Facture périodiqe/récapitulative. Payment terms, effect of the "Loi Hamon"
Thread poster: Nikki Scott-Despaigne

Nikki Scott-Despaigne  Identity Verified
Local time: 05:25
French to English
Jul 23, 2015

Last year, France revised some of the legal provisions regarding payment of invoices. Changes were made with regard to periodic invoices. Freelancers working with agencies would appear to be directly concerned. The rules apply also, no doubt, to any clients for whom we provide invoices at the end of the month covering a number of different translation jobs.

What is known as the "Loi Hamon" essentially brings France into line with European requirements and also harmonises the Code de Commerce with the Code général des impôts. I have posted what appears to be relevant below.

Reminder.
The basic rule is that unless there is an indication to the contrary, an invoice has to be paid within 30 days. If contractual conditions provide for a different period of time, then that has to be specified. It can be shorter of course. In the event of the "délai" being of more than 30 days, the new general rule, as I read it is :
45 jours fin de mois
60 jours date de facture.

Specifically with reagrd to "factures périodiques/récapitulatives" within th meaning of article 289 of the CGI, an invoice of this type, which covers a number of jobs done for a same client within a particular period of time, then the only "délai" which applies beyond the basic 30 day rule, and which must be provided for in the CGV, is "45 jours date de facture".
Example : translator T does 3 jobs for agency A. One job on 1st January, one on 15th January, one on 20th January. T sends the invoice to A on 31st January.
A must pay the invoice by 15th March.

In the case of periodic invoicing, common with agencies, it would no longer appear to be possible to provide for a "délai" of 60 days in any contract. Anything beyond wuld be considered abusive and expose the agency to a fine.

Let me know if you read this the same way.

Read the paragraph entitled "DELAIS CONVENUS" here to start with, then the letter of the law after.


http://vosdroits.service-public.fr/professionnels-entreprises/F23211.xhtml


1) http://www.legifrance.gouv.fr/affichCodeArticle.do?cidTexte=LEGITEXT000005634379&idArticle=LEGIARTI000019294314

Code de commerce
Partie législativeLIVRE IV : De la liberté des prix et de la concurrence.TITRE IV : De la transparence, des pratiques restrictives de concurrence et d'autres pratiques prohibées.Chapitre Ier : De la transparence.

Article L441-6
Modifié par LOI n°2014-626 du 18 juin 2014 - art. 68

En cas de facture périodique, au sens du 3 du I de l'article 289 du code général des impôts, ce délai ne peut dépasser quarante-cinq jours à compter de la date d'émission de la facture.


2) http://www.legifrance.gouv.fr/affichCodeArticle.do;jsessionid=8CEBD58BE9B64A613993E81DEEFDB9EC.tpdila14v_3?cidTexte=LEGITEXT000006069577&idArticle=LEGIARTI000006309544&dateTexte=&categorieLien=cid

Code général des impôts
Livre premier : Assiette et liquidation de l'impôtPremière Partie : Impôts d'ÉtatTitre II : Taxes sur le chiffre d'affaires et taxes assimiléesChapitre premier : Taxe sur la valeur ajoutéeSection VII : Obligations des redevablesI : Obligations généralesC : Factures

Article 289
Modifié par Décret n°2013-463 du 3 juin 2013 - art. 1

3. La facture est, en principe, émise dès la réalisation de la livraison ou de la prestation de services.
Pour les livraisons de biens exonérées en application du I de l'article 262 ter et du II de l'article 298 sexies et pour les prestations de services pour lesquelles la taxe est due par le preneur en application de l'article 196 de la directive 2006/112/ CE du Conseil du 28 novembre 2006 relative au système commun de taxe sur la valeur ajoutée, la facture est émise au plus tard le 15 du mois suivant celui au cours duquel s'est produit le fait générateur.
Elle peut être établie de manière périodique pour plusieurs livraisons de biens ou prestations de services distinctes réalisées au profit d'un même acquéreur ou preneur pour lesquelles la taxe devient exigible au cours d'un même mois civil. Cette facture est établie au plus tard à la fin de ce même mois.

[Edited at 2015-07-23 18:17 GMT]


 

Jean Lachaud  Identity Verified
United States
Local time: 23:25
English to French
+ ...
Thanks Jul 23, 2015

Thank you for taking the time to collect and present this data in a simple and clear form.

 


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