Article 20
Article 20.06.18 du code gnral des Impts
Seules sont reconnues comme rgulires les factures: rdiges en
double exemplaire,
dates et signes par le vendeur ou le prestataire de service,
numrotes chronologiquement au fur et mesure de lmission des
factures et de faon continue par anne, comportant obligatoirement
et lisiblement: le nom ou la raison sociale, le numro
didentification statistique, le numro du certificat de la taxe
professionnelle et le numro didentification fiscale du vendeur ou
du prestataire de service, ainsi que les mmes lments pour le
client,
la quantit, les prix unitaires et le prix total des marchandises
vendues et des prestations effectues,
la date laquelle le rglement doit intervenir,
le mode de paiement
Article 20.06.18 of the general code of the Taxes
Only are recognized like regulars the invoices:
- written in double copy,
- dated and signed by the seller or the beneficiary of
service,
- numbered chronologically with the progression of the broadcast
of the invoices and in a continuous way per year, including
inevitably and legibly:
- the name or the company name,
- the statistical identification number,
- the number of the certificate of the professional tax
- and the number of fiscal identification of the seller or the
beneficiary of service, as well as the same elements for the
customer,
- the quantity, the unit prices and the total price of the sold
goods and benefits done,
- the date to which the regulation must intervene,
- the method of payment
