Mandatory invoice mentions in France in 2026

An incomplete invoice exposes the business that issues it to fines, and the one that pays it to losing its VAT deduction. Here is the complete list, mention by mention, including what the e-invoicing reform adds.

Updated October 14, 2026

In France, what a business-to-business invoice must contain is set mainly by article 242 nonies A of annex II to the French Tax Code (CGI) and article L441-9 of the Commercial Code. The rules apply to every sale of goods or services between businesses, whatever their size. Invoices issued in France are written in French.

1. The seller

• Name or company name; a sole trader adds "EI" or "Entrepreneur individuel" next to the name.
• Address of the registered office or establishment.
• SIREN or SIRET number.
• VAT number, whenever the seller charges VAT.
• For a company: its legal form (SAS, SARL…) and share capital.
• Where relevant, "RCS" followed by the registry city, or "RM" for craftsmen.

2. The customer

• Name and billing address.
• Their VAT number if they have one; mandatory for reverse charge and intra-EU supplies.
• With the reform: their SIREN number (see below).

3. The document

• The issue date.
• A unique number from a chronological, continuous sequence: no gaps, no duplicates. Several series are allowed (one per year, e.g. F2026-0001) as long as each is continuous.
• The date of the sale or service when it differs from the invoice date.
• For a credit note: the invoice it corrects.

4. What is sold, and the amounts

• A precise description of each product or service, the quantity and the net unit price.
• Any discounts or rebates granted.
• The VAT rate of each line (20%, 10%, 5.5% or 2.1%).
• The net total, the VAT amount per rate and the total including VAT.
• Without VAT, the reason, worded exactly: "TVA non applicable, art. 293 B du CGI" (small-business exemption), "Autoliquidation" (reverse charge), or the exemption article.

5. Payment terms

• The due date. Between businesses, payment terms can't exceed 60 days from the invoice date (or 45 days end of month if agreed).
• The late-payment interest rate; by default, the European Central Bank's rate plus 10 points.
• The €40 flat recovery fee, owed for each invoice paid late.
• The early-payment discount terms, or "Pas d'escompte pour paiement anticipé" (no discount).

6. The 4 new mentions of the reform

France's e-invoicing reform adds four mentions, which follow its roll-out calendar (see our guide to French e-invoicing):

7. Trade-specific mentions

• Construction trades: the mandatory professional insurance (ten-year liability), with the insurer and the area covered.
• Reverse charge in construction (subcontracting): "Autoliquidation", with VAT due by the customer.

What a missing mention costs

• A €15 tax fine per missing or wrong mention, capped at a quarter of the invoice amount (CGI, art. 1737).
• An administrative fine of up to €75,000 for an individual and €375,000 for a company, doubled for repeat offences (Commercial Code, art. L441-16).
• For the customer: the tax office can refuse the VAT deduction on an irregular invoice.