Conditions of service: what should you really expect?
CGV, CGU, liability, payment, data and execution of the service: how to structure clear and solid conditions of service.
Expert note: This article was written by our chartered accountancy firm. Information is current as of 2026. For a personalised review of your situation, contact us.
Conditions of service: what should you really expect?
Updated March 2026 - Drafting solid terms of service is a critical step for any business that sells services, whether online or directly. These documents govern the contractual relationship, set out the obligations of each party and protect your business in the event of a dispute.
The conditions of services define the purpose of the service, the payment terms, the limits of liability and the rules of execution. They must be specific to your business model and compliant with the Commercial Code and the Civil Code. A poorly adapted generic document creates more risks than it covers.
Why service conditions are essential in 2026
In 2026, the legal framework for service provision has become more complex. The generalization of electronic invoicing, the strengthening of pre-contractual information obligations and the increased vigilance of the DGCCRF make the drafting of service conditions more strategic than ever.
According to the provisions of the Commercial Code (articles L. 441-1 et seq.), any service provision must be subject to general conditions clearly communicated to the customer before the conclusion of the contract. Failure to comply with these obligations exposes a legal entity to administrative sanctions of up to 75,000 euros.
**Beyond the purely legal aspect, well-structured conditions of service fulfill three essential functions:
- Secure your cash flow by setting clear payment deadlines, late penalties and service suspension conditions
- Limit your liability by precisely defining the scope of your intervention and the client's obligations
- Fluidify the commercial relationship by anticipating problematic situations before they arise
What is the difference between CGV, CGU and conditions of service?
Confusion between these documents is common. However, each serves a distinct legal objective.
General Conditions of Sale (CGV)
The General Conditions of Sale govern the commercial aspects of the relationship: price, payment terms, delivery or execution conditions, right of withdrawal and management of complaints. They are mandatory when a company sells goods or services to professionals or consumers.
To learn more about this subject, consult our article on electronic invoice 2026: obligations and deadlines.
The General Conditions of Use (CGU)
The T&Cs apply to digital platforms, websites and applications. They govern access to the service, the rules of use, user accounts and any restrictions on use. If your activity includes an online customer area or a SaaS platform, the T&Cs are essential.
Privacy policy
This document is required by the GDPR and the Data Protection Act. It informs users about the collection, processing and storage of their personal data. It is complementary to the General Terms and Conditions but does not replace them in any way.
To find out more, we invite you to read our article on the privacy policy.
Hayot Expertise Advice: the best service conditions are those that really fit your billing model, your delivery process and your real risks. A poorly adapted generic model weakens more than it protects.
What clauses must absolutely appear in your conditions of service?
The object and scope of the service
This clause is the cornerstone of your conditions of service. It must precisely describe what you are committed to doing, but also what is excluded from your mission.
As part of accounting support, for example, it is appropriate to specify whether the tax return is included or billable additionally, what documents the client must provide and within what deadlines, and what the exclusions are (audit, specialized tax advice, representation before the administration).
Payment terms and late penalties
Payment conditions must be explicit:
- Payment deadline (e.g. 30 days net, cash payment upon order)
- Terms (transfer, direct debit, bank card)
- Late penalties: rate applied (BCE rate + 10 points minimum, in accordance with article L. 441-10 of the Commercial Code)
- Fixed compensation for recovery costs (40 euros minimum)
- Conditions of suspension or resolution in the event of payment default
Customer obligations
Your conditions of service must clearly list what the customer agrees to provide:
- Documents and information necessary for the execution of the service
- Respect of transmission deadlines
- Accuracy of the information communicated
- Cooperation during the duration of the contract
This clause is essential to protect you in the event of a delay or difficulty attributable to the customer.
Limitation of liability
No serious service condition can avoid a limitation of liability clause. This must be proportionate and cannot exclude liability in the event of gross or willful misconduct.
In practice, we often find a liability limit fixed at the amount of fees collected over the last twelve months, or an exclusion of indirect damage (operating loss, loss of profit, commercial loss).
Intellectual property and confidentiality
If your service generates deliverables (reports, analyses, models, software), it is crucial to specify who holds the rights and under what conditions the client can use them. Likewise, a confidentiality clause protects the information exchanged between parties.
Applicable law and dispute resolution
This clause determines the competent court in the event of a conflict. For B2B contracts between French professionals, it is common to assign jurisdiction to the court of the service provider's head office.
You can extend your reflection with our article on the role of a business consulting firm.
How to draft service conditions that comply with French law?
Drafting conditions of service cannot be improvised. Here are the key steps we recommend:
- Audit your sales process - Identify each step, from contact to delivery, to anticipate friction points
- List your specific legal obligations - Depending on your sector of activity, specific rules may apply (regulated professionals, construction, transport, etc.)
- Write in clear and accessible language - Unfair clauses are deemed unwritten, especially in B2C
- Have it validated by a legal professional - A lawyer or a specialized jurist can identify the flaws that you do not see
- Update regularly - Each legislative development or change in business model must be reflected in your conditions
For entrepreneurs who wish to structure their legal approach in a global manner, our article on the business consulting firm gives concrete ideas.
The most common errors in the conditions of service
By supporting dozens of companies, we see the same pitfalls recurring:
- Copy and paste from a template found online - The conditions of a law firm are not suitable for a web agency or a management consultant
- Forget pre-contractual information obligations - The customer must have access to the conditions before ordering, not after
- Neglect the price review clause - Without an indexation mechanism, your prices remain fixed even if your costs increase
- Absence of updated force majeure clause - The pandemic has shown the importance of this clause, which must cover contemporary situations
- Conditions not found on the site - The conditions must be accessible in one click, ideally from the footer
You will find official information on the legal obligations of the General Terms and Conditions on economie.gouv.fr and on Service-Public.fr.
Conditions of service and protection of personal data
Processing of customer data is inevitable in the execution of a service. Your terms of service must link to your privacy policy and specify:
- The purpose of processing the data collected
- Shelf life
- Individual rights (access, rectification, deletion, portability)
- Any subcontractors and their locations
- Security measures implemented
The CNIL points out that the GDPR applies to all processing of personal data, regardless of the medium. Consult the guidelines of the CNIL on the GDPR to comply with European requirements.
Do you want to reread your conditions of service from a business and legal angle?
We can help you adapt them to your business and your sales cycle.
Frequently asked questions
Are terms of service mandatory for all businesses?+
The general conditions of sale are mandatory for any company that sells goods or services to professionals (article L. 441-1 of the Commercial Code). For consumer sales, they are also required and must be communicated before the conclusion of the contract. The CGU are essential when a digital service is offered online.
Can we modify our conditions of service during the contract?+
The unilateral modification of the conditions of service during execution is governed by case law. In principle, it requires the customer's agreement or an express and fair modification clause in the initial contract. The customer must be informed in advance and generally has a right of termination if the new conditions do not suit him.
What is the difference between general conditions and specific conditions?+
The general conditions apply uniformly to all clients, while the particular (or special) conditions adapt the contract to a specific situation: negotiated price, specific execution time, tailor-made mission scope. In the event of a contradiction, the specific conditions generally take precedence over the general conditions.
Do the terms of service need to be signed by the customer?+
Signature is not a condition for the validity of the general conditions of sale. It is sufficient that the customer has been able to become aware of it before the conclusion of the contract and that he has accepted the conditions, even tacitly (by a purchase order, a payment or the use of the service). However, a signed purchase order or an accepted quote constitutes more robust proof in the event of a dispute.
What does a company risk without compliant service conditions?+
Penalties vary depending on the nature of the violation. Failure to communicate the General Terms and Conditions may result in an administrative fine of 15,000 euros for a natural person and 75,000 euros for a legal entity (article L. 470-1 of the Commercial Code). In the event of a dispute, the absence of protective clauses exposes you to unlimited liability and the application of potentially unfavorable legal provisions.
Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
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