Invoice fields to review
Use this checklist to compare your draft with the local guidance. Applicability can depend on the parties, transaction, tax status, and document type.
- A standard invoice should show the issue date and a unique number based on a continuous chronological series. It should identify the seller and customer by legal name and address, and include the SIREN identifier and VAT number where applicable. Under the current e-invoice phase, the seller and buyer SIRENs, different delivery address, and goods/services/mixed-supply flag are phased into required invoice data. In cases requiring it, include the customer's VAT number, for example a reverse-charge or intra-Community transaction.
- State the date of supply or completion if different from the invoice date, and describe each good or service precisely. Include quantity, unit price excluding VAT, applicable VAT rate, and any price reductions or discounts known at the time of the transaction.
- Show the taxable amount for each rate or exemption, VAT amounts by rate, total VAT and total payable. For a VAT-exempt or zero-rated transaction, state the legal basis or required exemption wording. Reverse-charge invoices need the required Autoliquidation mention; self-billing and special margin schemes also need their prescribed statements.
- Include the delivery address if it differs from the customer's address where required under the phased new invoice-data rules, and specify whether the invoice relates to goods, services or a mixed supply. These data elements are part of the updated French reform fields and should be prepared for the applicable phase.
- For a supplier using the micro-enterprise VAT franchise regime, do not charge VAT and include the statutory statement TVA non applicable, article 293 B du CGI or the applicable article reference. A franchise supplier still has invoicing duties for business customers and legal persons.
- For professional customers, show the payment deadline, late-payment interest terms and €40 fixed recovery-cost indemnity required on French B2B invoices.
Tax notes
Businesses generally invoice other businesses and legal persons, even where no VAT is charged. Consumer sales have exceptions, including certain services, distance sales, intra-Community supplies and customer requests; receipt and sector rules may also apply.
VAT-exempt activities, intra-EU trade, exports, reverse charge, self-billing and margin schemes need specific invoice wording. A VAT-franchise micro-enterprise does not charge VAT and uses the applicable article 293 B statement.
Business invoices and accounting supporting documents are generally kept ten years from financial-year close. Tax-control documents may separately have a six-year period; follow the longer applicable rule.
Electronic invoicing
From 1 September 2026 all French businesses must be able to receive e-invoices. Large and mid-sized companies must issue structured domestic B2B invoices and e-report relevant transaction and payment data from that date; SMEs and micro-enterprises start on 1 September 2027. Use an authorized platform when the duty applies. Consumer and cross-border activity is generally subject to e-reporting rather than domestic B2B e-invoicing.
Record retention
Keep invoices and supporting accounting documents for ten years from financial-year close, preserving the original information and access for tax inspection. Audits, disputes or overlapping tax rules can extend the period.
Important cautions
- The rollout depends on enterprise size, transaction and recipient. Verify the current platform and the specific VAT treatment before issuing.
Official references
Rules change. Check the current source text and any updates before relying on a field or process.
- French tax authority: E-invoicing reform timetable
- French tax authority: Discover electronic invoicing
- French Service Public: Invoice and payment rules for professionals
- French Service Public: Business document retention periods
- French Tax Code, Annex II, Article 242 nonies A
- French Service Public: Payment deadlines and late-payment penalties between businesses
- French Service Public: Electronic-invoice reform and new required fields
Reviewed against the references above on .