Invoice: all mandatory information (checklist)
Invoice number, seller and customer details, VAT, payment terms… An invoice must include around twenty mandatory details. Forgetting one can be costly. Here's a clear checklist for a jewelry and watch shop.
- An invoice includes approximately twenty mandatory entries (Article 289 of the CGI and 242 nonies A of Annex II).
- Identify complete from the seller and the customer, product details, VAT by rate.
- Between professionals: terms and payment deadlines, penalties, compensation 40 €.
- Sanction: €15 per missing entry, up to a limit of 25 % of the invoiced amount.
General information
Identification
Date of issue, unique number (chronological and continuous), and date of sale or service.
The seller
Name or business name, address, legal form and capital (for companies), SIRET, RCS + city (or trade register), and intra-community VAT number where applicable.
The client
Name or designation and billing address (and delivery if it differs).
The detail
Precise description of each item, quantity, unit price excluding VAT, VAT rate, and any applicable discounts.
The totals
Total excluding VAT by VAT rate, amount of the VAT, and total including tax.
Specific details, depending on the case
- VAT exemption threshold:« VAT not applicable, article 293 B of the CGI ».
- Occasion under the margin scheme:« Special regime – Second-hand goods » (see our guide VAT on the margin).
- VAT exemption or reverse charge: mention of the applicable provision.
Between professionals (B2B)
For an invoice to a professional, add: the expiry date of the regulations, the late payment penalty rates, the mention of the’fixed compensation of €40 for recovery costs, any discount, and the order number if the buyer has issued one (Article L. 441-9 of the Commercial Code).
The new mentions that are coming
With the reform of electronic invoicing, four additional details become mandatory:
The customer's SIREN number
The identification number of the client subject to this tax.
The delivery address
If it is different from the billing address.
The nature of the operation
Delivery of goods, provision of services, or both.
The "VAT based on debits" option«
If you have exercised this option.
Their entry into force is staggered: September 1, 2026 for large companies and mid-sized companies, September 1, 2027 for very small and small businesses (most jewelry stores). For the complete schedule, see our guide Electronic invoice 2026.
What you risk
A non-compliant invoice may result in a fine. €15 per missing or inaccurate entry, capped at 25% of the invoice amount (article 1737 of the French General Tax Code). On valuable items, the bill can quickly add up.
In Jewellery Retail
Jewely Retail generates invoices pre-filled with all the required information : seller and customer identity, VAT by rate, margin scheme for the occasion, payment terms… with a automatic continuous numbering. And an issued invoice cannot be modified: see An issued invoice cannot be modified..
Accurate invoices for every sale
Jewely Retail pre-fills all mandatory information and manages continuous numbering, for compliant invoices without having to think about it.
Sources: Article 289 of the General Tax Code and Article 242 nonies A of Appendix II; Article L. 441-9 of the Commercial Code; Article 1737 of the General Tax Code for penalties. This article is for informational purposes only and does not replace the advice of your accountant. The provisions and their timeline may change: check with official sources before making any decisions.