Invoicing in France (FR)

This article provides a comprehensive guide to invoicing requirements for freelancers and small businesses in France, based on official government sources.

Mandatory Invoice Fields

To be valid, a French invoice must include the following mandatory information, regardless of whether the client is a private individual, a professional, or a public entity (Service-Public — Mentions obligatoires sur une facture):

• Date of invoice issuance: The date the invoice is created.
• Unique invoice number: A unique number for each invoice, based on a continuous chronological sequence (Service-Public — Mentions obligatoires sur une facture).
• Date of sale or service provision: The actual day of delivery or completion of the service (or the date an advance payment is received) (Service-Public — Mentions obligatoires sur une facture).
• Identity of the seller or service provider:
  • If an individual entrepreneur (entrepreneur individuel): Full name of the individual entrepreneur preceded or followed by the mention "Entrepreneur individuel" or "EI", address, and Siren number (Service-Public — Mentions obligatoires sur une facture).
  • If a company (société): Company name (dénomination sociale), Siren number, address of the registered office (siège social), legal form (e.g., EURL, SARL, SA, SNC, SAS), and the amount of share capital (capital social) (Service-Public — Mentions obligatoires sur une facture).
  • Note: If the company is in the process of registration, the invoice must be issued in the company's name with the mention "Siret en cours d'attribution" (Siret in the process of being assigned) (Service-Public — Mentions obligatoires sur une facture).
  • The billing address must appear if it differs from the registered office address (Service-Public — Mentions obligatoires sur une facture).
• Identity of the buyer or client:
  • If the client is a business: Company name (full name if individual entrepreneur, or company name if a company) (Service-Public — Mentions obligatoires sur une facture).
  • If the client is a private individual: Full name and address of the client (unless they object), and billing address if different from the client's address (Service-Public — Mentions obligatoires sur une facture).
• Purchase order number: If previously established by the buyer (Service-Public — Mentions obligatoires sur une facture).
• Individual VAT identification number (numéro individuel d’identification à la TVA): Of the seller, and of the professional client if they are liable for TVA (Service-Public — Mentions obligatoires sur une facture). This is not required for invoices with a total net amount (HT) of 150 € or less (Service-Public — Mentions obligatoires sur une facture).
• Description of the product or service:
  • For products: Nature, brand, reference (Service-Public — Mentions obligatoires sur une facture).
  • For services: Materials supplied and labor (Service-Public — Mentions obligatoires sur une facture).
• Detailed breakdown of each service and product supplied: Quantity, precise denomination, unit price excluding TVA (prix unitaire HT), applicable TVA rate (taux de TVA applicable), or mention of TVA exemption if applicable (Service-Public — Mentions obligatoires sur une facture).
• Total amount payable excluding TVA (HT) and including TVA (TTC): Any additional charges (e.g., transport or packaging costs) must be specified (Service-Public — Mentions obligatoires sur une facture).
• Price reduction: Any rebates, discounts, or allowances acquired at the date of sale or service provision and directly related to the operation, excluding early payment discounts not specified on the invoice (Service-Public — Mentions obligatoires sur une facture).
• Payment due date: Conditions for early payment discounts (escompte) must be mentioned. If no discount is offered, the invoice must state "Escompte pour paiement anticipé : néant" (Early payment discount: none) (Service-Public — Mentions obligatoires sur une facture).
• Late payment penalty rate (taux de pénalités de retard): Applicable in case of non-payment by the due date (penalties are due without a reminder) (Service-Public — Mentions obligatoires sur une facture).
• Mention of the fixed indemnity of 40 €: For recovery costs in case of late payment; can only be claimed from a professional client (Service-Public — Mentions obligatoires sur une facture).

For invoices addressed to private individuals (particuliers), the invoice must also mention the existence and duration of the legal conformity guarantee (garantie légale de conformité) of at least 2 years for specific categories of goods (e.g., household appliances, IT equipment, consumer electronics, telephony, photographic equipment, DIY/gardening tools, games, sports articles, watches, lighting, sunglasses, furniture) (Service-Public — Mentions obligatoires sur une facture).

Registration IDs

• Siren number: This is the unique identification number (numéro Siren) of a business, composed of 9 digits, and is mandatory for both individual entrepreneurs and companies (Service-Public — Mentions obligatoires sur une facture).
• Individual VAT identification number (numéro individuel d’identification à la TVA): Required for the seller and for the professional client if they are liable for TVA, except for invoices with a total net amount (HT) of 150 € or less (Service-Public — Mentions obligatoires sur une facture).

VAT Rates

The provided sources mention the requirement to include the "taux de TVA applicable" (applicable TVA rate) or a mention of TVA exemption on invoices (Service-Public — Mentions obligatoires sur une facture). However, the sources do not specify the standard, reduced, or zero/exempt TVA rates or provide examples of what falls under each category.

Intra-EU Transactions

For intra-community deliveries (livraisons intracommunautaires) of goods that are exempt from TVA, the invoice must be issued no later than the 15th of the month following the delivery (Service-Public — Facturation).

For business-to-business (B2B) services where the TVA is subject to the reverse charge mechanism (auto-liquidation) by the client in another EU member state, the invoice must be issued no later than the 15th of the month following the service provision (Service-Public — Facturation). In such cases, the invoice must include the mention "Auto-liquidation" (Service-Public — Mentions obligatoires sur une facture).

Special Regimes

Small Business Exemption (Franchise en base de TVA)

Businesses operating under the régime de franchise en base de TVA (TVA exemption regime for small businesses) are not required to charge TVA on their invoices. In this case, invoices must include the specific mention: "TVA non applicable, art. 293 B du code général des impôts" (TVA not applicable, art. 293 B of the General Tax Code) (Service-Public — Mentions obligatoires sur une facture).

Thresholds for Micro-entrepreneurs: To qualify as a micro-entrepreneur (which benefits from a simplified tax and social regime, including the TVA exemption up to certain thresholds), the annual turnover (chiffre d'affaires) must not exceed (Service-Public — Micro-entrepreneur facturation):

• 203,100 € for sales activities (ventes de marchandises) in 2026.
• 83,600 € for service activities (prestations de services) in 2026.

Upcoming change to the mention: Starting September 1, 2026, the mention "TVA non applicable, art. 293 B du code général des impôts (CGI)" must be replaced by "TVA non applicable, art. L. 223 et s. du code des impositions sur les biens et services (CIBS)". A tolerance period is allowed until December 31, 2027, during which the reference to article 293 B of the CGI remains accepted (Service-Public — Facturation).

Other Particular Mentions

• Member of an approved management center or association: If the seller or service provider is a member of an approved management center (centre de gestion) or association (association agréée), the invoice must state: "Membre d'une association agréée, le règlement par chèque et carte bancaire est accepté" (Member of an approved association, payment by check and credit card is accepted) (Service-Public — Mentions obligatoires sur une facture).
• Eco-participation DEEE: Required for purchases of electronic products or equipment or furniture (Service-Public — Mentions obligatoires sur une facture).
• Remuneration for private copying (RCP): Required for the acquisition of a recording medium (Service-Public — Mentions obligatoires sur une facture).
• Self-billing (Auto-facturation): If the client issues the invoice on behalf of the seller or service provider, this must be indicated (Service-Public — Mentions obligatoires sur une facture).
• Artisanal activity: Businesses engaged in artisanal activities must include references to their professional insurance contract, the insurer's and guarantor's contact details, and the geographical coverage of the contract or guarantee (Service-Public — Mentions obligatoires sur une facture).

Simplified Invoices

The sources indicate that the individual VAT identification number is not required for invoices with a total net amount (HT) of 150 € or less (Service-Public — Mentions obligatoires sur une facture). This suggests a form of simplification for low-value invoices. However, the sources **do not provide further details on a general