French Compliant Invoice Template — Mandatory Info 2026
French invoice template covering all mandatory 2026 disclosures under Commercial Code Art. L441-9 and Tax Code Annex II Art. 242 nonies A.
What mandatory mentions must appear on a French B2B invoice in 2026?
Issue date; a unique sequential number; full name and address of both seller and buyer; SIREN/SIRET numbers (French company registration identifiers); RCS mention plus court town for traders; seller's intra-Community VAT number (and the buyer's too when reverse charge applies); precise description and quantity of each good or service; unit price net of VAT; VAT rate(s) and amount(s) per rate; net and VAT-inclusive totals; any discounts; payment due date; late-payment penalty rate; and a flat EUR 40 recovery indemnity (Code de commerce art. D441-5).
Source: Invoice mandatory mentions — entreprendre.service-public.fr · updated 2026
About this form
Every invoice exchanged between French businesses must comply with two overlapping frameworks: Article L441-9 of the Code de commerce (France's Commercial Code) and Article 242 nonies A of Annex II to the Code general des impots (CGI — the General Tax Code). Together they mandate a sequential, unbroken invoice number; full identification of both parties including SIREN numbers (the French business registration identifiers); the seller's intra-Community VAT number; a line-by-line breakdown of prices net of VAT, applicable VAT rates and amounts; and detailed payment terms. Specific situations require additional wording: "Autoliquidation" (reverse charge) in construction subcontracting under CGI art. 283, 2, nonies; the relevant VAT exemption notice; or "TVA non applicable, art. 293 B du CGI" when the seller operates under the franchise en base — France's small-business VAT exemption. From 1 September 2026, a structural change arrives: all VAT-registered businesses in France must be capable of receiving electronic invoices, with mandatory e-invoice emission rolling out in two waves by company size.
Worked example
SARL Atlas Conseil (share capital EUR 10,000; SIREN 812 345 678; registered at the Lyon Commercial Court) bills a professional client for consulting services. Invoice 2026-0147 (unbroken chronological sequence) carries the intra-Community VAT number FR25 812345678 — the two-digit check key 25 is derived from the formula (12 + 3 x (812345678 mod 97)) mod 97. The invoice shows: services net of VAT EUR 3,500; VAT at 20% EUR 700; VAT-inclusive total EUR 4,200; payment due in 30 days; late-payment penalty rate stated; flat recovery indemnity EUR 40 (Code de commerce art. D441-5). Had Atlas operated under the franchise en base exemption, it would have added TVA non applicable, art. 293 B du CGI and shown no VAT — the net figure would equal the total.
How to fill out the form
- Fill in the identification header: company name, address, legal form and share capital for incorporated entities, SIREN/SIRET, RCS mention plus the court town, and the seller's intra-Community VAT number (format: FR + a two-digit check key + the 9-digit SIREN, with the key calculated as (12 + 3 x (SIREN mod 97)) mod 97); then add the buyer's full name and address.
- Assign a unique sequential number drawn from an unbroken chronological series (single or multi-series by year or site, with no gaps), and state both the invoice issue date and the date of sale or end-of-service.
- List each line item with a precise description, quantity, unit price net of VAT, and any discounts applied; then calculate the net subtotal, VAT broken down by applicable rate, and the VAT-inclusive grand total.
- Add any mandatory special wording: TVA non applicable, art. 293 B du CGI if operating under the franchise en base exemption; Autoliquidation for construction reverse-charge (CGI art. 283, 2, nonies) or intra-Community transactions; or the applicable VAT exemption wording for other exempt supplies.
- State the full payment terms: due date, late-payment penalty rate, the flat EUR 40 recovery indemnity (Code de commerce art. D441-5), and any early-payment discount offered; then verify your technical capability to receive e-invoices before the universal 1 September 2026 reception deadline.
Good to know
- E-invoicing reception is mandatory for ALL businesses from 1 September 2026. Emission follows: large companies and ETIs from 1 September 2026, SMEs and micro-enterprises from 1 September 2027. This deadline has shifted before — verify which threshold applies to your entity size on impots.gouv.fr.
- CGI art. 1737 runs two penalty tracks: EUR 15 per missing or inaccurate mention (capped at 25% of the invoice) for formal errors, and 50% of the invoice amount for fictitious invoices. Both stack with Code de commerce art. L441-9 fines up to EUR 75,000 (individual) or EUR 375,000 (legal entity).
- Under the franchise en base exemption, never charge VAT. The 2026 thresholds are EUR 85,000 (goods and accommodation) and EUR 37,500 (services), under Directive 2020/285 since 1 January 2025. Exceeding the tolerance ceilings triggers immediate VAT liability from the first day of the month of breach.
Frequently asked questions
What mandatory mentions must appear on a French B2B invoice in 2026?
Issue date; a unique sequential number; full name and address of both seller and buyer; SIREN/SIRET numbers (French company registration identifiers); RCS mention plus court town for traders; seller's intra-Community VAT number (and the buyer's too when reverse charge applies); precise description and quantity of each good or service; unit price net of VAT; VAT rate(s) and amount(s) per rate; net and VAT-inclusive totals; any discounts; payment due date; late-payment penalty rate; and a flat EUR 40 recovery indemnity (Code de commerce art. D441-5).
Is e-invoicing compulsory from 1 September 2026?
From 1 September 2026, every VAT-registered business in France must be capable of receiving e-invoices. The obligation to emit e-invoices is phased: large companies and ETIs (entreprises de taille intermediaire — mid-sized companies) must issue electronically from 1 September 2026; SMEs and micro-enterprises follow on 1 September 2027. This calendar has already been postponed before; verify the threshold that applies to your entity size on impots.gouv.fr.
What wording is required on an invoice issued under the franchise en base VAT exemption?
A business operating under the franchise en base (CGI art. 293 B) — France's small-business VAT exemption — must invoice without any VAT and must include the exact phrase TVA non applicable, article 293 B du CGI. No VAT rate or amount may appear; the net figure equals the gross. The 2026 thresholds, derived from EU Directive 2020/285 in force since 1 January 2025, are EUR 85,000 for goods supplies and accommodation and EUR 37,500 for other services, replacing the former EUR 91,900 and EUR 36,800 limits. Exact tolerance-ceiling values for 2026 should be verified on impots.gouv.fr.
What penalties apply when a mandatory mention is missing?
CGI art. 1737 creates two distinct penalty tiers. Formal irregularities — a missing or inaccurate mention on a genuine transaction — attract EUR 15 per missing mention, capped at one-quarter of the invoice total. Fictitious invoices or invoices with no real underlying supply face a 50% penalty on the invoice amount, a far harsher regime. Both can stack with an administrative fine under Code de commerce art. L441-9: up to EUR 75,000 for an individual or EUR 375,000 for a legal entity, doubled on repeat breach within two years.
Must invoice numbers be strictly sequential with no gaps?
Yes. French law requires numbering that is chronological, continuous, and gap-free — either as a single global series or as distinct series by year or site, provided no number is ever skipped. Any gap may be treated by tax authorities as a missing invoice during an audit, potentially triggering additional assessments.
When must I add the Autoliquidation (reverse-charge) notice?
The word Autoliquidation (reverse charge — the buyer accounts for and pays VAT instead of the seller) is mandatory in construction subcontracting (CGI art. 283, 2, nonies), intra-Community acquisitions of goods, and certain cross-border services between VAT-registered entities in different EU member states. The invoice is issued net of VAT with no VAT amount shown, and must carry the intra-Community VAT numbers of both seller and buyer.
Official sources
Updated on 2026-06-27
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