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French Invoice Requirements

Last updated: 2026-02-26

Sources:entreprendre.service-public.gouv.fr entreprendre.service-public.gouv.fr

French Invoice Requirements

Last updated: 2026-02-26 | Sources: Service-Public.fr — Mentions obligatoires sur une facture, Service-Public.fr — Facturation

Mandatory Fields

Under the Code de commerce (Article L441-9) and Code général des impôts (CGI, Article 289), every facture (invoice) must include:

  • Numéro de facture (invoice number) — unique, sequential, based on a continuous numbering system
  • Date d'émission (issue date) of the invoice
  • Date de livraison (delivery/supply date) or date of service completion, if different from the invoice date
  • Full identity of the seller: name (or dénomination sociale), SIREN or SIRET number, legal form, address of registered office, numéro de TVA intracommunautaire (intra-community VAT number)
  • Full identity of the buyer: name, address, and delivery address if different from billing address
  • Numéro de bon de commande (purchase order number) if applicable
  • Description of each product or service: nature, brand, reference
  • Quantité (quantity) and prix unitaire hors taxes (unit price excluding VAT)
  • Any réductions de prix (discounts) agreed at the time of sale
  • Taux de TVA (VAT rate) applicable to each item
  • Montant de la TVA (VAT amount) per rate
  • Montant total HT (total amount excluding VAT) and montant total TTC (total amount including VAT)
  • Date de règlement (payment due date) and conditions d'escompte (early payment discount terms), or a statement that no discount is offered
  • Pénalités de retard (late payment penalties) — the rate of interest for late payment
  • Indemnité forfaitaire de recouvrement (fixed recovery fee) of €40 for late payment (mandatory mention for B2B invoices)

Registration Numbers

SIREN (Système d'Identification du Répertoire des Entreprises): 9-digit unique business identification number. Example: 123456789.

SIRET (Système d'Identification du Répertoire des Établissements): 14-digit number (SIREN + 5-digit NIC code). Identifies a specific establishment. Example: 12345678900010.

Numéro de TVA intracommunautaire (intra-community VAT number): Format FR + 2 check digits + 9-digit SIREN. Example: FR12345678901. Required on all invoices from VAT-registered businesses.

Code APE/NAF: Activity classification code issued by INSEE. Recommended but not strictly mandatory on invoices.

VAT Rates

Rate Percentage Applies to
Taux normal (standard rate) 20% Most goods and services
Taux intermédiaire (intermediate rate) 10% Restaurants, prepared food, transport, renovation of housing, accommodation
Taux réduit (reduced rate) 5.5% Essential food products, books, energy supply, cultural events, home energy renovation
Taux particulier (super-reduced rate) 2.1% Medicines reimbursable by social security, press publications, live performances (first 140 shows)
Exonération (exempt) 0% Exports, intra-EU supplies, certain financial and medical services

Micro-Entrepreneur Exemption

Micro-entrepreneurs (formerly auto-entrepreneurs) who benefit from the franchise en base de TVA (basic VAT exemption) under Article 293 B of the CGI:

  • Must not charge VAT on their invoices
  • Must include the mandatory mention: "TVA non applicable, article 293 B du Code général des impôts"
  • Cannot deduct input VAT
  • Applicable when turnover is below: €91,900 for sales of goods, €36,800 for services (2025 thresholds)

Late Payment Terms (Mandatory B2B)

All B2B invoices must mention:

  • Délai de paiement (payment term): default is 30 days from receipt of goods/services; maximum 60 days from invoice date (or 45 days end-of-month)
  • Taux de pénalités de retard (late payment interest rate): at minimum the ECB refinancing rate + 10 percentage points
  • Indemnité forfaitaire pour frais de recouvrement: fixed €40 compensation for recovery costs

Retention Period

Invoices must be retained for 10 years (Article L123-22 of the Code de commerce). For VAT purposes, the retention period is 6 years (Article L102 B of the Livre des procédures fiscales).

Recent Updates

  • 2026-09-01: Upcoming deadline for large and mid-sized companies to send structured e-invoices. See the separate E-Invoicing document.
  • 2025-01-01: Micro-entrepreneur VAT exemption thresholds adjusted for 2025.
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