://www.gov.uk/guidance/vat-guide-notice-700", "source_date": "2026-06-25" }, { "id": "gb.due_date", "kinds": [ "invoice" ], "severity": "recommended", "when": {}, "check": { "present": "$.dueDate" }, "field": "paymentTerms", "label": { "fr-FR": "Date à laquelle le client doit payer", "en-GB": "When the customer must pay you" }, "ref": "GOV.UK invoicing guide (overview)", "source": "govuk-invoices", "source_url": "https://www.gov.uk/invoicing-and-taking-payment-from-customers/invoices-what-they-must-include", "source_date": "2015-08-07" }, { "id": "gb.client_name_quote", "kinds": [ "quote" ], "severity": "recommended", "when": {}, "check": { "present": "client.name" }, "field": "client.name", "label": { "fr-FR": "Nom du client", "en-GB": "Customer's name" }, "ref": "Good practice", "source": "govuk-invoices", "source_url": "https://www.gov.uk/invoicing-and-taking-payment-from-customers/invoices-what-they-must-include", "source_date": "2015-08-07" }, { "id": "gb.quote_validity", "kinds": [ "quote" ], "severity": "recommended", "when": {}, "check": { "present": "$.validUntil" }, "field": "quoteValidityDays", "label": { "fr-FR": "Durée de validité du devis", "en-GB": "How long the quote is valid" }, "ref": "Good practice", "source": "govuk-invoices", "source_url": "https://www.gov.uk/invoicing-and-taking-payment-from-customers/invoices-what-they-must-include", "source_date": "2015-08-07" } ] } }, "texts": { "document_title": { "invoice": { "fr": "Facture", "en": "Invoice" }, "quote": { "fr": "Devis", "en": "Quote" } }, "operation_category": { "goods": { "fr": "livraison de biens", "en": "supply of goods" }, "services": { "fr": "prestation de services", "en": "supply of services" }, "mixed": { "fr": "livraison de biens et prestation de services", "en": "supply of goods and services" } }, "half_year": { "H1": { "fr": "premier semestre {year}", "en": "first half of {year}" }, "H2": { "fr": "second semestre {year}", "en": "second half of {year}" } }, "FR": { "reverse_charge": { "fr": "Autoliquidation", "en": "Reverse charge (autoliquidation)" }, "operation_category": { "fr": "Nature des opérations : {category}.", "en": "Type of transaction: {category}." }, "vat_on_debits": { "fr": "Option pour le paiement de la taxe d’après les débits.", "en": "Option to pay VAT on the basis of debits (option pour le paiement de la taxe d'après les débits)." }, "due_on_receipt": { "fr": "Paiement à réception de la facture.", "en": "Payment due on receipt of the invoice." }, "due_date": { "fr": "Date d’échéance : {date}.", "en": "Payment due by {date}." }, "payment_methods": { "fr": "Moyens de paiement : {methods}.", "en": "Payment methods: {methods}." }, "no_early_discount": { "fr": "Escompte pour paiement anticipé : néant.", "en": "No discount for early payment." }, "early_discount": { "fr": "Escompte de {rate} pour paiement sous {days}.", "en": "{rate} discount for payment within {days}." }, "penalty_ecb": { "fr": "En cas de retard de paiement, pénalités au taux de refinancement de la BCE majoré de 10 points ({rate} au {period}), exigibles dès le lendemain de l’échéance sans qu’un rappel soit nécessaire.", "en": "Late payment interest at the European Central Bank refinancing rate plus 10 percentage points ({rate} in the {period}), due from the day after the due date without any reminder." }, "penalty_ecb_no_rate": { "fr": "En cas de retard de paiement, pénalités au taux de refinancement de la BCE majoré de 10 points, exigibles dès le lendemain de l’échéance sans qu’un rappel soit nécessaire.", "en": "Late payment interest at the European Central Bank refinancing rate plus 10 percentage points, due from the day after the due date without any reminder." }, "penalty_legal_x3": { "fr": "En cas de retard de paiement, pénalités égales à trois fois le taux de l’intérêt légal ({rate} au {period}), exigibles dès le lendemain de l’échéance sans qu’un rappel soit nécessaire.", "en": "Late payment interest at three times the French legal interest rate ({rate} in the {period}), due from the day after the due date without any reminder." }, "penalty_legal_x3_no_rate": { "fr": "En cas de retard de paiement, pénalités égales à trois fois le taux de l’intérêt légal, exigibles dès le lendemain de l’échéance sans qu’un rappel soit nécessaire.", "en": "Late payment interest at three times the French legal interest rate, due from the day after the due date without any reminder." }, "penalty_custom": { "fr": "En cas de retard de paiement, pénalités au taux annuel de {rate}, exigibles dès le lendemain de l’échéance sans qu’un rappel soit nécessaire.", "en": "Late payment interest at an annual rate of {rate}, due from the day after the due date without any reminder." }, "fixed_indemnity": { "fr": "Indemnité forfaitaire pour frais de recouvrement en cas de retard de paiement : {amount} (art. L441-10 et D441-5 du code de commerce).", "en": "Fixed compensation for recovery costs if payment is late: {amount} (French Commercial Code, art. L441-10 and D441-5)." }, "association": { "fr": "Membre d’une association agréée, le règlement par chèque et carte bancaire est accepté.", "en": "Member of an approved association: payment by cheque and bank card accepted." }, "insurance": { "fr": "Assurance professionnelle : {insurer}{contact}. Couverture géographique : {coverage}.", "en": "Professional insurance: {insurer}{contact}. Geographical cover: {coverage}." }, "consumer_warranty": { "fr": "Garantie légale de conformité : 2 ans à compter de la délivrance du bien (art. L217-3 du code de la consommation).", "en": "Legal guarantee of conformity: 2 years from delivery of the goods (French Consumer Code, art. L217-3)." }, "quote_valid_until": { "fr": "Devis valable jusqu’au {date}.", "en": "This quote is valid until {date}." }, "quote_free": { "fr": "Devis gratuit.", "en": "This quote is free of charge." }, "quote_charged": { "fr": "Devis payant : {amount}.", "en": "Quote fee: {amount}." }, "quote_deposit_acompte": { "fr": "Acompte de {amount} à verser à l’acceptation du devis.", "en": "Deposit (acompte) of {amount} payable on acceptance of the quote." }, "quote_deposit_arrhes": { "fr": "Arrhes de {amount} à verser à l’acceptation du devis.", "en": "Deposit (arrhes) of {amount} payable on acceptance of the quote." }, "quote_acceptance": { "fr": "Bon pour accord : date, signature et mention « bon pour accord » du client.", "en": "Accepted by the client: date, signature and the words 'bon pour accord'." }, "purchase_order": { "fr": "Bon de commande n° {reference}.", "en": "Purchase order no. {reference}." }, "ei_suffix": { "fr": "EI", "en": "EI" }, "trading_name": { "fr": "Nom commercial : {value}", "en": "Trading name: {value}" }, "siren": { "fr": "SIREN {value}", "en": "SIREN {value}" }, "siret": { "fr": "SIRET {value}", "en": "SIRET {value}" }, "rcs": { "fr": "RCS {city}", "en": "RCS {city}" }, "capital": { "fr": "{form} au capital de {amount}", "en": "{form} with share capital of {amount}" }, "vat_number": { "fr": "N° de TVA intracommunautaire : {value}", "en": "EU VAT number: {value}" }, "client_siren": { "fr": "SIREN {value}", "en": "SIREN {value}" }, "client_vat_number": { "fr": "N° de TVA : {value}", "en": "VAT number: {value}" }, "delivery_address": { "fr": "Adresse de livraison : {address}", "en": "Delivery address: {address}" } }, "GB": { "reverse_charge": { "fr": "Autoliquidation : la TVA est due par le client à HMRC (« reverse charge: customer to pay the VAT to HMRC »).", "en": "Reverse charge: customer to pay the VAT to HMRC." }, "reverse_charge_amount": { "fr": "TVA à déclarer par le client : {amount}.", "en": "VAT to be accounted for by the customer: {amount}." }, "due_on_receipt": { "fr": "Paiement à réception.", "en": "Payment due on receipt." }, "due_date": { "fr": "À payer au plus tard le {date}.", "en": "Payment due by {date}." }, "payment_methods": { "fr": "Moyens de paiement : {methods}.", "en": "Payment methods: {methods}." }, "prompt_payment_vat": { "fr": "Une remise de {rate} du prix total s’applique si le paiement intervient sous {days} à compter de la date de facture. Aucun avoir ne sera émis. Après paiement, vous ne devez récupérer que la TVA effectivement payée.", "en": "A discount of {rate} of the full price applies if payment is made within {days} of the invoice date. No credit note will be issued. Following payment you must ensure you have only recovered the VAT actually paid." }, "prompt_payment": { "fr": "Une remise de {rate} s’applique si le paiement intervient sous {days} à compter de la date de facture.", "en": "A discount of {rate} applies if payment is made within {days} of the invoice date." }, "late_payment_clause": { "fr": "En cas de retard, des intérêts de 8 % au-dessus du taux de base de la Banque d’Angleterre et une indemnité forfaitaire peuvent être réclamés en application du Late Payment of Commercial Debts (Interest) Act 1998.", "en": "If payment is late, we may claim interest at 8% above the Bank of England base rate and fixed-sum compensation under the Late Payment of Commercial Debts (Interest) Act 1998." }, "quote_valid_until": { "fr": "Devis valable jusqu’au {date}.", "en": "This quote is valid until {date}." }, "quote_deposit": { "fr": "Acompte de {amount} à verser à l’acceptation.", "en": "Deposit of {amount} payable on acceptance." }, "purchase_order": { "fr": "Bon de commande n° {reference}.", "en": "Purchase order: {reference}." }, "vat_number": { "fr": "N° de TVA : {value}", "en": "VAT registration number: {value}" }, "company_number": { "fr": "Numéro de société : {value}", "en": "Company number: {value}" }, "registered_office": { "fr": "Siège : {value}", "en": "Registered office: {value}" }, "proprietor": { "fr": "Exploitant : {value}", "en": "Proprietor: {value}" }, "partners": { "fr": "Associés : {value}", "en": "Partners: {value}" }, "trading_as": { "fr": "{name}, exerçant sous le nom {trading}", "en": "{name} trading as {trading}" }, "client_vat_number": { "fr": "N° de TVA : {value}", "en": "VAT number: {value}" }, "delivery_address": { "fr": "Adresse de livraison : {address}", "en": "Delivery address: {address}" } } }, "sources": [ { "id": "sp-f31808", "label": "Entreprendre.Service-Public.gouv.fr : Mentions obligatoires sur une facture", "url": "https://entreprendre.service-public.gouv.fr/vosdroits/F31808", "date": "2026-08-11" }, { "id": "sp-f23208", "label": "Entreprendre.Service-Public.gouv.fr : Tout savoir sur la facturation", "url": "https://entreprendre.service-public.gouv.fr/vosdroits/F23208", "date": "2026-08-07" }, { "id": "sp-f23211", "label": "Entreprendre.Service-Public.gouv.fr : Délais de paiement entre professionnels et pénalités de retard", "url": "https://entreprendre.service-public.gouv.fr/vosdroits/F23211", "date": "2026-08-07" }, { "id": "sp-f39785", "label": "Entreprendre.Service-Public.gouv.fr : Comment se mettre en conformité avec l’obligation de facturation électronique ?", "url": "https://entreprendre.service-public.gouv.fr/vosdroits/F39785", "date": "2026-08-07" }, { "id": "sp-f21746", "label": "Entreprendre.Service-Public.gouv.fr : Franchise en base de TVA", "url": "https://entreprendre.service-public.gouv.fr/vosdroits/F21746", "date": "2026-01-01" }, { "id": "sp-f31144", "label": "Entreprendre.Service-Public.gouv.fr : Devis obligatoire, activités concernées et contenu", "url": "https://entreprendre.service-public.gouv.fr/vosdroits/F31144", "date": "2022-09-09" }, { "id": "sp-f23386", "label": "Entreprendre.Service-Public.gouv.fr : Demander le paiement et facturer un marché public", "url": "https://entreprendre.service-public.gouv.fr/vosdroits/F23386", "date": "2026-06-25" }, { "id": "sp-f23570", "label": "Entreprendre.Service-Public.gouv.fr : Numéro de TVA intracommunautaire", "url": "https://entreprendre.service-public.gouv.fr/vosdroits/F23570", "date": "2025-03-03" }, { "id": "c-com-l441-9", "label": "Légifrance : code de commerce, article L441-9 (version en vigueur du 26 avril 2019)", "url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000038414397", "date": "2019-04-26" }, { "id": "c-com-l441-10", "label": "Légifrance : code de commerce, section « La facturation et les délais de paiement » (art. L441-9 à L441-16)", "url": "https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000005634379/LEGISCTA000038411051/", "date": "2019-04-26" }, { "id": "c-com-r123-237", "label": "Légifrance : code de commerce, article R123-237 (mentions sur les factures des personnes immatriculées)", "url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000045710304", "date": "2022-05-15" }, { "id": "cgi-1737", "label": "Légifrance : code général des impôts, article 1737 (version en vigueur depuis le 21 février 2026, issue de la loi n° 2026-103 du 19 février 2026, art. 123)", "url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006313721/", "date": "2026-02-21" }, { "id": "bofip-mentions", "label": "BOFiP : BOI-TVA-DECLA-30-20-20-10, mentions obligatoires générales", "url": "https://bofip.impots.gouv.fr/bofip/140-PGP.html/identifiant=BOI-TVA-DECLA-30-20-20-10-20131018", "date": "2013-10-18" }, { "id": "bofip-mentions-specifiques", "label": "BOFiP : BOI-TVA-DECLA-30-20-20-30, mentions spécifiques à certaines opérations", "url": "https://bofip.impots.gouv.fr/bofip/1531-PGP.html/identifiant=BOI-TVA-DECLA-30-20-20-30-20250108", "date": "2025-01-08" }, { "id": "bofip-simplification", "label": "BOFiP : BOI-TVA-DECLA-30-20-20-20, mesures de simplification (factures de 150 € HT au plus)", "url": "https://bofip.impots.gouv.fr/bofip/142-PGP.html/identifiant=BOI-TVA-DECLA-30-20-20-20-20220119", "date": "2022-01-19" }, { "id": "bofip-amendes", "label": "BOFiP : BOI-CF-INF-10-40-40, amendes en matière de facturation", "url": "https://bofip.impots.gouv.fr/bofip/724-PGP.html/identifiant=BOI-CF-INF-10-40-40-20120912", "date": "2012-09-12" }, { "id": "bofip-res-cibs", "label": "BOFiP : BOI-RES-TVA-000253, dispositions transitoires liées à la recodification de la TVA dans le CIBS", "url": "https://bofip.impots.gouv.fr/bofip/14901-PGP.html/identifiant=BOI-RES-TVA-000253-20261007", "date": "2026-10-07" }, { "id": "impots-micro-tva", "label": "impots.gouv.fr : En tant que micro-entrepreneur, puis-je être redevable de la TVA ?", "url": "https://www.impots.gouv.fr/professionnel/questions/en-tant-que-micro-entrepreneur-puis-je-etre-redevable-de-la-tva", "date": "2026-10-14" }, { "id": "impots-fe-calendrier", "label": "impots.gouv.fr : À partir de quand suis-je concerné par la réforme de la facturation électronique ?", "url": "https://www.impots.gouv.fr/professionnel/questions/partir-de-quand-suis-je-concerne-par-la-reforme-de-la-facturation", "date": "2026-01-16" }, { "id": "impots-fe-pdf", "label": "impots.gouv.fr : Est-ce qu’une facture envoyée par mail est une facture électronique ?", "url": "https://www.impots.gouv.fr/professionnel/questions/est-ce-quune-facture-envoyee-par-mail-est-une-facture-electronique", "date": "2026-01-16" }, { "id": "impots-fe-sans-tva", "label": "impots.gouv.fr : Je n’émets pas de facture, ou je facture sans TVA. 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"2024-09-18" }, { "id": "c-artisanat-l132-1", "label": "Légifrance : code de l’artisanat, article L132-1 (assurance professionnelle sur les devis et factures, version en vigueur depuis le 1er juillet 2023)", "url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047362294", "date": "2023-07-01" }, { "id": "legi-conso-l214", "label": "Légifrance : code de la consommation, articles L214-1 à L214-3 (arrhes et acomptes)", "url": "https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006069565/LEGISCTA000032221225/", "date": "2016-07-01" }, { "id": "legi-conso-d211-7", "label": "Légifrance : code de la consommation, article D211-7 (garantie légale de conformité sur la facture remise au consommateur)", "url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000045981078", "date": "2022-07-01" }, { "id": "legi-assur-l243-2", "label": "Légifrance : code des assurances, article L243-2 (attestation d’assurance décennale jointe aux devis et factures)", "url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000031010272", "date": "2015-08-08" } ] }