How to issue a management invo...

How to issue a management invoice?

What is an invoice?

An invoice is a commercial, accounting, and legal document that details the nature, quantity, and terms of purchases and sales of goods or services. It is issued by any legal entity (company, association, micro-enterprise, etc.).

Invoicing is mandatory for any sale of goods or provision of services carried out as part of a professional activity. The buyer has the right to request an invoice if the seller does not provide one at the time of the sale.

What are the different types of invoices?

There are several types of invoices, each used in specific situations.

Pro forma invoice

A pro forma invoice is a preliminary invoice issued at the client’s request to give an estimate of the total cost of a future purchase.

It has no legal or accounting value, but it may be required if the client needs to obtain financing.
It is also commonly included with shipments to declare the value of goods for customs purposes in import/export and non-commercial shipments.

Deposit invoice

A deposit invoice must be issued when part of the final amount is paid before the contract or service begins.

Progress invoice

A progress invoice (or interim invoice) is issued as the service or work progresses. It reflects the percentage or stage of completion.

Final invoice

The final invoice (or closing invoice) is issued upon delivery of goods or completion of services. It is a legal, commercial, accounting, and tax document that proves the sale of goods or services rendered.

Credit note (credit invoice)

A credit note is issued to correct or cancel an invoice following an error, a refund, or the cancellation of a sale.

How to prepare an invoice?

Invoices must be issued in French and in euros (Article L123-22 of the French Commercial Code).

If the client is located in a non-French-speaking country and uses another currency, you may provide—at the client’s request—a translated version in the client’s language and currency, provided that:

• the currency is convertible, and

• taxes are still shown in euros.

You may issue only the translated invoice; however, in the event of an administrative audit, it must be translated into French by a certified translator, which can result in additional time and cost.

Invoices may be issued:

• on paper,

• as a PDF with an electronic signature, or

• in any electronic format that complies with French regulations (e.g., compliant invoicing software solutions).