This article reflects French invoicing rules and the e-invoicing reform timeline as understood at the time of writing. Rules can change. If you are unsure how these requirements apply to your specific situation, consult a qualified accountant or tax advisor.
Every invoice you issue in France must meet two sets of requirements: the longstanding mandatory fields under the French Commercial Code, and — from 2026 — a new layer of structured data fields introduced by the e-invoicing reform. These two sets overlap but are not identical. This article covers both, explains which fields apply to which situations, and flags the most common gaps businesses overlook.
Why French Invoice Field Rules Matter More Than Ever
France's e-invoicing reform does not just change how invoices travel. It also changes what information must be in them. Electronic invoices in structured formats (Factur-X, UBL, CII) are machine-read by certified platforms before they reach your client. If a mandatory field is missing or malformed, the platform can reject the invoice outright. An invoice that is never delivered is an invoice that may not get paid, and depending on timing, could carry a non-compliance penalty of €15 per invoice.
Even before the 2026 mandate kicks in, issuing an invoice that is missing legally required fields already exposes you to risk. The French tax authority (DGFiP) can use field-by-field invoice analysis to challenge input VAT deductions, question revenue figures, and trigger audits. Getting this right is not optional.
The Standard Mandatory Fields for All French B2B Invoices
The following fields are required on all B2B invoices issued by businesses established in France. The legal basis is primarily Article L441-9 of the French Commercial Code (Code de commerce), together with Articles 289 and 242 nonies A of the General Tax Code (Code général des impôts).
Invoice date. The date the invoice is issued. This determines the tax point for VAT purposes.
Invoice number. A unique sequential number. French law requires that invoice numbers follow a single chronological series without gaps. You cannot restart the sequence mid-year or use non-sequential numbering. The series can include alphanumeric prefixes (e.g., 2026-001) but must remain unbroken.
Seller identity. Your legal name or company name, registered address, legal form (SARL, SAS, EI, etc.), SIREN or SIRET number, and RCS registration number if applicable (e.g., "RCS Paris 123 456 789"). If you are VAT-registered, your French VAT number (numéro de TVA intracommunautaire) must also appear.
Buyer identity. The client's legal name or company name and their billing address. For B2B invoices, this must be a business entity. For cross-border B2B invoices, the buyer's VAT number is required.
Date of supply. The date the goods were delivered or the services were completed. This must appear separately if it differs from the invoice date. For services delivered over a period, the start and end dates of the service period are sufficient.
Description of goods or services. A clear description of what was delivered: the nature, quantity (or volume), and unit of measure. Vague descriptions like "consulting services" are acceptable if the context is unambiguous, but the more specific the better for audit purposes.
Unit price excluding VAT (prix unitaire HT). The per-unit price before VAT. If you apply multiple prices to the same invoice (e.g., tiered rates), each line needs its own unit price.
Any discounts or rebates. Percentage or absolute discounts applied before VAT calculation must be shown explicitly. A line-level discount reduces the taxable base for that line. A global discount applied to the total must be itemised separately.
Total amount excluding VAT (total HT). The sum of all line totals before VAT.
VAT rate(s) applied and VAT amount per rate. French invoices frequently carry multiple VAT rates (20%, 10%, 5.5%, 2.1%). Each rate must be listed separately with the taxable amount and the VAT amount for that rate. You cannot lump different rates together.
Total amount including VAT (total TTC). The final amount the client owes, including all VAT.
Payment due date (délai de paiement). French law sets a maximum payment term of 30 days from receipt of goods or completion of services for standard business transactions, or 60 days from the invoice date (45 days end of month). Your invoice must state the specific due date or the payment term, not a vague phrase like "payment on receipt."
Late payment penalty rate (taux de pénalités de retard). Mandatory for B2B commercial invoices under Article L441-9. The rate cannot be lower than three times the legal interest rate (taux d'intérêt légal), which changes annually. Many businesses use a standard clause stating the rate explicitly.
Flat-rate debt recovery fee (indemnité forfaitaire de recouvrement). A fixed €40 compensation for recovery costs, mandatory on B2B commercial invoices since 2013. It does not need to be invoiced separately — a mention in the payment terms section is sufficient.
Additional Fields for Specific Situations
Franchise en Base de TVA (VAT Exemption)
If your business is below the franchise en base de TVA threshold and therefore does not charge VAT, your invoices must include the phrase:
TVA non applicable — article 293 B du CGI
Do not show a VAT rate, a VAT amount, or a TTC total. The HT total is your invoice total. Everything else from the standard list above still applies.
The current thresholds (2024 figures, updated periodically) are €85,000 for goods sales and accommodation services, and €37,500 for other service provision. Auto-entrepreneurs below these limits are automatically under this regime.
Reverse Charge (Autoliquidation de la TVA)
For invoices where the buyer is responsible for accounting for VAT — typically cross-border B2B services or certain domestic construction subcontracting — the invoice must:
- Show the mention: "Autoliquidation" or reference Article 283-1 du CGI
- Include the buyer's VAT number
- Show the net amount (HT) only — no VAT charged by you
- Omit TTC (since no VAT is added)
Intra-EU Supplies and Exports
For goods dispatched to VAT-registered businesses in other EU member states (intra-EU supply):
- The mention "Exonération de TVA — Article 262 ter I du CGI" (or the equivalent EU directive reference) must appear
- The buyer's EU VAT number is mandatory
- No French VAT is charged
For exports outside the EU:
- The mention "Exportation — Article 262 I du CGI" must appear
- Zero-rated, no VAT applied
New Fields Required from 2026 (E-Invoicing Reform)
When your invoice is transmitted as a structured electronic file through a certified platform (Plateforme Agréée), the following additional data elements are mandatory. These are embedded in the structured data (Factur-X XML, UBL, or CII) even if not always visible on the human-readable version of the invoice.
Buyer's SIREN number. The nine-digit SIREN of your French client, separate from their full SIRET. Required so the platform and the DGFiP can unambiguously identify the recipient entity.
Buyer's routing identifier (identifiant de routage). The address used to direct the invoice to the correct inbox on the platform network. In most cases this is the buyer's SIRET (14 digits). Some large buyers use a GLN (Global Location Number) instead. Ask your client which identifier they use — most certified platforms will prompt you to enter this when creating a client profile.
Invoice type code. A numeric code identifying the nature of the document. The main codes are:
- 380 — standard commercial invoice (facture)
- 381 — credit note (avoir / facture d'avoir)
- 389 — self-billing invoice (autofacturation)
These codes follow the UN/EDIFACT document type standard used across European e-invoicing.
Delivery address. If the goods are delivered to an address different from the buyer's billing address, that delivery address must be included in the structured data.
Structured payment terms. Payment conditions must appear not just as free text but as machine-readable structured fields in the invoice data: due date, payment method code (bank transfer, direct debit, etc.), and bank account details (IBAN/BIC) where applicable.
Currency. Explicit currency code (ISO 4217, e.g., EUR). Required in the structured data even when it seems obvious.
Note that for Factur-X invoices at EN 16931 compliance level (the minimum required), these fields map to specific XML elements in the CrossIndustrInvoice or UBL schema. Your certified invoicing platform or software should handle this mapping automatically — you should not need to write XML by hand.
Practical Checklist
Before issuing any French B2B invoice, verify:
- Invoice number is sequential and follows your existing series
- Your SIREN/SIRET and legal form are present
- Client's legal name and billing address are correct
- Date of supply is included if different from invoice date
- VAT rate(s) and VAT amount per rate are broken down separately
- Payment due date is explicit (not "payment on receipt")
- Late payment penalty rate and €40 recovery fee mention are present
- Correct exemption phrase if franchise en base or reverse charge applies
For electronic B2B invoices from September 2026 (large enterprises and ETI) or September 2027 (PME and micro-enterprises), also verify:
- Buyer's SIREN number is captured
- Buyer's routing identifier (SIRET or GLN) is captured
- Invoice type code is set correctly
- Delivery address is included if different from billing address
- Payment terms are structured, not just free text
How This Differs From Germany
If you also invoice German clients, it is worth noting that the French and German field requirements are broadly similar at the standard level but diverge on some details. Germany requires the seller's tax number (Steuernummer) or VAT identification number, and has different rules around reverse charge mentions and Kleinunternehmer exemption phrasing. See our guide to mandatory invoice fields in Germany for a side-by-side comparison.
Frequently Asked Questions
Is the SIREN number mandatory on French invoices?
Yes. The seller's SIREN or SIRET number has been mandatory on French B2B invoices for years. From 2026, the buyer's SIREN is also required on electronic B2B invoices.
What must a franchise en base de TVA invoice say?
Include the phrase "TVA non applicable — article 293 B du CGI". Do not show VAT rates, VAT amounts, or a TTC total. The HT amount is the total.
Do I need to show payment penalties on every French invoice?
For B2B commercial invoices, yes — payment due date, late payment penalty rate, and the €40 flat-rate recovery fee mention are all mandatory under Article L441-9 of the Commercial Code.
What is the routing identifier required from 2026?
The identifier used to route your electronic invoice to the correct inbox on the certified platform network — usually the buyer's SIRET number or a GLN. Ask your client which they use.
What invoice type codes does France use?
380 for a standard invoice, 381 for a credit note, 389 for self-billing. These are UN/EDIFACT codes embedded in the structured data of Factur-X, UBL, or CII files.
For more on the French e-invoicing reform and who is affected, see our guide to mandatory e-invoicing for SARL, SAS, and sole traders and our e-reporting vs e-invoicing explainer.
Facturwise generates Factur-X invoices with all mandatory fields pre-structured, so you do not have to manage XML schemas or worry about missing data elements. Create your first compliant French invoice for free.
The information in this article is provided for general informational purposes and reflects our understanding of French invoicing requirements and the 2026 e-invoicing reform as of the date of publication. This is not legal or tax advice. We recommend speaking with a qualified accountant or tax advisor for guidance specific to your business.