Is an invoice required for a sale between individuals?
Verified 23 March 2020 - Directorate for Legal and Administrative Information (Prime Minister)
No. Only written proof is required if the sale exceeds a certain amount.
an individual cannot make an invoice. The invoice is a detailed document of the services or goods sold, of a commercial and accounting nature, drawn up by a legal structure.
Sale below 1500 euros
Written proof of sale is not required. In the event of a dispute, the sale can be proved by any means (e.g.: testimony).
Sale of 1500 euros or more
The provision of written evidence is mandatory. This evidence may be:
- a certificate of sale given to the buyer by the seller (individual). This certificate must be made in 2 copies (1 for the buyer and 1 for the seller),
- or a sales contract under private signature..