Conditions of sale: the legal basis to be secured
General terms and conditions, essential clauses, B2B communication and coordination with the contract: the points to be secured in 2026.
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 sale: the legal basis to be secured
Updated March 2026 - Behind the English expression standard terms and conditions of sale, we find a very concrete subject for French companies: the general conditions of sale, or CGV. Too often, they are written late, copied from an approximate model or confused with a quote, a framework contract or website mentions. In reality, the General Terms and Conditions structure the commercial relationship, reduce unclear areas and limit disputes over price, deadlines, penalties or liability.
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Why the General Terms and Conditions remain a central document
The General Terms and Conditions have several functions:
- ▸establish the framework for the sale or service;
- ▸remind you of the payment conditions;
- ▸set possible price reductions;
- ▸supervise execution incidents;
- ▸serve as a basis for negotiation or contractual reference.
In B2B, the Commercial Code imposes particular vigilance on their content and communication.
What the T&Cs must cover as a priority
The General Terms and Conditions are not a simple formal document. They must be consistent with your activity and cover sensitive points:
- ▸identification of the company;
- ▸products or services offered;
- ▸price and terms of revision;
- ▸payment conditions;
- ▸late penalties;
- ▸possible fixed compensation;
- ▸delivery or execution rules;
- ▸liability and contractual limits;
- ▸settlement of disputes.
CGV, contract and quote: do not mix everything
Many companies use generic T&Cs to compensate for the absence of contractual documentation. This is a classic error. The General Terms and Conditions:
- ▸do not always replace a complex contract;
- ▸do not provide a precise estimate;
- ▸must remain aligned with actual business practices.
Hayot Expertise advice: a good T&C is not the longest. It is the one that fits your sales cycle, your risks and your effective billing.
The errors that most expose
- ▸copy document without sectoral adaptation;
- ▸inconsistency between T&Cs, quote and invoice;
- ▸absence of robust payment clauses;
- ▸undated or untraced version;
- ▸forgetting B2B or B2C specificities.
How to secure your T&Cs in 2026
Start by mapping:
- ▸your type of customer;
- ▸your sales method;
- ▸your risk of non-payment;
- ▸the usual points of friction;
- ▸the place of digital in customer relations.
This approach allows you to write truly useful T&Cs, and not a decorative document.
CTA: Have your T&Cs and contractual documents audited
CGV and business management
Well-written T&Cs also have a management utility:
- ▸they streamline invoicing;
- ▸they clarify the recovery conditions;
- ▸they limit certain commercial disputes;
- ▸they strengthen the quality of the file in the event of an audit or litigation.
In a 2026 environment marked by electronic invoicing, digitalization and documentary traceability, this issue becomes even more strategic.
Conclusion
The General Conditions of Sale are a primary legal document. They affect sales, recovery, customer risk and profitability. Companies that treat them as simple copy and paste expose themselves to areas of avoidable uncertainty.
Do you want to overhaul your T&Cs, your payment clauses and your commercial documents? Our firm helps you secure the legal basis and practical coherence of your sales cycle. Make an appointment with an expert
(Official sources: Commercial Code, Legifrance, Entreprendre.Service-Public.fr)
Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
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