Lexicon > General terms and conditions of sale (GTC)

IP Lexicon

General Terms and Conditions of Sale (GTCS)

The general terms and conditions of sale (GTC) are the means by which a seller informs its customers of the conditions it proposes for the sale of its products.

It is necessary to distinguish between “B to B” or “Business to Business” relationships, which are contractual relationships between professionals, and “B to C” or “Business to Consumer” relationships, which are contractual relationships between a professional and an individual.

Within the framework of the “B to C” relations, the professional must obligatorily provide to the consumer, in a legible, comprehensible way and on a durable support, in particular the following information:

  • The essential characteristics of the good or service, as well as those of the digital service or digital content;
  • The prize or any other benefit provided in lieu of or in addition to the payment of a prize;
  • In the absence of immediate performance of the contract, the date or period within which the trader undertakes to deliver the goods or perform the service;
  • Information relating to the identity of the professional, his postal, telephone and electronic contact details and his activities, insofar as they are not apparent from the context;
  • The existence and implementation of legal guarantees;
  • The possibility of having recourse to a consumer mediator.

In the context of “B to B” relations, the use of General Terms and Conditions is not mandatory. However, any person who carries out production, distribution or service activities is obliged to provide them to any buyer who requests them for a professional activity. These general terms and conditions of sale may be differentiated according to the categories of buyers of products or services.

They include in particular the terms of payment and the elements of price determination such as, for example, the scale of unit prices or possible price reductions.

The terms of payment must specify the conditions for the application and the interest rate of the late payment penalties payable on the day following the date of payment shown on the invoice.

They must also specify the amount of the fixed compensation for collection costs due to the creditor in the event that the sums due are paid after this date.

As a matter of principle, the GTC are the sole basis for commercial negotiation between the seller and the buyer. Thereafter, the parties are free to agree on specific terms of sale.

Legislative Update


Prior to the conclusion of a contract of sale or supply of services, the trader shall communicate to the consumer, in a legible and comprehensible manner, the following information:

1° The information provided for in Articles L. 111-1 and L. 111-2 ;

2° When the right of withdrawal exists, the conditions, the deadline and the modalities of exercising this right as well as the standard withdrawal form, (…) ;

3° Where applicable, the fact that the consumer bears the cost of returning the goods in the event of withdrawal and, for distance contracts, the cost of returning the goods when, because of their nature, they cannot normally be returned by post;

4° Information on the consumer’s obligation to pay costs when exercising his right of withdrawal (…) ;

5° When the right of withdrawal cannot be exercised pursuant to Article L. 221-28, the information that the consumer does not benefit from this right (…) ;


6° The contact information of the professional (…) ;

Article L221-5 of the Consumer Code

Point of jurisprudence

The Court of Justice of the European Union (CJEU) recalled that the B-to-C GTCs must be provided by the seller to the consumer, and not simply made available to him:

In the event that the Payment Service User is required to visit such a site in order to view the information (i.e. the GTC)These are simply made available to the user, […]The payment service provider is responsible for the transmission of the information, if the transmission of the information is not accompanied by such active behaviour on the part of the payment service provider.

Court of Justice of the European Union, January 25, 2017, N°C 375/15

The Bouchara firm assists you in particular in :

  • The drafting of your B to C and B to C terms and conditions;
  • The drafting and negotiation of your special conditions of sale;
  • The compliance of your organization with the GDPR, and in particular of your e-commerce platforms;
  • The drafting of data protection policies (privacy policy, computer charter…).