If you invoice in France, you must comply with strict compliance rules. Whether you're an entrepreneur, freelancer, or business owner, understanding these requirements is essential to avoid penalties and ensure the legal validity of your invoices.
What is invoice compliance?
Invoice compliance in France refers to all the mandatory information that any invoice must include according to the General Tax Code (CGI). These requirements vary depending on whether you invoice businesses (B2B) or consumers (B2C).
Essential mandatory mentions
Supplier identity
Name or company name, full address, SIREN/SIRET number. For companies: legal form, share capital, trade registry.
Intra-community VAT number
Mandatory for VAT-liable businesses, except in cases of exemption or small business scheme.
Customer identity
Name or company name, address. In B2B, the customer's SIREN number may be required.
Date and invoice number
The invoice must be dated and have a unique and sequential number.
Details of services or products
Precise description of goods or services, quantities, unit prices.
VAT and totals
Breakdown by VAT rate, excluding VAT amount, VAT and including VAT. Mention exemption if applicable.
Payment terms
Due date, late payment penalties (rate and terms), fixed recovery fee (€40).
Why is compliance important?
Failure to comply with mandatory mentions exposes your business to several risks: tax penalties of up to €15 per missing mention (capped at 25% of the invoice amount), inability for your customer to deduct VAT, invoice dispute in court, and damaged professional image.
Common mistakes to avoid
- ✗Forgetting the SIREN or SIRET number
- ✗Not mentioning late payment penalties
- ✗Omitting the fixed recovery fee (€40)
- ✗Displaying VAT when you're on the small business scheme
- ✗Non-sequential invoice numbering
- ✗Missing due date
How to ensure compliance easily?
The best solution is to use an invoice generator that automatically integrates all mandatory mentions according to your situation. Our free tool allows you to create compliant invoices in just a few clicks, without risk of omission.
Create compliant invoices in a few clicks
Our free generator automatically includes all mandatory mentions for France.