How to invoice in France

Mandatory details

A French invoice between businesses must show, among other things:

• a unique number in an unbroken chronological sequence, and the date of issue;
• your name or company name, address, SIREN/SIRET number and, for companies, legal form and share capital;
• your intra-EU VAT number, and the customer's if they have one;
• the customer's name and address;
• the date of sale or service;
• each item's description, quantity and unit price excluding VAT, with any discount;
• the VAT rate and amount for each rate, and the totals excluding and including VAT;
• the payment due date, the late-payment penalty rate and the €40 fixed recovery fee for B2B invoices.

If you use the VAT exemption for small businesses (franchise en base), write "TVA non applicable, art. 293 B du CGI" instead of showing VAT. Missing details can lead to fines.

VAT rates

The standard rate is 20%, with reduced rates of 10%, 5.5% and 2.1% for specific goods and services. If one invoice mixes rates, switch on "Different tax rate per line" in the generator so VAT is shown per rate, as required.

Payment terms and late payment

Between businesses, payment terms cannot exceed 60 days from the invoice date or 45 days end of month. If nothing is agreed, the default is 30 days. When a business customer pays late, penalties apply automatically from the day after the due date, plus a fixed €40 fee per late invoice, which cannot be waived. Both must be stated on your invoices.

E-invoicing: the 2026–2027 timetable

France is moving B2B invoicing between French VAT-registered businesses onto approved e-invoicing platforms:

• Since 1 September 2026, every business, including micro-entrepreneurs, must be able to receive e-invoices through an approved platform. Large companies and mid-size companies (ETI) must also issue them.
• From 1 September 2027, small and medium businesses and micro-entrepreneurs must also issue B2B invoices electronically and send transaction data (e-reporting) for sales to consumers and abroad.

Four new mandatory details also come with the reform: the customer's SIREN number, the delivery address if different, the type of transaction (goods, services or both), and whether VAT is paid on debits. Until your issuing date, PDF invoices like the ones made here remain valid for your B2B sales, and they remain usable for quotes, proformas and sales to consumers. Choose an approved platform in good time.

Keeping records

Keep invoices for ten years under commercial law. Export a backup from My invoices regularly.

This page is also available in French.

Official sources

• economie.gouv.fr – E-invoicing for businesses (in French)
• impots.gouv.fr – Professionals (in French)
• entreprendre.service-public.fr – Business rules (in French)