Professional Invoice Template for France

A valid French invoice must include the following fields under article L441-9 Code de commerce and DGFiP tax regulations:

• Invoice number — sequential, no gaps allowed
• Invoice date
• Seller's full name, address, and SIRET number (mandatory for all registered professionals)
• SIREN number — the first 9 digits of your SIRET, identifying your legal entity
• Buyer's full name and address
• TVA number (numéro de TVA intracommunautaire) if TVA-registered
• Description of goods or services
• Unit price excluding tax (HT)
• Applicable TVA rate and the TVA amount per line
• Total including tax (TTC)
• Payment terms and due date
• Late payment penalties clause — required on all B2B invoices

Your SIRET number (14 digits: SIREN + 5-digit establishment code) is one of the most commonly omitted fields. Missing it can expose you to a €15 fine per invoice in an audit.

France applies four TVA rates:

• 20% — Standard rate: most services and goods (consulting, software, advertising)
• 10% — Intermediate rate: restaurants, hotels, home renovation work, passenger transport
• 5.5% — Reduced rate: food, books, live entertainment, gas and electricity subscriptions
• 2.1% — Super-reduced rate: reimbursable medicines, press, first theatrical performances

When your invoice covers items at multiple rates, show each TVA amount on a separate line. The total HT and total TTC must both appear.

If your annual revenue stays below the franchise en base de TVA threshold — €36,800 for services, €91,900 for trade — you do not charge TVA. Every invoice must carry the exact mandatory statement:

"TVA non applicable — art. 293 B du CGI"

Do not show any TVA rate, TVA amount, or TTC total on these invoices. Use invoicePrivate's notes field to add this mention. Omitting it is a chargeable error during a tax audit.

Once you cross the threshold (even mid-year), you must start charging TVA on the invoice that exceeds it — not from the next year.

France is rolling out mandatory B2B electronic invoicing through certified dematerialization platforms (PDPs). The phased timeline:

• September 1, 2026: All businesses must be able to receive e-invoices. Large companies (ETI) and intermediate enterprises must also issue e-invoices from this date.
• September 1, 2027: Small and medium enterprises (PME) and micro-businesses must issue e-invoices.

Accepted formats are Factur-X (hybrid PDF/XML), UBL 2.1, and CII. Standard PDF invoices are not valid for B2B once your deadline passes. Cross-border and B2C transactions are not covered by this mandate — normal invoicing rules apply.

Penalties for non-compliance: €15 per non-transmitted invoice, capped at €15,000 per year.

French law (article L123-22 Code de commerce) requires invoices to be retained for 10 years from the close of the financial year. Electronic invoices carry the same legal weight as paper, provided their integrity and readability can be guaranteed over the full retention period.