How to Invoice in France Legally: Complete Checklist

Under French law (Article 242 nonies A of the CGI), every invoice must contain: 1. Invoice date 2. Sequential invoice number 3. Seller's full name/company and address 4. Seller's SIREN/SIRET number 5. Seller's VAT number (if VAT-registered) 6. Buyer's full name/company and address 7. Buyer's VAT number (for B2B) 8. Purchase order number (if applicable) 9. Date of delivery/service 10. Description of goods/services 11. Quantity 12. Unit price (HT) 13. Applicable VAT rate(s) 14. Total HT per VAT rate 15. Total VAT per rate 16. Total TTC

If you're under the franchise en base de TVA, your invoices must include: 'TVA non applicable, art. 293 B du CGI'

You must NOT show any VAT amount. The total shown is both HT and TTC.

If you're VAT-registered as an auto-entrepreneur, standard rules apply — include all 16 fields.

Starting September 2026, France mandates e-invoicing for B2B transactions. Accepted formats: • Factur-X (hybrid PDF + XML) • UBL (Universal Business Language) • CII (Cross Industry Invoice)

All e-invoices must transit through a PDP (Plateforme de Dématérialisation Partenaire) or the public PPF (Portail Public de Facturation).

Missing or incorrect invoice fields can result in: • €15 fine per missing or incorrect field • Buyer losing right to VAT deduction • €75,000 fine for systematic invoice fraud • Criminal prosecution for intentional fraud

Use Taxelyo's Invoice Generator to create compliant invoices automatically.