Independents: Special File Invoice
It is useful to recall some principles on the invoice ... Indeed, whenever a product or service is sold to a business customer, you are obliged to issue this precious document. But do you know all the rules of establishment?
High Voice, a site dedicated to entrepreneurs, and anyone seeking career transition, offers a "special file charges.
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What are mandatory on the bill? (Article L. 441-3 of the Commercial Code)
* Your name
* Your address
* Your SIREN number (and your number RCS if you are registered in the register of commerce and companies, followed by the name of the city where the office of registration)
* If the activity is exercised in society, it is necessary to mention the legal form and amount of capital (eg SARL au capital de 5 000)
* If you are a member of Registered Management Center (AMC) or an approved, it should be noted that as such you accept payment by check.
* The name and address of the customer invoice
Beware, if your order is not made on behalf of the client, it can not recover VAT
* Your number of intra-community VAT for all sales in the EEC
* The date of the sale or delivery service
* The invoice number (eg 23 (for 23rd year bill, 06,013 (invoice for the 13th month of June)
* The name and the precise amount of product or service.
The name must identify precisely the product or service. The use of generic terms and general should be avoided. The quantity must be expressed in units of product, weight, volume or hourly rate according to the customs of the profession or business.
* The price and VAT
Must be specified at once:
unit price excluding taxes each product
the rate of VAT by product
Total Duty Free products subject to the same VAT rate, if different rates are applicable
the total VAT rate, if different rates are applicable
the total price excluding taxes, VAT and the price inclusive.
Note: The beneficiaries of the business franchise tax base shall bear on their bills, the words "TVA non applicable, art. 293 B of the CGI.
* The discounts, rebates and discounts
* The settlement date
Must appear the day, month and year that the payment must be reached. The standard forms "30 days end of month" is not enough.
* The rate of delay penalties
Must show the rate of penalties due on the day following the settlement date stated on the invoice.
From 1 January 2009, the rate of delay penalties agreed by the parties can not be less than 3 times the legal interest rate (ie 11.97% minimum in 2009).
Otherwise, the interest rate penalty for delay will be "equal to the interest rate applied by the European Central Bank for refinancing its most recent plus 10 percentage points" that is to say: 10 +% refinancing rate of the ECB (currently 2% since January 15, 2009)
* The conditions of discount
If the company does not discount it must be included on the invoice.
Mention: x% discount for cash payment before .... (typically 8 to 15 d of the invoice date) or: No discount for early payment.
Note: the bill did not mention the discount rate when the customer paid cash, or if paid by bank transfer or direct debit.
All bills must be filed in duplicate. Seller and buyer should each retain a copy.
To form, the invoice is printed on letterhead of the company ...
You want to see the invoice templates?
Go to the download area of the site: http://www.hautlavoix.com/2008/11/telechargements-gratuits-utiles-aux.html