The short answer
An invoice between businesses in France shows its date, a unique number, the seller and its SIREN, the customer, both VAT numbers, the date of the sale, the details of the goods or services, the VAT, the totals before and after VAT, the payment date, the early payment terms, the late payment rate and the €40 collection fee. The reform adds the customer’s SIREN, the delivery address if it differs, the type of transaction and, where it applies, the option to pay VAT on invoicing. These four items have been required since September 1, 2026 for large and mid-sized companies, and will be from September 1, 2027 for small businesses and microbusinesses.
A client sends your invoice back because their purchase order number isn’t on it, or you’re setting up your first invoice template in France and aren’t sure what has to go on it. French law asks for about fifteen items on an invoice between businesses, drawn from the Commercial Code (Code de commerce) and the General Tax Code (CGI). The e-invoicing reform adds four more, required since September 1, 2026 for large and mid-sized companies, and from September 1, 2027 for small and medium-sized businesses and microbusinesses.
The complete list of mandatory invoice information
The table takes as its example an invoice from Imprimerie du Canal, a Paris print shop delivering 500 catalogs to Studio Bastide in Marseille. Each row gives the required item, what it looks like on the invoice and the text that requires it, based on the official Entreprendre Service Public page on mandatory invoice information (in French).
| Item | Example | Legal basis |
|---|---|---|
| Issue date | Oct 14, 2026 | CGI, Annex II, art. 242 nonies A |
| Unique number, in a continuous chronological sequence | F2026-0412 | CGI, Annex II, art. 242 nonies A |
| Date of the sale or service, or of the deposit | Delivered Oct 12, 2026 | Commercial Code, art. L. 441-9; CGI, Annex II, art. 242 nonies A |
| Seller: company name and registered office address | Imprimerie du Canal, 12 rue de l’Exemple, 75010 Paris | Commercial Code, art. L. 441-9; CGI, Annex II, art. 242 nonies A |
| Seller: SIREN number and registration | 111 111 111 RCS Paris | Commercial Code, art. R. 123-237 |
| Company: legal form and share capital | SAS au capital de 10 000 €, a simplified joint-stock company with €10,000 in capital | Commercial Code, art. R. 123-237 and R. 123-238 |
| Customer: name, address, and billing address if different | Studio Bastide, 8 rue de l’Exemple, 13001 Marseille | Commercial Code, art. L. 441-9; CGI, Annex II, art. 242 nonies A |
| EU VAT numbers of the seller and the customer | FR23111111111 and FR45333333333 | CGI, Annex II, art. 242 nonies A |
| Purchase order number, if the customer issued one | BC-2026-087 | Commercial Code, art. L. 441-9 |
| Description, quantity and unit price before VAT | 500 A4 catalogs at €2.40 before VAT | Commercial Code, art. L. 441-9; CGI, Annex II, art. 242 nonies A |
| Price reduction granted at the time of sale | 5% discount, or €60.00 before VAT | Commercial Code, art. L. 441-9; CGI, Annex II, art. 242 nonies A |
| VAT rate, or the reason for an exemption | VAT at 20% | CGI, Annex II, art. 242 nonies A |
| Total before VAT, VAT by rate, total with VAT | €1,140.00 before VAT, €228.00 of VAT, €1,368.00 in total | CGI, Annex II, art. 242 nonies A |
| Date the payment is due | Due Nov 13, 2026 | Commercial Code, art. L. 441-9 |
| Early payment discount terms, or their absence | “Escompte pour paiement anticipé : néant”, meaning no early payment discount | Commercial Code, art. L. 441-9 |
| Late payment interest rate | ECB rate plus 10 points | Commercial Code, art. L. 441-9 and L. 441-10 |
| Fixed debt collection fee | €40 | Commercial Code, art. L. 441-9 and D. 441-5 |
Two things to note. The VAT number isn’t required on an invoice of €150 or less before VAT. And if you’re a sole trader (entrepreneur individuel), your first and last name take the place of a company name, with “EI” or “Entrepreneur individuel” right before or after it.
An invoice number is never reused and never skips a value. You can run several series, one per billing site for example, as long as each one stays continuous.
The new mandatory items for 2026 and 2027
The reform doesn’t remove anything. According to the tax authorities’ FAQ (in French), it adds four items, written into article 242 nonies A of Annex II to the CGI by decree no. 2022-1299 of October 7, 2022.
| New item | Example | What it’s for |
|---|---|---|
| Customer’s SIREN number, when the customer is a business | 333 333 333 for Studio Bastide | Finding the customer in the e-invoicing directory |
| Delivery address for goods, if different from the customer’s address | 20 rue de l’Exemple, 13015 Marseille | Fighting fraud |
| Type of transaction: goods, services or both | Delivery of goods | Pre-filling VAT returns and working out when VAT is due |
| “Option pour le paiement de la taxe d’après les débits”, if the supplier has opted to pay VAT on invoicing | On a design invoice from Studio Bastide, if the studio chose this option | Telling the customer they can deduct the VAT as soon as the invoice arrives |
These items become mandatory at the same time as issuing e-invoices. Large and mid-sized companies have had to include them since September 1, 2026. Small and medium-sized businesses, very small businesses and microbusinesses must include them from September 1, 2027.
If your turn comes in 2027, start by collecting your business customers’ SIREN numbers. A SIREN has 9 digits, and they’re the first 9 of the company’s SIRET, which has 14. Our glossary explains SIREN and SIRET in plain English.
Extra wording for specific situations
Some situations call for one more line, which explains why the invoice shows no VAT or who owes it.
| Situation | Wording to add | Legal basis or reference |
|---|---|---|
| VAT exemption for small businesses (franchise en base), common among micro-entrepreneurs | “TVA non applicable, art. 293 B du CGI” | CGI, art. 293 B |
| Customer liable for the VAT, for example on some construction services | “Autoliquidation”, the French term for reverse charge | CGI, Annex II, art. 242 nonies A |
| Services to a business in another EU country, with VAT due by the customer | “Autoliquidation”, with both parties’ VAT numbers | BOFiP, BOI-TVA-DECLA-30-20-20-30 |
| VAT-exempt delivery of goods to another EU country | “Exonération TVA, art. 262 ter-I du code général des impôts” or similar wording, with both parties’ VAT numbers | BOFiP, BOI-TVA-DECLA-30-20-20-30 |
| Invoice drawn up by the customer on your behalf | “Auto-facturation”, meaning self-billing | CGI, Annex II, art. 242 nonies A |
| Craft business, when professional insurance is mandatory | Your professional insurance, with the insurer or guarantor and the geographic coverage | Entreprendre Service Public |
| Member of an approved management center or association | “Membre d’une association agréée, le règlement par chèque et carte bancaire est accepté” | Entreprendre Service Public |
The VAT exemption line is getting a new legal reference without changing its meaning. France’s VAT rules move into the Code des impositions sur les biens et services (CIBS) on January 1, 2027, after a postponement set by an ordinance of July 27, 2026, and impots.gouv.fr already gives both versions, the current one and “TVA non applicable, article L. 223-3 du CIBS”. There’s no rush, since the BOFiP accepts references to the old tax code on invoices until June 30, 2028.
What a micro-entrepreneur’s invoice must show
A micro-entrepreneur, also called an auto-entrepreneur, follows the same list as any business. Take an invoice from Camille Martin, an illustrator in Paris. It shows “Camille Martin EI”, her address and her SIREN, 555 555 555. She’s under the VAT exemption and charges no VAT, and the line “TVA non applicable, art. 293 B du CGI” tells her client why.
When she bills a business, Camille Martin also gives the payment date, states that there’s no early payment discount, and lists the late payment rate and the €40 fee. The four new items will apply to her from September 1, 2027, along with issuing e-invoices. Being exempt from VAT doesn’t exempt her from either.
Late payment interest, the €40 fee and early payment discounts
All three are required by article L. 441-9 of the Commercial Code, and each one follows its own rule.
- Late payment interest. The rate can’t be lower than three times the French legal interest rate. The Commercial Code suggests the ECB refinancing rate plus 10 percentage points as the reference, which comes to 12.40% for the second half of 2026. Interest runs from the day after the payment date shown on the invoice, with no reminder needed.
- The €40 fixed fee. It covers debt collection costs, once per invoice paid late. It only applies to business customers.
- Early payment discount. If you offer a discount for paying early, state its terms. If you don’t, the invoice says so with “Escompte pour paiement anticipé : néant”.
What about invoices to consumers?
For a service to a private individual, a written bill (note) is required above €25 including VAT, and below that if the customer asks for one. For the sale of goods, an invoice is required only if the customer asks, for a distance sale, or for a VAT-exempt delivery to another EU country.
That invoice carries the general items, with the customer’s name and address, unless they object to the address appearing. For some goods, such as appliances, computer equipment or furniture, it also mentions the legal guarantee of conformity, which lasts at least 2 years. These invoices generally stay outside e-invoicing, but the business may have to send some of their data to the tax authorities, which the French call e-reporting.
What’s the fine for missing information?
Each missing or incorrect item costs a €15 tax fine under article 1737 of the CGI, and the total can’t exceed a quarter of the invoice amount. This fine still exists alongside the one for invoices not issued electronically. A first offense isn’t penalized if it’s corrected on your own or within 30 days of the tax authorities’ request, and if no other offense was found in the current year or the three before it.
A business already required to issue e-invoices also faces a €50 fine for each invoice that isn’t one, up to €15,000 a year. The tax authorities have said that during the start-up phase, they won’t apply penalties to businesses that run into difficulties but are seriously working toward compliance.
The Commercial Code has its own penalty. Article L. 441-9 provides for an administrative fine of up to €75,000 for an individual and €375,000 for a company. Those caps double for a repeat breach within 2 years of a first penalty becoming final.
Checking the invoices you receive
It’s better to spot a missing item before you pay, while the supplier can still issue a corrected invoice. If the invoice is a Factur-X, UBL or CII file, our free Factur-X reader opens it in your browser and checks that seven basic fields are present, including the invoice number, the issue date and the totals. It isn’t an official validation, and its checklist doesn’t cover the new items such as the customer’s SIREN, so check those on the PDF.
Clivio doesn’t create invoices. The ones you receive, forwarded to your drop address or imported, are read as soon as they arrive. The supplier’s SIRET, the amounts before VAT, the VAT, the total and the due date are picked out for you, and a Factur-X is read straight from its XML, as the Documents feature page shows.
Common questions
What must a micro-entrepreneur’s invoice include?
The same items as any business, with your first and last name plus “EI”, your address and your SIREN. Under the VAT exemption, add “TVA non applicable, art. 293 B du CGI”. Your business customers’ SIREN and the other new items become mandatory for you on September 1, 2027.
What should I do with an invoice that’s missing an item?
Ask the supplier for a corrected invoice, since an invoice can’t be edited once it’s issued. The new one gets its own number and the line “annule et remplace la facture n°…”, meaning it cancels and replaces the first one. If you’ve already paid, the fix goes through a credit note.
Is “TVA non applicable, art. 293 B du CGI” still valid?
Yes. French VAT rules move to the Code des impositions sur les biens et services (CIBS) on January 1, 2027, and impots.gouv.fr already lists “TVA non applicable, article L. 223-3 du CIBS” as an alternative. The BOFiP accepts references to the old tax code on invoices until June 30, 2028.
Does an e-invoice need different information from a paper invoice?
No. According to the French tax authorities, the items required by the Commercial Code and the tax code stay the same, and the reform adds four. What changes is the channel, since invoices go through accredited platforms, and the file, where those items are also stored as structured data.
Does an invoice to a consumer need the customer’s SIREN?
No. The new item covers the customer’s SIREN when the customer is a business. An invoice to a private individual shows their name and address, unless they object to the address appearing on it.
Is the €40 fee charged for each day of delay?
No. It applies once per invoice paid late, even after a partial payment, and it isn’t subject to VAT. If your collection costs run higher than €40, you can claim more, with receipts to back it up.
Sources consulted on Oct 14, 2026: Entreprendre Service Public, “Mentions obligatoires sur une facture” (checked Aug 11, 2026); Entreprendre Service Public, “Tout savoir sur la facturation” (checked Aug 7, 2026); Entreprendre Service Public, payment terms between businesses and late payment penalties; impots.gouv.fr, FAQ “Je découvre la facturation électronique” (PDF, version of Sep 1, 2026); impots.gouv.fr, fact sheet on issuing e-invoices (PDF); impots.gouv.fr, practical start-up guide for September 1, 2026 (PDF); impots.gouv.fr, micro-entrepreneurs and VAT filing obligations (updated Oct 14, 2026); BOFiP, BOI-RES-TVA-000253, moving VAT into the CIBS (version of Oct 7, 2026); BOFiP, BOI-TVA-DECLA-30-20-20-30, wording required for specific transactions; Légifrance, CGI, Annex II, art. 242 nonies A; Légifrance, Commercial Code, art. L. 441-9; Légifrance, CGI, art. 1737 (invoicing offenses).
Published Oct 14, 2026 by the Clivio team. Spotted a mistake, or have a better method? contact@clivio.app