In France, invoices must comply with mandatory information requirements defined by the General Tax Code (CGI), particularly Article 242 nonies A. This guide details all requirements according to the invoicing context (B2B or B2C).
⚠️ Disclaimer: This guide is provided for informational purposes only and does not constitute legal or tax advice. For complex situations, consult a certified accountant or tax lawyer.
B2B France
Context: B2B_FR
22 requirements, 9 rules
Required Information
Supplier Name & Address
RequiredThe invoice must indicate the full name and address of the seller.
Conditions:
Always required
Example:
ABC SAS, 10 Avenue de la République, 75011 Paris
Legal sources:
la facture mentionne le nom des parties ainsi que leur adresse et leur adresse de facturation si elle est différente
Business Tax ID (SIREN/SIRET)
RequiredThe invoice must include the seller's company identification number (siren number).
Conditions:
Always required for registered businesses
Example:
Siren 123 456 789
Legal sources:
1° Le nom complet, le numéro d'identification mentionné au premier alinéa de l'article R. 123-221 du code de commerce et l'adresse de l'assujetti et de son client
VAT Number
RequiredThe invoice must show the seller's VAT identification number.
Conditions:
Always required (for VAT-registered suppliers)
Example:
VAT: FR12 123456789
Legal sources:
2° Le numéro individuel d'identification attribué à l'assujetti en application de l'article 286 ter du code précité et sous lequel il a effectué la livraison de biens ou la prestation de services
Customer Name & Address
RequiredThe invoice must show the buyer's full name and address (and billing address if different).
Conditions:
Always required
Example:
XYZ SA, 5 Boulevard des Fleurs, 06000 nice
Legal sources:
la facture mentionne le nom des parties ainsi que leur adresse et leur adresse de facturation si elle est différente
Customer Tax ID
RequiredThe invoice must include the customer's business identification number when the customer is a business.
Conditions:
Required for business customers
Example:
Siren 987 654 321
Legal sources:
1° ... le numéro d'identification mentionné au premier alinéa de l'article R. 123-221 du code de commerce ... de son client
Customer VAT Number
RequiredThe customer's intra-Community VAT number must appear on the invoice when the customer is liable for VAT (exempt intra-Community delivery or reverse charge transaction).
Conditions:
Required if customer is liable for VAT (e.g. intra-EU supply or reverse charge)
Example:
VAT: DE 123456789
Legal sources:
3° Les numéros d'identification ... du vendeur et de l'acquéreur pour les livraisons désignées au I de l'article 262 ter ... ; 4° Le numéro d'identification ... du prestataire ainsi que celui fourni par le preneur pour les prestations pour lesquelles le preneur est redevable de la taxe
Delivery Address
RequiredThe delivery address of the goods must be mentioned if it differs from the customer's address.
Conditions:
Required if goods delivery address is different from billing address
Example:
ABC Warehouse, 20 Route du Port, 06200 Nice
Legal sources:
7° bis L'adresse de livraison des biens si elle est différente de l'adresse du client
Invoice Date
RequiredThe date on which the invoice is issued must be mentioned on the invoice.
Conditions:
Always required
Example:
Invoice date: 10/01/2025
Legal sources:
6° Sa date d'émission
Supply/Delivery Date
RequiredThe date of delivery of goods or provision of services (or down payment) must be indicated if it is different from the date of issue of the invoice.
Conditions:
Required if different from invoice date
Example:
Delivery date: 05/01/2025
Legal sources:
la date de la vente ou de la prestation de service
Invoice Number
RequiredThe invoice must have a unique number based on a continuous chronological sequence.
Conditions:
Always required
Example:
FAC-2025-000123
Legal sources:
7° Un numéro unique basé sur une séquence chronologique et continue
Purchase Order Number
RequiredThe purchase order number must be mentioned on the invoice if it was previously established by the buyer.
Conditions:
Required if a purchase order was issued by the buyer
Example:
PURCHASE ORDER NO.
Legal sources:
La facture mentionne le numéro du bon de commande lorsqu'il a été préalablement établi par l'acheteur
Line Items Details
RequiredFor each good delivered or service rendered, the invoice must indicate the quantity, the precise name, the unit price excluding taxes and the applicable VAT rate (or the mention of the VAT exemption if applicable).
Conditions:
Always required (for each line item)
Example:
2 × Laptop – €1,000 excl. tax unit – 20% VAT
Legal sources:
8° Pour chacun des biens livrés ou des services rendus, la quantité, la dénomination précise, le prix unitaire hors taxes et le taux de taxe sur la valeur ajoutée ... ou, le cas échéant, le bénéfice d'une exonération
Nature of Operations
RequiredThe invoice must specify whether the transactions invoiced relate exclusively to deliveries of goods, exclusively to the provision of services, or whether they are both categories of transactions.
Conditions:
Always required
Example:
Supply of goods or services
Legal sources:
8° bis L'information selon laquelle les opérations ... sont constituées exclusivement de livraisons de biens ou exclusivement de prestations de services ou ... des deux catégories
Price Discounts
RequiredThe invoice must indicate all discounts, rebates, rebates or discounts acquired and quantifiable during the operation and directly related to this operation (excluding discounts not provided for on the invoice).
Conditions:
If applicable to the transaction
Example:
Exceptional 5% discount granted
Legal sources:
9° Tous rabais, remises, ristournes ou escomptes acquis et chiffrables lors de l'opération et directement liés à cette opération
Invoice Total
RequiredThe total amounts excluding taxes and total all taxes included (including all taxes) must appear on the invoice.
Conditions:
Always required
Example:
Total excluding tax: €1,200; VAT: €240; Total including tax: €1,440
Legal sources:
Les sommes hors taxes et toutes taxes comprises doivent apparaître obligatoirement sur la facture.
VAT Breakdown
RequiredThe invoice must mention the amount of VAT to be paid and, by tax rate, the total excluding tax and the corresponding tax, separately.
Conditions:
Always required (clear breakdown if multiple VAT rates apply)
Example:
20%: base €1,200, VAT €240; 5.5%: base €100, VAT €5.50
Legal sources:
11° Le montant de la taxe à payer et, par taux d'imposition, le total hors taxe et la taxe correspondante mentionnés distinctement
Payment Due Date
RequiredThe invoice must mention the date on which the payment must be made.
Conditions:
Always required (for B2B transactions)
Example:
Due Date: 31/01/2025
Legal sources:
La facture mentionne la date à laquelle le règlement doit intervenir.
Early Payment Discount
RequiredThe invoice must specify the discount conditions in case of advance payment (or indicate that no discount is granted if this is the case).
Conditions:
Always required
Example:
discount for early payment; none.
Legal sources:
Elle précise les conditions d'escompte applicables en cas de paiement anticipé ...
Late Payment Penalties
RequiredThe invoice must indicate the rate of late payment penalties payable from the day following the date of payment in the event of late payment.
Conditions:
Always required
Example:
Late penalties: 10% annual rate
Legal sources:
le taux des pénalités exigibles le jour suivant la date de règlement inscrite sur la facture ... en cas de retard de paiement
Recovery Fee
RequiredThe invoice must mention the legal lump sum compensation of €40 due to the creditor for collection costs in the event of late payment.
Conditions:
Always required (for B2B invoices)
Example:
Flat-rate recovery allowance: €40
Legal sources:
ainsi que le montant de l'indemnité forfaitaire pour frais de recouvrement due au créancier en cas de retard de paiement
structured format
RequiredThe invoice must be issued in a structure format in accordance with EN 16931 for national B2B e-invoicing.
Conditions:
Required for domestic B2B e-invoicing (from 2026)
Example:
Factur-X (PDF/A-3 + XML EN 16931)
Legal sources:
La facturation electronique devient obligatoire pour les transactions B2B domestiques selon le calendrier.
Fiscal Representative
RequiredWhere a tax representative is liable for VAT for the supplier, the invoice must show the individual VAT number of that tax representative as well as their full name and address.
Conditions:
Required if a fiscal representative is liable for the VAT
Example:
Tax Representative: DEF Ltd (VAT GB123456789), 22 Baker St, London
Legal sources:
5° ... le numéro individuel d'identification attribué à ce représentant fiscal ... ainsi que son nom complet et son adresse
Special Rules
VAT Exemption Display
Special ruleExplanation:
Mandatory mention on invoices in the event of a VAT deductible (the company does not collect VAT). Include the mention: "TVA non applicable, art. 293 B du CGI" / "TVA non applicable, article 293 B du CGI"
Legal sources:
la facture ... doit comporter la mention : " TVA non applicable, article 293 B du CGI ":contentReference[oaicite:21]{index=21}
Reverse Charge Mechanism
Special ruleExplanation:
The mention “Reverse charge” is mandatory when the purchaser or lessee is liable for VAT (reverse charge of tax). Include the mention: "Autoliquidation"
Legal sources:
13° Lorsque l'acquéreur ou le preneur est redevable de la taxe, la mention : " Autoliquidation "
Self-Billing
Special ruleExplanation:
The mention “Self-invoicing” is mandatory when the invoice is issued by the purchaser or lessee in the name and on behalf of the supplier. Include the mention: "Autofacturation"
Legal sources:
14° Lorsque l'acquéreur ou le preneur émet la facture au nom et pour le compte de l'assujetti, la mention : " Autofacturation "
VAT Group Member
Special ruleExplanation:
If the seller belongs to a single taxable person (VAT group), the invoice must include the words “Member of a single taxable person”, as well as the name, address and VAT number of this member. Include the mention: "Membre d’un assujetti unique" / "Membre d'un assujetti unique"
Legal sources:
5° bis ... la mention " Membre d'un assujetti unique " ainsi que le nom, l'adresse et le numéro ... de ce membre
Travel Agency Special Scheme
Special ruleExplanation:
Mandatory mention if the seller applies the special VAT regime for travel agencies. Include the mention: "Régime particulier–Agences de voyages" / "Régime particulier-Agences de voyages"
Legal sources:
15° Lorsque l'assujetti applique le régime particulier des agences de voyage, la mention " Régime particulier-Agences de voyages "
Margin Scheme
Special ruleExplanation:
Mandatory mention if the margin regime (second-hand goods, art objects, collectors' items or antiques) applies. Include the mention: "Régime particulier-Biens d'occasion" / "Régime particulier-Objets d'art" / "Régime particulier-Objets de collection et d'antiquité"
Legal sources:
16° ... la mention " Régime particulier-Biens d'occasion ", " Régime particulier-Objets d'art " ou " Régime particulier-Objets de collection et d'antiquité "
New Means of Transport
Special ruleExplanation:
In the event of intra-community delivery of a new means of transport, the invoice must specify the characteristics of the means of transport (defined by law).
Legal sources:
17° Les caractéristiques du moyen de transport neuf ... pour les livraisons mentionnées au II de ce même article:contentReference[oaicite:27]{index=27}
Public Auction Margin Scheme
Special ruleExplanation:
For public auction sales subject to the margin regime, the invoice must separately break down the hammer price, taxes and fees, and not show VAT.
Legal sources:
18° ... pour les livraisons aux enchères publiques ... soumises au régime de la marge ... Cette facture ne doit pas mentionner de taxe sur la valeur ajoutée.:contentReference[oaicite:28]{index=28}
Simplified Invoice
Special ruleExplanation:
Invoices for an amount less than or equal to €150 excluding VAT, those issued by a taxable person exempt from VAT, and certain specific documents may not include the seller's VAT number or the mention of the exemption (mentions 2° and 12°).
Legal sources:
II. – Les factures ≤ 150 € HT ainsi que celles des assujettis en franchise en base ... peuvent ne pas comporter les mentions énoncées aux 2° et 12°:contentReference[oaicite:29]{index=29}
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