Invoice Requirements France 2026: What's Mandatory
Complete guide to French invoice requirements. Mandatory fields, e-invoicing mandates, and compliance tips for businesses in France.
Legal Framework
French invoicing requirements are governed by: • Article 289 of the CGI (General Tax Code) • Article 242 nonies A (detailed requirements) • EU Directive 2006/112/EC (VAT Directive)
Every B2B transaction requires an invoice. B2C invoices are mandatory above €25 or upon customer request.
Key Differences from Other Countries
France-specific requirements that differ from other EU countries: • SIREN/SIRET number is mandatory (unique to France) • RCS registration info required for companies • Legal form of the company must appear • Share capital must be mentioned • APE/NAF code recommended
These are in addition to standard EU invoice requirements.
Common Mistakes
1. Missing the SIREN number 2. Wrong or missing VAT number format (FR + 2 digits + 9 SIREN digits) 3. Not including the delivery date 4. Non-sequential invoice numbers 5. Missing the franchise en base mention for exempt sellers 6. Not adapting to e-invoicing requirements
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