Factures

Factures, known in English as invoices, are formal billing documents issued by a seller to request payment from a buyer for goods delivered or services performed. They also function as accounting records and evidence of a transaction.

A typical facture includes: the date of issue, a unique invoice number, the seller’s and buyer’s names and addresses, a description of goods or services, quantities and unit prices, the net amount, any applicable taxes, the total amount due, and payment terms such as the due date and accepted payment methods. It may also reference a purchase order, show discounts, and include tax or registration numbers.

There are various types: standard invoices, pro forma invoices (preliminary estimates), debit notes (additional charges), credit notes (refunds or discounts), and receipts (proof of payment). Electronic invoicing (e-invoicing) is increasingly common, enabling digital transmission and automated processing. In many regions, standardized formats and channels (for example, European PEPPOL) facilitate cross-border invoicing.

Factures play a central role in accounting, enabling accounts payable and receivable management, VAT or sales tax reporting, and financial audits. They must be kept for audit trails and compliance with local tax and business regulations.

While the core concept is universal, the required content, formats, and retention periods vary by jurisdiction and industry.