A decree published this month enforces by law the regulation of the 26th of june 2014 (1) mandating eInvoicing to the French public sector. This decree confirms what mandatory fields or specific informations like legal commitment, have to be mesntionned on the invoice.

Having reminded in preamble the roadmap for deployment starting January 1st 2017, the decree 2016-1478 , November 2nd 2016 states in article 1 the list of mandatory information:

  1. Issuance date
  2. Identification of the sender and the recipient
  3. Invoice number based upon a continuous chronologic sequence or a serial numbering
  4. The purchase order or the legal commitment number issued by the purchasing system of the public entity
  5. The identifier code of the service in charge of the payment
  6. The delivery date of the good or service
  7. The designation and the quantity delivered
  8. The unit price
  9. The total amount net to pay, the total tax amount, the breakdown in tax amount by rate of tax
  10. Eventually, payment terms or specific charge & allowance

Article 3 states that every invoice has to be transmitted or uploaded to the centrally managed gateway (CHORUS PORTAL PRO) and article 4 says that this obligation do no suffer any exception.

Article 5 amends the decree of march 29, 2013 (2) concerning term and conditions of payment by adding that the valid date considered in the payment is not the date of the invoice but the date of acceptance as time stamped by the system (in EDI mode) or the notification date by CPP to the buyer (in case of PORTAL upload).

  • (1) Décret no 2016-1478 du 2 novembre 2016 relatif au développement de la facturation électronique
  • (2) Décret n° 2013-269 du 29 mars 2013 relatif à la lutte contre les retards de paiement dans les contrats de la commande publique