Is an invoice required when selling between individuals? 

Verified 23 March 2020 - Directorate for Legal and Administrative Information (Prime Minister)

Strengthening the powers of the DGCCRF

Published on 12 August 2022

Parliament definitively adopted the bill on emergency measures for the protection of purchasing power August 3, 2022.

The law provides for increased penalties for unfair commercial practices and for strengthening the powers of the Directorate-General for Consumer Affairs, Competition and Fraud Prevention.

This page will be updated within days of the publication of the law in the Official Gazette.

No, no, no. Only written proof is required if the sale exceeds a certain amount.


an individual cannot invoice. The invoice is a detailed document of the services or goods sold, of a commercial and accounting nature drawn up by a legal body (for example, business, association).

Sale below 1500 euros

Written proof of sale is not required. In case of dispute, the sale can be proven by any means (e.g.: testimony).

Sale greater than or equal to 1500 euros

Written proof is required. 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 contract of sale under private signature.

L'sales certificate shall contain the following information:

  • Identity and contact information of seller and buyer
  • Date and place of sale and delivery of the property
  • Description of the property sold (nature, color, etc.)
  • Selling price and buyer's means of payment (cash, check, etc.)
  • List of documents submitted (certificate, invoice, notice, etc.)
  • Signature of the 2 parties