French Invoice Requirements: Mentions Obligatoires Explained

French invoice requirements are governed by two separate legal frameworks, each imposing its own set of mandatory fields. The Code de commerce (commercial law) dictates what must appear on invoices as a matter of trade regulation, while the Code général des impôts (CGI, the tax code) adds further requirements tied to TVA (VAT) compliance and tax documentation. Together, these codes produce an extensive list of mentions obligatoires — mandatory mentions that every invoice must carry. The critical detail: penalties are assessed per missing field, per invoice, so a single overlooked mention across a batch of invoices compounds quickly.

Here is the complete checklist of core mandatory fields that must appear on every French invoice:

Sequential invoice number (numéro de facture) — Each invoice must carry a unique number assigned from a continuous, unbroken sequence. Gaps in numbering are not permitted; they raise immediate red flags during a tax audit.
Issue date (date d'émission) — The date the invoice is created and sent to the customer.
Date of delivery or service (date de livraison ou de prestation) — This must appear separately from the issue date, even when both fall on the same day. It establishes when the taxable event occurred.
Supplier identity — Full legal name, registered address, legal form (SA, SAS, SARL, etc.), and share capital where applicable.
SIREN or SIRET number of the supplier — The supplier's business registration number from the Registre du Commerce et des Sociétés (RCS) or Répertoire des Métiers (RM). SIREN is the 9-digit entity identifier; SIRET adds a 5-digit establishment code.
Customer identity — Full legal name (or individual name for B2C) and billing address of the buyer.
Intra-community VAT identification number (numéro de TVA intracommunautaire) — Required on invoices involving EU cross-border transactions. Both the supplier's and the customer's VAT numbers must appear when the reverse charge mechanism applies.
Itemized description of goods or services — Each line item must include a clear description of what was supplied, the quantity delivered, and the unit price HT (hors taxes, meaning before tax).
Applicable TVA rate per line item — Each line must show which TVA rate applies. Invoices covering items at different rates must break these out separately rather than blending them.
Total amount HT (hors taxes) — The sum of all line items before any TVA is applied. This is the base figure from which tax calculations flow.
TVA amount broken down per rate — If an invoice includes items taxed at different rates, the TVA must be calculated and displayed separately for each rate band. A single combined TVA figure is only acceptable when all items carry the same rate.
Total amount TTC (toutes taxes comprises) — The final payable amount including all applicable TVA. This is the figure the buyer owes.
Payment terms and due date (conditions de règlement) — The invoice must state when payment is due and the agreed payment method or terms.
Late payment penalty rate (taux de pénalité de retard) — The interest rate that applies if the customer pays after the due date. This is a mandatory disclosure on all B2B invoices, not an optional warning.
EUR 40 fixed recovery compensation (indemnité forfaitaire de recouvrement) — Every B2B invoice must include a statement that a flat EUR 40 fee is payable by the debtor in the event of late payment. This mention is required regardless of whether late payment actually occurs.

Credit notes (avoirs) must carry the same core mandatory fields and must additionally reference the number of the original invoice being corrected. A credit note that omits mandatory mentions is subject to the same per-omission penalties as an invoice.

Beyond these core fields, specific situations trigger additional mandatory mentions. Invoices issued under a TVA exemption must cite the precise legal article justifying the exemption. Auto-entrepreneurs and micro-entrepreneurs face their own supplementary disclosure rules. And as France rolls out its mandatory e-invoicing framework, digital format and transmission requirements add another layer. Each of these is covered in the dedicated sections that follow.

The Four TVA Rates and Multi-Rate Invoice Rules

France applies four distinct TVA (taxe sur la valeur ajoutée) rates, each tied to specific categories of goods and services. Knowing which rate applies is essential for correct invoicing, but equally important is how you present those rates when a single invoice spans more than one.

Taux normal — 20% The standard rate covers the majority of goods and services sold in France. Unless a product or service qualifies for a reduced category, 20% is the default.

Taux réduit intermédiaire — 10% The intermediate reduced rate applies to restaurant meals (excluding alcoholic beverages), passenger transport, home renovation and improvement work on residential properties, and certain cultural events.

Taux réduit — 5.5% The reduced rate covers essential goods: food staples (excluding confectionery, chocolate products, and certain luxury food items), books (print and digital), energy supplies such as gas and electricity for residential use, and equipment for people with disabilities.

Taux particulier — 2.1% The super-reduced rate is narrowly applied to press publications (newspapers, magazines meeting specific registration criteria) and certain reimbursable medicines.

Multi-Rate Presentation Requirements

When an invoice includes line items subject to different TVA rates, French tax law requires more than a single lump-sum total. Each applicable rate must be broken out with its own subtotal. This means the invoice must show, per rate:

The montant HT (hors taxes) — the pre-tax subtotal for all items at that rate
The montant de TVA — the VAT amount calculated on that subtotal
The rate applied (expressed as a percentage)

This per-rate breakdown is a legal requirement, not a formatting preference. An invoice that consolidates multiple TVA rates into a single undifferentiated total fails to meet the mentions obligatoires standard, even if the final TTC (toutes taxes comprises) amount is arithmetically correct.

Beyond the summary-level breakdown, the applicable TVA rate must also appear on each individual line item. A common compliance gap occurs when invoices list the rate only in a footer summary while leaving line items unmarked. French tax authorities expect the rate to be identifiable at the line level so that auditors and recipients can trace each item's tax treatment without cross-referencing.

For invoices involving only a single TVA rate, the requirement is straightforward: one HT subtotal, one TVA amount, one rate. But any invoice mixing even two rates must present fully separated calculations for each.

TVA Exemption Mentions: Required Legal Phrases

When a transaction falls outside the scope of TVA, the invoice cannot simply omit the tax line and move on. French tax law requires the seller to state the specific legal basis for the exemption, citing the exact article of the Code général des impôts (CGI) that applies. A vague notation like "VAT exempt" or "Exonéré de TVA" without a statutory reference is itself a compliance violation and can trigger the same penalties as a missing mention obligatoire.

Three exemption scenarios account for the vast majority of TVA-exempt invoices issued in France.

1. Franchise en base de TVA (small business exemption)

Businesses operating below the TVA registration thresholds are not permitted to charge TVA on their invoices. Every invoice they issue must carry this exact mention:

"TVA non applicable, art. 293 B du CGI"

This phrase is mandatory — not optional, not paraphrasable. It signals to the recipient that no input TVA is recoverable on the transaction because the seller is exempt under the franchise en base regime. The thresholds and practical implications for auto-entrepreneurs are covered in the dedicated section below.

2. Autoliquidation (reverse charge)

In certain B2B transactions, the responsibility for declaring and paying TVA shifts from the seller to the buyer. This mechanism, known as autoliquidation de la TVA, applies to specific domestic service categories and to cross-border scenarios where a foreign supplier provides taxable services to a French business. The seller's invoice must state:

"Autoliquidation de la TVA"

No TVA amount appears on the invoice. Instead, the buyer self-assesses the tax on their own TVA return, simultaneously declaring it as output tax and (where entitled) deducting it as input tax. The seller remains responsible for including the correct mention on the invoice. For a full breakdown of when autoliquidation applies and how to structure these invoices, see the guide on French reverse charge invoice rules for autoliquidation.

3. Intra-EU supply of goods

When a French business sells goods to a VAT-registered buyer in another EU member state, the supply is zero-rated for TVA purposes. The invoice must include:

"Exonération de TVA, art. 262 ter, I du CGI"

Two additional requirements apply alongside this mention. The buyer's intra-community VAT identification number must appear on the invoice, and the seller's own intra-community VAT number must be present as well. Without the buyer's valid VAT number, the zero-rate exemption does not hold, and French TVA becomes chargeable at the applicable domestic rate.

These three phrases are legally prescribed text, not suggested formulations. Using approximate wording, omitting the CGI article reference, or failing to include the mention entirely exposes the issuing business to fines — regardless of whether the underlying tax treatment was correct.

The EUR 40 Recovery Compensation Requirement

Every B2B invoice issued in France must include a mandatory mention of the indemnité forfaitaire de recouvrement — a fixed EUR 40 lump-sum compensation for recovery costs in the event of late payment. This requirement, established by Article L441-10 and Article D441-5 of the Code de commerce, catches many non-French businesses off guard because nothing equivalent exists in most other jurisdictions.

The principle is straightforward. If a buyer fails to pay by the due date stated on the invoice, the supplier becomes automatically entitled to claim EUR 40 as compensation for collection costs. This right arises the day after the payment deadline passes, with no formal demand letter required. The supplier does not need to prove actual collection costs were incurred, nor does the buyer need to be in prolonged default. One day late triggers the entitlement.

French law requires the invoice itself to state both the amount (EUR 40) and its nature as fixed recovery compensation for late payment. The mention typically reads:

En cas de retard de paiement, une indemnité forfaitaire de 40 EUR pour frais de recouvrement sera exigée, conformément aux articles L441-10 et D441-5 du Code de commerce.

The purpose of placing this mention directly on the invoice is informational: the buyer must be made aware of the penalty before payment falls due, not after. Omitting the mention does not eliminate the supplier's right to claim the EUR 40, but it does expose the issuing business to administrative fines for non-compliant invoicing.

Two points that finance teams frequently misunderstand:

The EUR 40 is additive, not alternative. It sits on top of late payment interest penalties (pénalités de retard), which accrue separately based on the interest rate stated on the invoice. A supplier who pursues a late-paying client can claim both the EUR 40 fixed compensation and the accrued interest. Where actual recovery costs exceed EUR 40, the supplier may also claim the difference with supporting documentation.

The obligation applies universally across B2B transactions. There is no minimum invoice amount, no industry exemption, and no threshold below which the mention becomes optional. A EUR 50 invoice between two French micro-enterprises requires the same recovery compensation mention as a EUR 500,000 invoice between multinationals. The requirement applies to every B2B invoice where the transaction falls under French commercial law, including invoices issued by foreign suppliers to French business clients when French payment terms rules govern the relationship.

For AP teams processing inbound French invoices, the presence of this mention is a useful compliance indicator. Its absence on a supplier invoice may signal broader non-compliance with French invoicing requirements, warranting a closer review of other mandatory mentions before approving payment.

Toubon Law: Language Requirements for French Invoices

The Toubon Law (Loi n° 94-665 du 4 août 1994) is France's language protection statute, and it applies directly to invoices. Named after Jacques Toubon, the Culture Minister who championed it, the law mandates that French must be used in all documents related to commercial transactions involving goods, services, or employment within French territory. Invoices fall squarely within its scope.

For domestic transactions between two French-registered entities, invoices must be issued in French. This is not optional guidance; it is a legal obligation enforceable by the Direction Générale des Finances Publiques (DGFiP) and consumer protection authorities alike. An invoice issued entirely in English between two French companies exposes both parties to compliance risk.

International transactions follow different rules. When an invoice is exchanged between a French entity and a foreign entity, the document may be issued in English or another mutually agreed language. Cross-border commercial reality makes this a practical necessity, and French tax authorities generally accept foreign-language invoices in international trade contexts.

The critical risk emerges during a contrôle fiscal (tax audit). The DGFiP has the explicit right to demand a certified French translation of any invoice presented in a foreign language as supporting documentation. This applies regardless of whether the original foreign-language invoice was legally acceptable at the time of issuance. The burden falls entirely on the party presenting the invoice:

Cost of certified translation is borne by the taxpayer, not the tax authority
Delay in producing the translation can stall the audit process and create friction with inspectors
If a certified translation cannot be provided within the timeframe demanded, the DGFiP may reject the invoice as valid supporting documentation, potentially disallowing the associated expense deduction or TVA recovery

For businesses that routinely trade with French counterparts, bilingual invoices offer the most practical safeguard. Presenting both French and English on the same document satisfies the Toubon Law requirements while remaining accessible to non-French-speaking teams. At minimum, ensure that all mentions obligatoires appear in French even when the descriptive content, payment terms, or commercial notes are written in another language. This hybrid approach preserves audit readiness without requiring after-the-fact certified translations.

Invoice Requirements for Auto-Entrepreneurs and Micro-Entrepreneurs

Auto-entrepreneurs operate under a simplified tax regime officially renamed micro-entrepreneur in 2016, though both terms remain in widespread use. Despite the simplified structure, French auto-entrepreneur invoice requirements mirror the core mentions obligatoires that apply to every French business. The regime adds several specific mentions on top of those universal obligations.

TVA exemption and the mandatory franchise en base mention. Auto-entrepreneurs are exempt from TVA by default under the franchise en base de TVA, provided their annual revenue remains below the applicable thresholds:

EUR 37,500 for services (prestations de services)
EUR 85,000 for sales of goods (ventes de marchandises)

While operating below these thresholds, auto-entrepreneurs do not charge TVA on their invoices. However, every invoice issued under this exemption must carry the following legal phrase:

"TVA non applicable, article 293 B du Code général des impôts"

This mention is not optional. Omitting it constitutes a compliance violation even though no TVA is being collected. The phrase informs the recipient why no TVA line appears and provides the legal basis for the exemption. Failing to include it can result in the same administrative penalties that apply to any missing mention obligatoire.

Entreprise Individuelle (EI) designation. Since 2022, auto-entrepreneurs operating as an Entreprise Individuelle must include the abbreviation "EI" immediately after their business name on all invoices and commercial documents. This requirement stems from the February 2022 law creating a single status for individual entrepreneurs, and it applies to all correspondence, contracts, and invoices without exception.

When TVA thresholds are exceeded. If an auto-entrepreneur's annual revenue crosses the franchise en base thresholds, the exemption ends. At that point, the business must:

Register for TVA with the tax authorities and obtain an intra-Community TVA number
Begin charging TVA on all invoices at the applicable rate
Include per-rate TVA breakdowns showing the HT amount, TVA rate, TVA amount, and TTC total for each rate applied
Remove the "TVA non applicable, art. 293 B du CGI" mention, which no longer applies

The transition to TVA-registered status means the auto-entrepreneur's invoices must then meet the same detailed TVA presentation requirements as any other French business, including the multi-rate breakdown rules when more than one TVA rate applies to a single invoice.

E-invoicing reform timeline. The French e-invoicing mandate (facturation électronique) applies to micro-entrepreneurs on a staggered schedule. Micro-entrepreneurs must be able to receive structured electronic invoices by September 2026 and must begin issuing them by September 2027. This means even the smallest French businesses need to adopt a compliant invoicing platform or connect to a Plateforme de Dématérialisation Partenaire (PDP) within this timeframe.

Penalties for Missing Mentions on French Invoices

French tax authorities treat invoice compliance as a strict liability matter. The Direction Générale des Finances Publiques (DGFiP) does not require intent to penalize — a missing mention is sufficient.

Current Per-Omission Fines

The baseline penalty for a missing or incorrect mandatory mention is EUR 15 per omission per invoice, capped at 25% of the total invoice amount. This per-item structure means fines compound quickly across even a small batch of non-compliant documents.

Consider a single invoice missing three mandatory mentions — the seller's SIREN number, the TVA rate breakdown, and the payment due date. That invoice alone triggers EUR 45 in fines. A company issuing 200 invoices per month with the same three omissions faces EUR 9,000 in penalties for that month, subject to the 25% cap per invoice. The fines accumulate mechanically, and the DGFiP applies them without discretion during audits.

Escalated Penalties for Serious or Repeated Breaches

Beyond per-omission fines, the Code général des impôts provides for substantially higher penalties when non-compliance is systematic or deliberate:

Up to EUR 75,000 for individuals (dirigeants, auto-entrepreneurs)
Up to EUR 375,000 for companies (sociétés)

These escalated amounts apply in cases of repeated failure to issue compliant invoices, fraudulent omissions designed to obscure taxable transactions, or refusal to correct known deficiencies after notification by the administration fiscale.

Stricter Fines Under the 2026 E-Invoicing Mandate

France's 2026 electronic invoicing mandate and timeline introduces a new, harsher penalty structure specifically for electronic invoices. The fine for each missing required field on an e-invoice rises to EUR 50 per omission — more than triple the existing EUR 15 rate.

This increase reflects the government's position that structured e-invoicing eliminates any excuse for incomplete data. When invoices flow through the Portail Public de Facturation (PPF) or a registered Plateforme de Dématérialisation Partenaire (PDP), every mandatory field is defined in the technical specification. Omissions in this environment are treated as failures of systems and processes, not oversights.

The readiness gap is stark. According to a France Num national barometer on e-invoicing readiness, only 39% of French businesses report having precise knowledge of electronic invoicing reform requirements, despite 73% claiming awareness of the reform. That 34-point gap between general awareness and actual preparedness means a substantial portion of French businesses will enter the stricter penalty regime without fully understanding what their invoices must contain.

Record-Keeping and the Contrôle Fiscal

Invoice penalties do not exist in isolation. During a contrôle fiscal, the DGFiP examines invoices as part of the broader accounting documentation trail. Non-compliant invoices raise immediate questions about the reliability of declared revenues and deductible TVA.

Proper invoice archiving — retaining both issued and received invoices for the mandatory ten-year period in their original format — is essential for surviving an audit without compounding penalties. Businesses subject to the FEC obligation should also understand French FEC audit file requirements for tax compliance, since the DGFiP cross-references invoice data against the FEC export during examinations. A missing mention on an invoice that contradicts an entry in the FEC creates a discrepancy that auditors are trained to flag.