Billing legislation
Article L441-3 | |||
(Law n ° 2001-420 of May 15, 2001 art. 53 I Official Journal of May 16, 2001) Any purchase of products or any service for a professional activity must be invoiced. The seller is required to issue the invoice upon completion of the sale or provision of the service. The buyer must claim it. The invoice must be drawn up in duplicate. The seller and the buyer must each keep a copy. The invoice must mention the name of the parties as well as their address, the date of the sale or service, the quantity, the precise name, and the unit price excluding VAT of the products sold and services rendered as well as any reduction in price acquired on the date of sale or provision of services and directly linked to this sale or provision of services, excluding discounts not provided for on the invoice. The invoice also mentions the date on which payment is due. It specifies the discount conditions applicable in the event of payment on a date prior to that resulting from the application of the general conditions of sale as well as the rate of penalties payable on the day following the date of payment entered on the invoice. Payment is deemed to have been made on the date on which the funds are made available by the client to the beneficiary or his surrogate.Decree of April 30, 2002 CIRCULAR RELATING TO TRADE NEGOTIATIONS BETWEEN SUPPLIERS AND DISTRIBUTORS |
“FACTUROLOGY”
price reduction “acquired” link between operation and reduction v. case law: UNIT PRICE DISCOUNTS
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Article L441-4 | |||
(Ordinance n ° 2000-916 of September 19, 2000 art. 3 Official Journal of September 22, 2000 in force on January 1, 2002) Any violation of the provisions of Article L. 441-3 is punishable by a fine of 75,000 euros. The fine can be increased to 50% of the amount invoiced or that which should have been invoiced. |
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Article L441-5 | |||
Legal persons declared criminally responsible for the offense provided for in article L. 441-4 incur a penalty of exclusion from public contracts for a period of five years at most, in application of 5 ° of article 131-39. of the penal code. | |||
Article L441-6 | |||
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