How to Invoice in France

In France, an invoice is required for sales between businesses. The Ministry of the Economy's page on mandatory invoice details (France, dated February 25, 2026) says "Dès l'instant où la transaction est faite entre deux professionnels, l'émission d'une facture est obligatoire." (our translation: as soon as a transaction takes place between two businesses, an invoice must be issued). It adds: "Cette facture doit généralement être émise au moment de la livraison du bien ou de la réalisation de la prestation de services." (our translation: the invoice is, as a rule, to be issued when the goods are delivered or the service is completed). The same page lists the details every invoice must show, from the issue date and a unique number to the totals and payment terms. They're in the checklist below.

France's e-invoicing reform is phased by business size. The tax administration's page on the reform (impots.gouv.fr, France, modified January 16, 2026) says "À compter du 1er septembre 2026, toutes les entreprises quelle que soit leur taille" (our translation: from September 1, 2026, all businesses, whatever their size) "devront recevoir leurs factures sous forme électronique, dès lors que leur fournisseur a l’obligation de les émettre sous ce format" (our translation: must receive their invoices in electronic form, where their supplier is required to issue them in that format), and that from that date "les grandes entreprises et les entreprises de taille intermédiaire seront tenues d’émettre leurs factures sous format électronique" (our translation: large companies and mid-sized companies (ETI) are required to issue their invoices electronically). "À compter du 1er septembre 2027" (our translation: from September 1, 2027), issuing electronically "sera obligatoire pour les petites et moyennes entreprises ainsi que pour les micro-entreprises" (our translation: becomes compulsory for small and medium-sized businesses and for micro-businesses). The Ministry of the Economy's page (dated February 25, 2026) adds that "Quatre nouvelles mentions obligatoires devront figurer sur les factures" (our translation: four new mandatory details will have to appear on invoices), starting with "le numéro Siren du client" (our translation: the customer's SIREN number).

For TVA, impots.gouv.fr (France, modified October 14, 2026) refers to the "taux normal de TVA fixé à 20 %" (our translation: the standard TVA rate, set at 20%). Reduced rates apply to specific goods and services under conditions; the same page says, for example, that "deux taux réduits de TVA sont susceptibles, sous certaines conditions, de s’appliquer aux travaux réalisés dans des logements" (our translation: two reduced TVA rates can apply, under conditions, to work carried out in homes). impots.gouv.fr or an accountant (expert-comptable) can confirm the rate for your goods or services.

Worked example, with sample figures: a consultant in France who charges TVA invoices a French business client for 5 days at €500.00 a day, so €2,500.00 before tax (hors taxes). At the 20% standard rate impots.gouv.fr gives, and assuming no reduced rate or exemption applies, the TVA is €2,500.00 × 20% = €500.00 and the total including tax (toutes taxes comprises) is €2,500.00 + €500.00 = €3,000.00. Both totals go on the invoice: the Ministry of the Economy (dated February 25, 2026) says "Les sommes hors taxes et toutes taxes comprises doivent apparaître obligatoirement sur la facture." (our translation: amounts before tax and including tax must both appear on the invoice).