France VAT Invoice Template

What French invoice rules require on the document

8 things have to appear before this counts as a valid invoice in France. The detail people miss most often is the SIREN number of both parties, not only the seller's.

• A unique, sequential invoice number
• The invoice issue date and the date the supply was made
• The seller's name, address and SIREN number
• The customer's name and address, and their SIREN number when the customer is a business
• The VAT identification number of both parties where applicable
• A description of the goods or services, with quantity and unit price
• The VAT rate and VAT amount for each rate, and the total before and after VAT
• The payment due date, late payment penalties and the €40 recovery indemnity

Verified against the French tax administration on 2026-11-11.

A facture has more mandatory mentions than most English templates

French invoices must show the issue date, a unique sequential number, the supply date, both parties' names and addresses, the seller's SIREN, the buyer's SIREN for business customers, the VAT number where applicable, a description with quantity and unit price, the VAT rate and amount per line, and the total before and after VAT.

The list comes from article 242 nonies A of the CGI and from the Code de commerce. Since 1 September 2026 four more mentions apply to businesses in the e-invoicing scope: the customer's SIREN, the delivery address when it differs, the category of operation, and the option for VAT on debits where it applies.

• Seller and business customer: name, address and SIREN.
• VAT numbers where the parties are liable for VAT.
• Delivery address when it differs from the customer's address.
• Payment due date, late payment penalty rate and the €40 recovery indemnity.

Verified against the Service Public Entreprendre page checked on 11 August 2026 and the DGFiP e-invoicing guidance.

E-invoicing is live, and a PDF by email is not an e-invoice

Since 1 September 2026 all VAT-registered businesses in France must be able to receive electronic invoices through an approved platform. Large and mid-sized companies must issue them from that date, and SMEs and micro-enterprises from 1 September 2027. A PDF sent by email does not qualify.

A compliant e-invoice is structured data, in UBL, CII or a mixed format, sent through a platform approved by the tax administration. The platform also reports transaction data to the DGFiP. A scanned paper invoice or an ordinary PDF lacks the structure and the reporting channel, so it does not meet the requirement.

• Receive: all VAT-registered businesses since 1 September 2026.
• Issue: large and mid-sized companies since 1 September 2026.
• Issue: SMEs and micro-enterprises from 1 September 2027.
• A PDF by email is not a compliant electronic invoice for a domestic B2B supply.

Verified against the DGFiP page updated on 26 May 2026. This tool produces a PDF, not a structured e-invoice.

Franchise en base still means issuing a facture

Businesses under the French VAT franchise scheme do not charge VAT, but they still issue invoices. The invoice must carry the exact wording "TVA non applicable, art. 293 B du CGI" instead of a VAT line. Do not show 0% VAT, because that is a different statement from being outside the VAT charge.

Micro-entrepreneurs are in scope for the e-invoicing reform even though they are not liable for VAT. They must be able to receive e-invoices, and they must be able to issue them when their phase arrives. Keeping the franchise wording on the invoice does not remove that obligation.

• No VAT line while the franchise applies.
• Use the exact wording required by article 293 B of the CGI.
• Do not show a 0% VAT line: it is not the same statement.
• The e-invoicing reception duty applies to micro-entrepreneurs too.

The invoice still has to identify the parties and describe the supply. The exemption changes the tax line, not the rest of the document.

Late payment terms are not optional wording

A French invoice to a business must state when payment is due, the late payment penalty rate, and the fixed €40 recovery indemnity. These are legal mentions, not negotiation extras. Missing them weakens your position if the invoice is paid late.

The Code de commerce sets the framework for payment terms between businesses. Penalties are due without a reminder once the due date passes, and the €40 indemnity covers recovery costs. Put the terms on the invoice itself rather than only in the contract, because the invoice is what the accounts team receives.

• State the payment due date on the invoice.
• State the late payment penalty rate.
• State the €40 fixed recovery indemnity.
• Mention that no early payment discount applies, if that is the case.

This is general information, not legal advice. Check the current Code de commerce rules or ask a lawyer before relying on a penalty clause.

Keep the invoice for ten years

French accounting rules require invoices and other accounting records to be kept for ten years from the close of the financial year. That is longer than the six-year tax audit period. An electronic invoice must remain readable and retrievable for the full ten years.

The ten-year period comes from article L123-22 of the Code de commerce and applies to accounting supporting documents, including customer and supplier invoices. The tax administration has a shorter control period, but that does not shorten the accounting retention duty.

• Ten years from the close of the financial year.
• Applies to invoices issued and invoices received.
• Keep electronic invoices readable and retrievable.
• The tax audit period is shorter, but it does not replace the ten-year rule.

Verified against Service Public Entreprendre on 11 November 2026.

VAT registration and the value thresholds

These rules usually matter only once turnover crosses a threshold, which is what makes them easy to miss: an invoice that was fine last month can trigger registration and collection duties the first time it crosses the line.

• Businesses using the VAT franchise en base do not charge VAT, but they still issue invoices and must show the wording "TVA non applicable, art. 293 B du CGI" instead of a VAT line.
• Since 1 September 2026 every VAT-registered business must be able to receive electronic invoices through an approved platform.
• Large and mid-sized companies must issue electronic invoices from 1 September 2026. SMEs and micro-enterprises must issue them from 1 September 2027.
• Invoices and other accounting records must be kept for ten years from the close of the financial year.