France invoice requirements: mentions obligatoires and new 2026 fields

French invoices must carry a long list of mandatory mentions, and the e-invoicing reform adds four more from September 2026. Missing ones cost a fine per mention.

Alexia M.Comparisons and market guides editor

Published: 1 August 2026
Updated: 4 November 2026
Reading time: 1 min read

"France invoice requirements" and "france invoice mandate" lead Google's suggestions after "France invoice". The two are linked: the e-invoicing reform adds new mandatory mentions.

The mandatory mentions

Field	Notes
Invoice number	Unique and sequential
Invoice date and date of supply
Supplier name, address, legal form, capital, SIREN, RCS
Supplier VAT number
Customer name and billing address
Customer VAT number	For EU B2B
Description, quantity, unit price excluding VAT
VAT rate and amount by rate
Total excluding and including VAT
Payment due date and discount terms
Late payment penalty rate and €40 recovery fee	B2B

New from September 2026

The customer's SIREN.
The delivery address, if different from the billing address.
Whether the invoice covers goods, services or both.
Whether VAT is paid on debits, where the supplier has opted for it.

Foreign customers

EU business, B2B services: no French VAT, both VAT numbers, "autoliquidation".
Customer outside the EU: services are generally not subject to French VAT; state the legal basis.
Invoice in dollars: if French VAT applies, show it in euros as well.

Payment details

Put details the customer can pay locally on the invoice: an IBAN for EU customers, USD details for US customers, GBP details for UK customers.

Paying into France: the local rail

What	Detail
Local rail	SEPA Instant Credit Transfer
Run by	European Payments Council scheme, run by each bank
Settlement	Under ten seconds, 24/7
Published fee	By the EU Instant Payments Regulation, no more than the bank charges for a standard SEPA transfer

Source: European Payments Council: SEPA Instant Credit Transfer. Checked when this guide was last updated; the scheme's own page has the current figures.

Where Rivet fits

Rivet gives French companies EUR and GBP details on Growth and USD on every plan, and Rivet's invoicing puts those details on each invoice and tracks when it is paid. Rivet is not a bank; regulated partner institutions hold the funds. See how to invoice international clients.

Questions people ask

What are the mandatory mentions on a French invoice?

Among others: invoice number and date, supplier and customer identification, SIREN and VAT numbers, description, quantity, unit price, VAT rate and amount, totals, date of supply, payment due date, late payment penalties and the €40 recovery fee.

What changes in September 2026?

Four new mentions: the customer's SIREN, the delivery address if it differs from the billing address, whether the invoice covers goods, services or both, and whether VAT is paid on debits.

What is the fine for a missing mention?

€15 per missing or incorrect mention, capped at a quarter of the invoice amount, under the tax code.

How do I invoice an EU business customer?

Without French VAT, with both VAT numbers and the mention "autoliquidation", and report it in the European services declaration where required.

Sources

Written by

Alexia M.

Comparisons and market guides editor

Alexia compares the accounts, cards and payment tools companies weigh before they switch, and writes Rivet's market guides for founders in a specific country. Prices in Alexia's comparisons come from each provider's own pricing page on the date given in the article, rules come from the regulator or tax authority that sets them, and every source is listed at the end.