Quick answer
A French invoice must carry a set of mandatory mentions: a unique sequential number, issue and sale dates, both parties and their SIREN, VAT numbers, a detailed list with unit prices excluding VAT, VAT rates and amounts, the payment due date, the late-payment penalty rate, and the 40 euro recovery fee for business clients.
Required details
Include each of these on the invoice. Some apply only above a value or for certain customers.
| Detail | What to show |
|---|---|
| Invoice number | Unique, based on a chronological and continuous sequence with no gaps. |
| Issue date and date of sale or service | The date of the invoice and the date the goods were delivered or the service finished. |
| Seller identity | Name or company name, address, SIREN or SIRET, legal form and share capital for companies, and "EI" for sole traders. |
| Client identity | Name and address of the client, plus billing address if different. |
| VAT identification numbers | The seller number, and the business client number, unless the invoice is 150 euros or less excluding VAT. |
| Purchase order number | When the client issued one. |
| Detailed list of items | Quantity, precise description, and unit price excluding VAT for each item. |
| VAT rate and amount | For each rate, or the exemption wording, such as "TVA non applicable, art. 293 B du CGI" for businesses under the franchise threshold. |
| Totals excluding and including VAT | Plus any discounts granted at the time of sale. |
| Payment due date and early-payment discount | If there is no discount, write "Escompte pour paiement anticipé : néant". |
| Late-payment penalty rate and 40 euro recovery fee | The penalty rate applies automatically. The fixed 40 euro fee applies to business clients only. |
Good to know
The e-invoicing reform adds four mentions: the client SIREN, the delivery address if different, whether the invoice covers goods, services, or both, and the "option pour le paiement de la taxe d'après les débits" when chosen. They apply as each business enters the reform.
Tax rules
VAT (TVA) rates and the franchise
The standard VAT rate is 20 percent, with reduced rates of 10, 5.5, and 2.1 percent for specific goods and services.
Small businesses under the franchise en base de TVA do not charge VAT and must print the exemption wording on every invoice.
Fines for missing mentions
Missing commercial mentions can lead to administrative fines of up to 75,000 euros for an individual and 375,000 euros for a company. The tax code adds a 15 euro fine per missing or wrong mention, capped at a quarter of the invoice amount.
Electronic invoicing
Since September 1, 2026, every VAT-registered business established in France must be able to receive electronic invoices from other businesses through an approved platform (plateforme agréée).
Large and mid-sized companies have had to issue e-invoices since the same date. Small businesses and micro-entrepreneurs must issue them from September 1, 2027. A plain PDF no longer counts once the obligation applies to you.
Record keeping
Keep invoices for 10 years under commercial law, and at least 6 years for tax purposes. Electronic invoices must stay in their original electronic form.
Frequently asked questions
Do micro-entrepreneurs need all the mandatory mentions?
Yes. A micro-entrepreneur invoice needs the same mentions, plus "EI" next to the name and, when VAT is not charged, "TVA non applicable, art. 293 B du CGI".
Do I have to add the 40 euro recovery fee on invoices to individuals?
No. The fixed 40 euro recovery fee applies only between businesses. Invoices to consumers still need the payment terms.
Can I still send PDF invoices in France?
To consumers and foreign clients, yes. Between French VAT-registered businesses, a PDF stops being valid once your company must issue e-invoices, from September 2026 for large and mid-sized companies and September 2027 for others.
Related terms
- VAT VAT (value added tax) is a consumption tax charged at each stage of the supply chain on the value added, used in the EU, UK, and more than 160 other countries.
- VAT registration number A VAT registration number is the unique number HMRC gives a business when it registers for VAT in the UK, made up of nine digits with a GB prefix.
- E-invoicing E-invoicing is the exchange of invoices in a structured electronic format that the recipient's system can process automatically, as opposed to a PDF or paper invoice that must be read and keyed in.
- Invoice number An invoice number is a unique identifier assigned to each invoice so it can be tracked, referenced in payments, and audited.
- Late fee A late fee is a charge added to an invoice when the client pays after the due date.
Sources
- Service Public Entreprendre: Mentions obligatoires sur une facture
- Ministère de l'Économie: La facturation électronique entre entreprises
- Service Public Entreprendre: La facturation électronique est effective depuis le 1er septembre 2026
Last reviewed October 22, 2026. Spot something out of date? Let us know.
This page is general information, not legal or tax advice. Rules change and depend on your situation, so check the official sources or ask an accountant before relying on it.