Mandatory invoice details in France: the full checklist for SMEs

In France every sale between businesses needs an invoice, and each missing detail can cost a fine. Here is every mention an invoice must show, the special wordings, the four new mentions that come with e-invoicing, and the most common mistakes.

In France an invoice is compulsory for every sale of goods or services between businesses, and for some sales to private customers. It is both a tax document, used to check VAT, and a commercial one, used to claim payment. That is why the law lists what it must show, and why the tax authority can fine each missing or wrong detail.

The invoice itself

• A unique number, in a continuous sequence with no gaps, for example 2026-0187. Separate series are allowed (one per year, per site) as long as each one is continuous.
• The date of issue.
• The date of the sale or of the end of the service, when it is different from the date of issue.
• Issue the invoice when the goods are delivered or the service is done; a monthly summary invoice is allowed for repeated sales to the same customer.

Your company

• Company name and legal form; for a sole trader, the name preceded or followed by “EI” or “entrepreneur individuel”.
• Address of the registered office, and the billing address when it is different.
• SIREN or SIRET number, and the registration (RCS for traders, RM for craftsmen).
• For a company: its share capital.
• Intra-Community VAT number, if you have one.
• For trades where professional insurance is compulsory (such as the ten-year building guarantee): the insurer and the geographical coverage.

The customer

• Customer name or company name and billing address.
• The customer’s intra-Community VAT number for a business customer, and always when the reverse charge applies.

The lines and the totals

• For each line: a precise description, the quantity, the unit price excluding VAT and the VAT rate.
• Any discount or rebate granted on the sale, line by line or on the total.
• Total excluding VAT, VAT amount for each rate, and total including VAT.
• Deposits already paid are deducted, with a reference to the deposit invoice.

Payment terms

• The due date.
• Conditions for early payment discount, or that there is none.
• The rate of late payment penalties. Between businesses it cannot be lower than three times the legal interest rate.
• For a business customer: the fixed indemnity of 40 € for recovery costs in case of late payment.

Special wordings

• Small-business VAT exemption: “TVA non applicable, art. 293 B du CGI”.
• Service to a business in another EU country: “Autoliquidation” (reverse charge).
• Goods sent to a business in another EU country: “Exonération de TVA, article 262 ter I du CGI”.
• A credit note (“avoir”) must refer to the number of the invoice it corrects.

New mentions with e-invoicing

The e-invoicing reform starting in September 2026 adds four mentions: the customer’s SIREN number, the delivery address of the goods when it is different from the billing address, the type of operation (goods, services or both), and, if you chose it, “Option pour le paiement de la taxe d’après les débits”. See our guide on e-invoicing in France for the calendar.

What a missing mention costs

• A tax fine of 15 € for each missing or wrong mention, capped at a quarter of the invoice amount.
• For serious breaches of the invoicing rules, an administrative fine of up to 75,000 € for an individual and 375,000 € for a company.
• And above all: a customer may refuse or delay payment of an invoice that is not compliant.

Common mistakes

• A gap or a duplicate in the numbering, often after deleting or retyping an invoice: cancel with a credit note instead.
• Missing late penalties and the 40 € indemnity: very common, and checked during audits.
• The domestic VAT rate on an invoice to a foreign business customer.
• Invoice copied from an old one, with the old customer address or VAT number.

Outside France

The EU VAT directive sets most of these details in every member state, so the list is very close in Belgium and Luxembourg: number, dates, both parties and their VAT numbers, lines, VAT by rate and the special wordings. Each country then adds its own: for example, Belgium requires e-invoices between businesses from 2026. For Luxembourg, see our guide on mandatory invoice details in Luxembourg.

And Tavalle?

In Tavalle an invoice is created from the order, with no retyping: your company details, the customer’s data, the next number in the sequence, the right VAT rate for the customer’s country and type, and the reverse-charge wording when it applies. You send the PDF in the customer’s language, with a SEPA payment QR code, and overdue invoices appear in your alerts so you can chase them. See invoicing and VAT and alerts.

This guide is general information, not tax or legal advice. Your trade may require more mentions: check service-public.fr, impots.gouv.fr and with your accountant.