How to invoice in France
A French invoice (facture) shows 20% TVA, your TVA number, and mandatory mentions such as the SIREN. France's B2B e-invoicing reform started on 1 September 2026, so this page covers both the classic requirements and the reform.
| France at a glance | Detail |
|---|---|
| Currency | EUR (€) |
| Standard TVA | 20% |
| Tax ID | TVA No. |
| Paper size | A4 |
| Typical terms | Net 30 |
| E-invoicing | Phasing in |
Tax ID format: “FR”, a two-character key and the nine-digit SIREN — e.g. FR12345678901.
What French invoices must include
- The word “Invoice” and a unique, sequential invoice number
- The issue date (and the supply date if it differs)
- Your business name, address and TVA No.
- The client's name and address (and their TVA No. for reverse-charge or intra-EU supplies)
- A clear description and quantity for each line
- The net amount per TVA rate, the rate(s) applied and the TVA amount
- The total payable, in EUR
- Payment terms, the due date and how to pay (bank name and account number or IBAN)
- Your SIREN / SIRET registration number
- The statutory late-payment penalty rate and the €40 recovery indemnity
TVA & reverse charge
The usual French TVA notes read:
- Intra-Community supply, article 138(1), VAT Directive 2006/112
- Reverse charge — VAT to be accounted for by the recipient (article 196, VAT Directive 2006/112)
E-invoicing in France
Since 1 September 2026, all VAT-registered businesses established in France must be able to receive e-invoices through an approved platform (plateforme agréée, formerly called PDP). Large and mid-sized companies (ETI) have had to issue e-invoices since the same date; SMEs and micro-enterprises must issue from 1 September 2027. The government has said no penalties will be applied in 2026.
Invoice Forever can export a structured EN 16931 (UBL) e-invoice alongside the PDF (beta) — the format most of these mandates are built on. You still send it via your own access point, and some countries require their own national format.
Verified 11 September 2026 against the source. E-invoicing rules are changing quickly, so always confirm the current position with the DGFiP (l'administration fiscale) before you rely on it. This page is general guidance, not tax advice.
Payment terms in France
Net-30 is standard in France, and payment terms are legally capped (generally 60 days from the invoice date, or 45 days end-of-month). Late-payment penalties and a recovery indemnity are mandatory mentions.
Questions about invoicing in France
The standard TVA rate is 20%, with reduced rates of 10%, 5.5% and 2.1% for specific categories.
Both parties' details, your SIREN, a sequential number, the dates, a description, the net and TVA amounts, the total, payment terms, and the late-payment penalty and recovery indemnity.
On 1 September 2026. Every business must now be able to receive e-invoices through an approved platform, and large and mid-sized companies must issue them. SMEs and micro-enterprises must issue from 1 September 2027. Confirm your position with the DGFiP.