How to make an online invoice?

Any sale of goods or provision of services between economic actors must be accompanied by an invoice.

The invoice thus constitutes accounting proof of the purchase or sale of products or services. The seller has the obligation to provide the invoice, while the buyer must request it. This must be issued as soon as the sale or provision of services is made. In the event of a relationship with a consumer, the seller is obliged to provide the invoice if the consumer requests it.

Why issue invoices?

Any commercial transaction involves the exchange of documents between commercial partners such as the order, the delivery note, the invoice, etc.

Among these documents, the invoice plays a crucial role for the company, as it fulfills several functions:

• Commercial: it summarizes the terms agreed in the agreement between the parties (quantity, negotiated price).
• Accountant: it indicates the amounts due and the nature of the goods sold or services rendered.
• Tax: it details the rates and amounts of VAT related to the nature of the goods or services.
• Legal: in the event of a dispute, it can be used as evidence to support one or other of the parties. It must include all the information required by the regulations in force, whatever its form (paper or electronic).

Content of an invoice:

1.Seller Information:

The invoice must contain the following elements:

• Surname and first name(s) of the natural person;
• Name or company name of the legal entity;
• Address, telephone and fax numbers, and if available, e-mail address;
• Legal form of the economic actor and nature of its activity;
• Share capital, if any;
• Commercial register number
• Statistical identification number
• Method of payment and date of payment of the invoice
• Date of issue and order number of the invoice
• Description and quantity of goods sold and/or services rendered
• Unit price excluding taxes of goods or services
• Total price excluding taxes of the goods or services
• Nature and rate of applicable taxes and/or duties and/or contributions, depending on the nature of the goods or services. VAT is not mentioned if the buyer is exempt from it
• Total price, all taxes included, in figures and in words

2. Buyer Information

The invoice must also contain the following information:

• Surname and first name(s) of the natural person
• Name or business name of the legal person
• Legal form and nature of the activity
• Address, telephone and fax numbers, and if available, e-mail address
• Commercial register number
• Statistical identification number

What is a false invoice?

A false invoice is an invoice issued without any delivery or service having been carried out, with the aim of:

• Reduce the tax base for various taxes and duties
• Conceal transactions
• Make fake money
• Use funds illegally or legally
• Financing illegal or legal operations
• Obtain benefits such as VAT deduction or loans from banking institutions for investment projects