Complete Guide to French Invoices: Mandatory Information and Requirements

/in /by

Creating a French invoice requires strict adherence to both legal and tax regulations. Whether you’re issuing invoices to individuals or businesses, they must contain specific mandatory information to remain compliant with the French Commercial Code and tax law. This guide explains everything you need to know about creating a compliant French invoice while ensuring accuracy and clarity.

What is a French Invoice?

A French invoice is an official document that provides proof of a commercial transaction. It is essential for accounting purposes, VAT reporting, and legal compliance. Proper invoicing helps avoid penalties and ensures smooth business operations.

When Must You Issue a French Invoice?

  1. Business-to-Business (B2B): Invoices are mandatory for any sale of products or services between professionals. Two copies must be created—one for the buyer and one for the seller.
  2. Business-to-Consumer (B2C):
    • Sale of Goods: An invoice must be issued if requested by the customer.
    • Distance Sales (e.g., e-commerce): Invoices are always required.
    • Services: If the total service cost exceeds €25 (including VAT), an invoice is mandatory or must be issued upon customer request.

Mandatory Information for a French Invoice

To remain compliant, a French invoice must include the following details:

General Invoice Information

  • Invoice Date: Date of issuance.
  • Invoice Number: A unique sequential number with no gaps (e.g., 2024-01-XX).
  • Transaction Date: Date of delivery or service completion.
  • Purchase Order Reference (if applicable).

Seller’s Details

  • Full name (for sole proprietors) or company name.
  • SIREN or SIRET Number: Identifiers for registered businesses.
  • RCS Number: For merchants, mention the commercial court and location.
  • RM Number: For artisans, include the “SIREN + RM + department number.”
  • Registered office address (not a branch).
  • Company Legal Form: EURL, SARL, SAS, etc., and share capital (for companies).
  • VAT identification number (required for invoices exceeding €150).

If the company is still registering, the invoice must state “SIRET pending.”

Buyer’s Details

  • Individual or company name.
  • Address of the buyer (and delivery address, if different).

Product or Service Information

  • Clear description of products or services (e.g., nature, brand, reference).
  • Price Breakdown: Itemized prices, additional charges like shipping, and applicable VAT rates.
  • VAT Rates and Total VAT Amount: If multiple VAT rates apply, detail each rate line by line.
  • Discounts: Specify any reductions applied at the time of sale.
  • Total Payable Amount: Show totals excluding VAT and including VAT.

Payment Terms

  • Payment Deadline: Specify the due date.
  • Penalties for late payment, including the €40 recovery fee.
  • Early payment discount terms (or mark “No discount for early payment”).

French Invoices for Businesses (B2B)

Invoicing professional clients involves additional details:

  • Clearly state the buyer’s company name and registered office.
  • Specify payment terms, including penalties for late payments and recovery costs.
  • Include applicable VAT details for each product or service.

Non-compliance Penalties:
Failure to provide mandatory invoice details can result in:

  • A fine of €15 per missing or incorrect detail (up to 25% of the invoice’s value).
  • Larger fines of €75,000 for individuals or €375,000 for companies for issuing incomplete, fraudulent, or incorrect invoices.

Special Cases for French Invoices

Certain situations require additional wording on a French invoice:

  1. VAT Exemption: Include “TVA non applicable, Art. 293 B du CGI” when VAT does not apply.
  2. Self-Liquidation (Autoliquidation): Used for subcontractor work where the principal contractor declares VAT.
  3. Auto-Facturation: When the buyer issues the invoice on behalf of the seller.
  4. Professional Insurance: For artisans, state the insurer’s details and coverage.
  5. Eco-Participation Fees: For electronics or media products, add the required eco-tax wording.

Tax Requirements for French Invoices

French tax law imposes additional obligations:

  • Clearly reference VAT exemptions or special regimes, such as “Régime particulier – Biens d’occasion” for second-hand goods.
  • If VAT self-liquidation applies, mention “Autoliquidation.”
  • Comply with EU VAT Directives, particularly for cross-border transactions.

Electronic Invoices in France

Electronic invoicing is becoming increasingly common in France. To be valid, electronic invoices must:

  1. Guarantee authenticity, legibility, and integrity of content.
  2. Use methods such as:
    • Certified electronic signatures.
    • Electronic Data Interchange (EDI) systems.
    • Reliable audit trails connecting the invoice to the transaction.

Mandatory details for electronic invoices remain identical to paper invoices.

Ensure Compliance with French Invoicing Rules

Following French invoicing regulations ensures smooth financial operations and prevents costly penalties. Whether dealing with individuals or businesses, adhering to these requirements is vital for both VAT compliance and legal accountability.

About ESCEC International

For businesses looking to streamline operations and achieve international compliance, ESCEC International offers tailored services and expert guidance. From understanding invoicing obligations in France to expanding operations globally, ESCEC International ensures your processes meet all legal standards.

Learn more about their solutions by visiting www.escec-international.com. Let ESCEC International help your business grow efficiently and stay compliant.