facture

Facture is a French noun that has two principal senses. In business contexts, it denotes an invoice— a document issued by a seller requesting payment from a buyer for goods or services. In art and craftsmanship, facture refers to the manner in which something is made or finished, i.e., the technique, texture, or style evident in a work.

In commerce, a facture typically includes the date, a unique invoice number, the identities and addresses of seller and buyer, a description of goods or services, quantities and unit prices, any applicable VAT, the total amount due, payment terms, currency, and the due date. Pro forma invoices may be issued as estimates; final invoices are issued after delivery or service completion. Increasingly, invoices are issued electronically (facturation électronique) and may carry legal validity under national tax rules.

Tax and legal aspects: In many jurisdictions, invoices must comply with tax rules and be retained for a minimum period. For cross-border trade, the invoice may require data such as tax identification numbers and agreed trade terms. VAT treatment and mechanisms (for example, reverse charge) may be indicated on the facture where relevant.

Artistic usage: In art history and criticism, facture describes the execution or “hand” of a work—the handling of materials, brushwork, or construction—and how these aspects influence its perceived quality. In instrument making, facture denotes the craft of producing a musical instrument, including material choice and assembly.

Etymology: From Old French facture, from facere “to make.” The term survives in English primarily within specialized contexts to discuss making or execution.