Educational guide
How to Invoice in France
TVA rules and company disclosures shape every professional bill; public-sector flows may require Chorus Pro.
This page is for general education only. Tax law, e-invoicing rules, and invoice mandates vary by sector, threshold, and updates from authorities. Confirm requirements with a qualified accountant, lawyer, or government guidance for your situation.
Invoicing in France is governed by strict rules under the Code de commerce and the Code général des impôts. Every B2B transaction must produce a facture containing mandatory mentions légales including the seller's SIREN/SIRET number, TVA intracommunautaire number, and a detailed breakdown of TVA at the applicable rates — 20% standard, 10% intermediate, 5.5% reduced, or 2.1% super-reduced. Omitting any required field can result in a €15 fine per missing mention per invoice, and repeated violations can lead to penalties of up to €375,000 for companies.
France is implementing mandatory e-invoicing (facturation électronique) for all B2B transactions through the Portail Public de Facturation (PPF) and certified private platforms known as PDPs (Plateformes de Dématérialisation Partenaires). Large enterprises are subject to the requirement first, with SMEs and micro-enterprises following on a phased timeline. All businesses must eventually be able to both receive and issue structured e-invoices in formats such as Factur-X, UBL, or CII. Public sector invoicing already requires Chorus Pro.
Payment terms in France are legally capped at 60 days from invoice date, or 45 days end-of-month, under the LME law (Loi de Modernisation de l'Économie). Late payment penalties, including interest at a minimum rate tied to the ECB refinancing rate plus 10 points, are automatically due without the need for a formal reminder. Every invoice must also mention the €40 fixed recovery indemnity for late payment. French business culture places high value on formality, precision, and compliance, making accurate invoicing essential for maintaining commercial relationships and avoiding regulatory scrutiny from the DGCCRF.
Invoice checklist: common fields in France
What buyers, auditors, and tax authorities often expect to see on a commercial invoice. “Required” reflects typical compliance expectations for registered businesses—not every sole trader scenario.
Seller Name & Address
Usually requiredRaison sociale, SIREN/SIRET, and registered address are mandatory. Include the RCS registration city and legal form (SAS, SARL, etc.) as required by the Code de commerce.
Buyer Name & Address
Usually requiredFull legal name and registered address of the buyer. For intra-EU B2B transactions, the buyer's TVA intracommunautaire number must also be displayed on the invoice.
Invoice Number
Usually requiredMust follow a chronological, unbroken sequence (numérotation séquentielle sans rupture). Multiple numbering series are allowed if each series is independently sequential and clearly identified.
Invoice Date
Usually requiredDate d'émission is mandatory. The delivery or service completion date must also appear if it differs from the invoice date, as it affects TVA reporting periods.
TVA Number
Usually requiredNuméro de TVA intracommunautaire of both seller and buyer is required for B2B transactions. The format is FR followed by a 2-digit key and the 9-digit SIREN number.
Tax Breakdown
Usually requiredShow the HT (hors taxes) amount, the TVA rate and amount per applicable rate, and the TTC (toutes taxes comprises) total. If TVA-exempt, cite the specific legal article justifying the exemption.
Currency
Usually requiredEUR for domestic transactions. Foreign currency invoices are permitted but must reference the EUR conversion used for TVA calculation purposes with the exchange rate source documented.
Payment Terms
Usually requiredLegally required on every invoice: the due date, the applicable late-payment penalty interest rate, and the mandatory mention of the €40 fixed recovery indemnity for late payment.
Late Payment Penalty Mention
Usually requiredFrench law requires every invoice to state the late-payment interest rate and the €40 indemnité forfaitaire de recouvrement. Omitting these mentions is a sanctionable infraction.
Tax and regulatory themes in France
TVA (VAT)
Standard rate 20%, intermediate 10% (restaurants, transport), reduced 5.5% (food, books, energy), super-reduced 2.1% (press, medicines). Corsica and overseas territories have special rates.
Autoliquidation (Reverse Charge)
Applies to intra-EU B2B purchases and certain domestic construction subcontracting. The invoice must state 'Autoliquidation' and show no TVA amount.
E-Invoicing Mandate
France is phasing in mandatory structured e-invoicing (Factur-X, UBL, CII) via Chorus Pro for public sector and PPF/PDP for B2B. All businesses must eventually receive and issue e-invoices.
Popular payment methods in France
Methods commonly used for B2B and freelance payments. Availability depends on banks, platforms, and contract terms.
- Virement SEPA (bank transfer)
- Prélèvement SEPA (direct debit)
- Carte bancaire (CB, Visa, Mastercard)
- Chèque (declining but still used)
- PayPal / Lydia
Business and cultural tips for France
- French law requires invoices to mention late-payment penalties (taux d'intérêt de retard) and the €40 fixed recovery indemnity — omitting these is an infraction.
- Use formal language and 'Monsieur/Madame' in accompanying emails; French business culture values politesse.
- Large French enterprises have strict AP processes — always include the bon de commande (purchase order) reference.
- Deliver invoices promptly; the LME law caps payment terms at 60 days and DGCCRF actively audits compliance.
- For micro-enterprises exempt from TVA, include the mention 'TVA non applicable, article 293 B du CGI' on every invoice without exception.
- When invoicing French public entities, submit through Chorus Pro — PDF invoices sent by email are not accepted for government contracts.
- Prepare for the e-invoicing mandate by adopting Factur-X or connecting to a PDP platform before the compliance deadline for your business size.
- French AP departments verify SIREN/SIRET validity — ensure your numbers are active and up to date on the INSEE/Sirene registry.
Invoicing in France: common questions
Invoicing guides for other countries
Prefer a product overview for this market? See Billed for France.
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