Source: https://rivet.global/blog/france-invoice-requirements-mentions-obligatoires
Published: 2026-08-01 · Updated: 2026-11-04 · By Alexia M.

# France invoice requirements: mentions obligatoires and new 2026 fields

What a French invoice must include: the mentions obligatoires, the new September 2026 fields (SIREN, delivery address, nature of operation) and penalties.

## Key takeaways

- French invoices must show both parties' names and addresses, the supplier's SIREN and VAT number, a unique sequential number, dates, a description, unit prices, VAT by rate, totals and payment terms.
- The e-invoicing reform adds the customer's SIREN, the delivery address if different, the nature of the operation and the VAT-on-debits option where chosen.
- B2B invoices must state the late payment penalty rate and the €40 fixed recovery fee.
- Reverse-charge invoices to EU businesses show no French VAT and the mention "autoliquidation".

"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

1. The customer's SIREN.
2. The delivery address, if different from the billing address.
3. Whether the invoice covers goods, services or both.
4. 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](https://www.europeanpaymentscouncil.eu/what-we-do/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](/blog/how-to-invoice-international-clients).

## Questions

### 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.