Mentions obligatoires on a French invoice
French law is detailed about what a facture must show. According to service-public.gouv.fr, every invoice needs:
- The invoice date and a unique number from a continuous chronological sequence (see how to number invoices)
- The date of the sale or service
- Your identity: for a sole trader, name plus "EI" (entrepreneur individuel), address and SIREN; for a company, legal name, legal form, share capital, registered address and SIREN
- The customer's name and address, and the purchase order number if they gave you one
- Your TVA number and your business customer's TVA number (not needed if the total excluding VAT is €150 or less)
- For each line: description, quantity, unit price excluding VAT (HT) and the TVA rate
- Totals HT and TTC, and any discounts
- The payment date, early-payment discount terms (or "Escompte : néant")
- The late-payment penalty rate and, for business customers, the fixed €40 recovery indemnity
The penalty rate is freely agreed but cannot be below three times the legal interest rate. If you state none, the ECB refinancing rate plus 10 points applies.
French VAT (TVA) rates
| Rate | TVA | Typical examples |
|---|---|---|
| Standard | 20% | Most goods and services, including consulting, design and IT |
| Intermediate | 10% | Restaurants, passenger transport, some renovation work |
| Reduced | 5.5% | Most food, books, energy-saving renovation work |
| Special | 2.1% | Reimbursable medicines, press publications |
SIREN, SIRET and the TVA number
- SIREN: 9 digits that identify your business.
- SIRET: 14 digits, the SIREN plus a 5-digit code for each establishment.
- TVA intracommunautaire: FR + 2-character key + SIREN, for example FR12 123456789. Check EU numbers in VIES.
Franchise en base (micro-entrepreneurs)
Under the VAT franchise you charge no TVA and must write "TVA non applicable, art. 293 B du CGI" on every invoice. After a law of 3 November 2025 dropped the planned single €25,000 threshold, the limits are €85,000 for sales of goods and €37,500 for services, with tolerance limits of €93,500 and €41,250. Some sectors have their own limits, and Parliament may change them again, so confirm on impots.gouv.fr.
E-invoicing reform: is a PDF still a valid facture?
France's reform is now live. According to the impots.gouv.fr FAQ:
- Since 1 September 2026: every VAT-registered business, micro-entrepreneurs included, must be able to receive e-invoices through a plateforme agréée (approved platform). Large and mid-sized companies (GE and ETI) must also issue them.
- By 1 September 2027: small, medium and micro-businesses must issue e-invoices and start e-reporting.
- Four new mentions follow the same dates: the customer's SIREN, the delivery address if different, the type of transaction (goods, services or both) and, if relevant, "Option pour le paiement de la taxe d'après les débits".
The tax office says plainly that a simple emailed PDF is not an e-invoice. For an SME or micro-entrepreneur, a PDF from this template is still accepted for domestic B2B sales until your own start date (1 September 2027 at the latest). After that, domestic B2B invoices must go through an approved platform. Invoices to consumers and to customers abroad are not part of e-invoicing, so a PDF still works for them, although the sales must be e-reported from your start date.
Worked example
A designer bills a French client for a brand identity at €1,800, a half-day photo shoot at €650 and 20 retouched images at €15 (€300):
- Total HT: €1,800 + €650 + €300 = €2,750.00
- TVA at 20%: €550.00
- Total TTC: €3,300.00
Under the franchise en base, the same invoice would total €2,750 with the art. 293 B wording and no TVA line.
Common mistakes
- Leaving out the late-payment penalties or the €40 indemnity, which can lead to fines
- Forgetting "EI" after a sole trader's name
- Charging TVA, or omitting the art. 293 B wording, under the franchise
- Using a SIRET where a TVA number is required for EU customers
- Editing a sent invoice instead of issuing a credit note (facture d'avoir)
How to use this French invoice template
- Open the invoice generator or choose from our invoice templates.
- Add your logo, name, legal form and address. Enter your TVA number in the Tax ID field and add SIREN/SIRET with an extra field.
- Add line items at 20% TVA, or set 0% and the art. 293 B wording if you use the franchise.
- Keep the payment terms, penalty rate and €40 indemnity in the notes.
- Under Customize, switch the document language to French so it prints as "Facture", then download the PDF.
This page is general information, not tax advice. Check impots.gouv.fr or ask an expert-comptable about your situation.
Frequently asked questions
Is a PDF invoice still valid in France after September 2026?
For SMEs and micro-entrepreneurs, yes for domestic B2B sales until their issuing deadline of 1 September 2027 at the latest. Large and mid-sized companies have had to issue e-invoices through an approved platform since 1 September 2026.
What does a micro-entrepreneur write on a facture?
Under the franchise en base, add "TVA non applicable, art. 293 B du CGI", charge no TVA, and include your name with "EI" and your SIREN.
Do I have to mention the €40 recovery indemnity?
Yes, on invoices to business customers. The invoice must also state the late-payment penalty rate.
What is the format of a French VAT number?
FR followed by a 2-character key and your 9-digit SIREN, for example FR12123456789.
Do micro-entrepreneurs have to receive e-invoices?
Yes. Since 1 September 2026 every business subject to French VAT rules, micro-entrepreneurs included, must be able to receive e-invoices through an approved platform.
