Proposition 5
Tag 064B, permanent. Cite it as [Bourbaki, Tag 064B].
Algebra, chapter III, § 8. Determinants
If and are two square matrices over a commutative ring with the same finite indexing set, then
For X to be invertible, it is necessary and sufficient that det X be an invertible element of A, and then
(9)
This follows immediately from no. 1, Proposition 1 and no. 2, Theorem 1.
Bourbaki puts the proof directly after the statement, so what is above is the statement and its proof together.