Invoice requirements in France (2026): mandatory mentions and e-invoicing
Every mandatory mention on a French invoice, the 4 new mentions linked to e-invoicing, the 1 September 2026 and 2027 deadlines, VAT exemption wording and penalties.
On this page
Short answer: a French invoice must show a unique, continuous invoice number, the issue date and the date of sale or service, the seller's identity with its SIREN number and intra-EU VAT number, the buyer's name and address, a detailed description with quantities, unit prices before tax and VAT rates, the totals before tax and including tax, the payment date, the late-payment penalty rate and, between businesses, the €40 fixed recovery fee. Since 1 September 2026 every business must be able to receive electronic invoices; large and mid-sized companies must also issue them, and small businesses follow on 1 September 2027.
Mandatory mentions
| Mention | Notes |
|---|---|
| Invoice number | Unique, in a continuous chronological sequence |
| Issue date and date of sale or service | The second only if it differs |
| Seller identity and SIREN | Companies also show legal form, share capital and RCS city |
| "Entrepreneur individuel" or "EI" | Next to the name, for sole traders |
| Seller's intra-EU VAT number | Not required for invoices of €150 or less before tax |
| Buyer name and billing address | Plus the buyer's VAT number for intra-EU B2B sales |
| Purchase order number | When the buyer issued one |
| Description, quantity, unit price before tax, VAT rate | Plus any discount granted |
| Totals before tax, VAT per rate, total including tax | |
| Payment date, early-payment discount terms, late-payment penalty rate | |
| €40 fixed recovery fee | Mandatory on B2B invoices only |
The 4 new mentions linked to e-invoicing
They apply from 1 September 2026 for large and mid-sized companies, and from 1 September 2027 for SMEs and micro-businesses:
- The client's SIREN number, when the client is a business.
- The delivery address, when it differs from the billing address.
- The nature of the operation: delivery of goods, services, or both.
- The wording "Option pour le paiement de la taxe d'après les débits", if you opted to pay VAT on invoicing.
VAT exemption and special cases
- Micro-entrepreneurs under the VAT franchise write: "TVA non applicable, art. 293 B du CGI".
- Reverse charge: write "Autoliquidation".
- Standard VAT rate 20%; reduced rates 10%, 5.5% and 2.1%.
Electronic invoicing calendar
| Date | Receive e-invoices | Issue e-invoices |
|---|---|---|
| 1 September 2026 | All businesses | Large and mid-sized companies |
| 1 September 2027 | All businesses | SMEs and micro-businesses too |
An invoice sent as a PDF by email is not an electronic invoice under the reform: B2B e-invoices go through an approved platform (plateforme agréée). Sales to consumers are not e-invoiced, but their data must be reported to the tax administration on the same calendar (e-reporting).
Penalties
- Tax fine of €15 per missing or incorrect mention, capped at a quarter of the invoice amount.
- Under commercial law, missing mentions can lead to an administrative fine of up to €75,000 for an individual and €375,000 for a company.
How to create a compliant invoice
Our invoice generator produces clean PDF invoices with every mention above: add your SIREN, legal form and VAT number in Other details, the client's SIREN in the client's Other details, and your payment terms and penalties in the terms field.
Bill a client for goods or services, with taxes, discounts and a due date.