Invoice Requirements in France: Legal Rules for 2026

TL;DR: French invoices must include SIREN/SIRET, TVA number, sequential numbering, and line-by-line TVA at 20%, 10%, 5.5%, or 2.1%. France is rolling out mandatory B2B e-invoicing through certified platforms (PDP) using Factur-X or UBL formats, with phased deadlines by company size.

French VAT (TVA) law and commercial practice shape what must appear on a facture. As e-invoicing and e-reporting mature, PDF-only habits are under pressure for B2B. Foreign suppliers with French customers must still respect TVA mechanics and customer expectations. This is general 2026 guidance—not legal advice for margin schemes, agricultural reliefs, or specialised industries. Construction, public procurement, and import chains often need extra references (for example purchase orders or customs pointers) so buyers can match three-way invoice checks without email side threads.

Required fields

Typical B2B invoices show seller legal name, address, SIREN/SIRET, and VAT number; buyer identification; unique sequential number; invoice date; delivery or service date if different; line descriptions, quantities, unit prices, and discounts; net amounts; TVA rate per line; TVA amounts split when multiple rates apply; total payable; and payment terms when relevant. Reverse-charge supplies require explicit legal wording. Certain simplified invoices exist for small amounts—verify current thresholds in official guidance before relying on them.

Tax rules (VAT/GST/sales tax rates)

The standard TVA rate is 20%. Intermediate 10% and reduced 5.5% (plus a narrow 2.1% category) apply to enumerated goods and services. Exempt activities must not carry TVA; invoices should clarify exemption bases where required. Intra-EU and some cross-border services use place-of-supply rules; reverse charge may shift liability to the French recipient. Mixed supplies need clear line separation to defend buyer deductions. Domestic reverse-charge B2B services from foreign suppliers must show the legal article citation your adviser recommends so French customers self-account confidently. Micro-enterprise reliefs and special sectors can alter invoice content—refresh templates whenever Urssaf or DGFIP notices change.

Language requirements

French is the practical default for domestic trade and audits. Bilingual French/English is common for international groups. Ensure numeric tax breakdowns stay unambiguous regardless of narrative language.

Digital invoicing rules

France is implementing mandatory structured B2B e-invoicing with phased deadlines by company size, using certified platforms (PDP) and defined formats, alongside e-reporting for many flows. Even before your mandate date, large buyers may demand structured invoices. Archive documents to satisfy tax and commercial retention rules. Immutable audit logs should link Factur-X or UBL payloads to human-readable PDFs customers sign off. Follow impots.gouv.fr and the economy ministry e-invoicing hub for timelines.

Invoice numbering rules

French invoices must carry a numero de facture that is unique and sequential within a continuous series. The numbering must be chronological -- you cannot issue invoice 105 after invoice 107 in the same series. Businesses may maintain multiple series (by branch, activity, or year), provided each series is internally sequential and documented. A common pattern is FA-2026-0001, but no format is prescribed. Credit notes (avoirs) should use a separate series or clearly distinguishable prefix. Gaps in numbering can trigger scrutiny during a controle fiscal -- the administration may interpret unexplained breaks as evidence of unreported sales. If you void an invoice, keep the original number in your records with a note explaining the cancellation. Self-billing (autofacturation) arrangements, where the buyer issues the invoice on your behalf, must still follow sequential numbering rules with a clear agreement documented in writing.

Common exemptions and special cases

The franchise en base de TVA exempts micro-enterprises below defined revenue thresholds (generally EUR 36,800 for services and EUR 91,900 for goods sales, though these figures are adjusted periodically) from charging TVA. Invoices under this regime must include the statement "TVA non applicable, article 293 B du CGI" and must not show a TVA line. Simplified invoices are permitted for transactions below EUR 150 (per EU directive thresholds as transposed), allowing reduced detail. Reverse charge applies to many cross-border B2B services and specific domestic sectors such as construction subcontracting (autoliquidation); the invoice must cite the relevant CGI article and state that the buyer is liable for TVA. Margin scheme (regime de la marge) invoices for second-hand goods, art, and antiques must not show TVA separately. For intra-Community supplies, zero-rating requires valid TVA intracommunautaire numbers for both parties verified through VIES and evidence that goods left France. DOM-TOM (French overseas territories) have separate TVA regimes with different rates and rules -- do not apply metropolitan rates to overseas invoices without checking.

Record retention requirements

French tax law requires retention of invoices for six years from the date of issue for tax purposes under article L102B of the Livre des procedures fiscales. However, commercial law under the Code de commerce requires retention of commercial documents for ten years. In practice, the longer period governs. Electronic invoices must be stored in their original format with guarantees of authenticity, integrity, and legibility for the entire retention period. Three methods are accepted: qualified electronic signature, EDI with an audit trail, or a permanent audit trail (piste d'audit fiable) linking the invoice to the underlying transaction. Simply saving a PDF to a desktop folder is unlikely to meet these requirements -- use archiving systems with immutable timestamps and access logs. When switching accounting systems, ensure archived data remains accessible and readable for the full ten-year period.

E-invoicing status

France is implementing mandatory structured B2B e-invoicing and e-reporting through the Portail Public de Facturation (PPF) and certified private platforms (Plateformes de Dematerialisation Partenaires, PDP). The rollout follows a phased timeline based on company size: large enterprises must comply first, followed by mid-sized companies (ETI), then SMEs (PME) and micro-enterprises. Accepted formats include Factur-X (a hybrid PDF/A-3 with embedded XML based on EN 16931), UBL, and CII. E-reporting obligations also apply to B2C transactions and international sales, requiring businesses to transmit transaction data to the tax administration even when a structured e-invoice is not exchanged. The system will eventually enable pre-filled TVA returns, reducing manual filing burdens. Businesses should select their PDP or prepare for PPF connectivity well before their mandate date, and test that ERP outputs match the required XML schemas. Monitor impots.gouv.fr and the economy ministry e-invoicing hub for updated timelines and technical specifications.

Penalties

Incorrect or incomplete invoices can block deductions, trigger TVA reassessments, penalties, and interest. A missing or non-compliant invoice carries a fine of EUR 15 per omission, capped at 25% of the transaction value per invoice. For failure to issue an invoice entirely, the penalty rises to 50% of the transaction amount -- reduced to 5% if the transaction was properly reported in the TVA return. Late TVA returns trigger a 10% surcharge on the tax due, rising to 40% after a formal notice and 80% for deliberate evasion. Interest accrues at 0.20% per month of delay (2.4% annually). Once e-invoicing/e-reporting obligations take effect, specific fines apply for failure to use the required channels -- typically EUR 15 per invoice not transmitted electronically, capped at EUR 15,000 per year. Fraudulent invoicing carries criminal penalties including fines of up to EUR 500,000 and imprisonment. Customers may delay payment when factures fail platform validation -- treat e-invoicing readiness as working-capital risk, not only a tax topic.

Operationally, assign owners for SIRET and VAT master data, invoice numbering, and PDP connectivity so upgrades do not strand finance mid-quarter. Quarterly reconciliation of issued factures to GL TVA accounts catches rate drift before analytics reviews escalate it. Train sales operations not to email informal PDF fixes after structured submission -- use formal avoirs instead. If you invoice in foreign currency, document the ECB or contractual conversion basis beside TVA lines so audits can reproduce your taxable base without ad hoc spreadsheets. Keep a dated changelog whenever PDP routing rules or customer legal entities change mid-contract.

FAQ

When do I need to start sending e-invoices in France? The timeline depends on your company size. Large enterprises face the earliest mandate, with mid-sized (ETI), small (PME), and micro-enterprises following in subsequent waves. All businesses must be able to receive e-invoices from the first phase. Check the latest dates on the official economy ministry e-invoicing page, as the schedule has been revised multiple times.

What is the difference between e-invoicing and e-reporting? E-invoicing refers to the exchange of structured invoices between French B2B parties through the PPF or a certified PDP. E-reporting covers transactions not subject to e-invoicing -- such as B2C sales, international sales, and purchases from non-French suppliers -- where you must transmit transaction data to the tax administration for TVA monitoring purposes.

Can I still use the franchise en base exemption if I sell to other EU countries? The franchise en base generally applies to your domestic French supplies. For intra-Community supplies or services subject to reverse charge, different rules apply regardless of your domestic exemption status. Consult your adviser when your cross-border sales volumes grow, as EU thresholds may also trigger registration obligations in other member states.

Do I need to keep paper copies if I send electronic invoices? No. If your electronic invoices meet the authenticity, integrity, and legibility requirements through one of the three accepted methods (qualified signature, EDI with audit trail, or piste d'audit fiable), the electronic version is the legal original. There is no requirement to print or maintain paper duplicates.

Template link

Start from our French invoice template for TVA-ready layouts. Use the invoice tax compliance guide and tax rate lookup tool. Official references include impots.gouv.fr and the economy ministry e-invoicing hub. Join InvoiceQuickly early access to centralise compliant invoicing.