France: invoice requirements and VAT rates
A French invoice adds the SIREN, the legal form and share capital of a company, the date of the sale or service, and the payment terms with the late-payment penalty rate.
Diese Seite ist auf Englisch verfasst.
Rates last checked on 15 October 2026. Main legal basis: Code général des impôts, art. 242 nonies A de l’annexe II; Code de commerce, art. L441-9.
Open the invoice generator for France
TVA rates
| Rate | Type | Typical use |
|---|---|---|
| 20 % | Standard | |
| 10 % | Reduced | Restaurants, passenger transport, accommodation, some renovation work |
| 5.5 % | Reduced | Most food, books, energy-efficiency renovation |
| 2.1 % | Super-reduced | Reimbursable medicines, some press and live shows |
Fields an invoice must show
The checklist in the generator applies these. Each requirement names its legal basis. Amounts are in EUR by default.
| Field | Basis | When |
|---|---|---|
| Invoice date | CGI annexe II art. 242 nonies A; Directive 2006/112/EC, Art. 226(1) | Always |
| Invoice number | CGI annexe II art. 242 nonies A; Directive 2006/112/EC, Art. 226(2) | Always |
| Seller tax ID | CGI annexe II art. 242 nonies A; Directive 2006/112/EC, Art. 226(3) | Always |
| Customer tax ID | CGI annexe II art. 242 nonies A; Directive 2006/112/EC, Art. 226(4) | When the customer accounts for the tax (reverse charge) |
| Seller name | CGI annexe II art. 242 nonies A; Directive 2006/112/EC, Art. 226(5) | Always |
| Seller address | CGI annexe II art. 242 nonies A; Directive 2006/112/EC, Art. 226(5) | Always |
| Customer name | CGI annexe II art. 242 nonies A; Directive 2006/112/EC, Art. 226(5) | Always |
| Customer address | CGI annexe II art. 242 nonies A; Directive 2006/112/EC, Art. 226(5) | Always |
| Description of every line | CGI annexe II art. 242 nonies A; Directive 2006/112/EC, Art. 226(6) | Always |
| Quantity of every line | CGI annexe II art. 242 nonies A; Directive 2006/112/EC, Art. 226(6) | Always |
| Date of supply | CGI annexe II art. 242 nonies A; Directive 2006/112/EC, Art. 226(7), when it differs from the issue date | Check; depends on the sale |
| Unit price of every line | CGI annexe II art. 242 nonies A; Directive 2006/112/EC, Art. 226(8) | Always |
| Tax rate of every line | CGI annexe II art. 242 nonies A; Directive 2006/112/EC, Art. 226(9) | Always |
| Tax amount | CGI annexe II art. 242 nonies A; Directive 2006/112/EC, Art. 226(10) | Always |
| Reason for exemption | CGI annexe II art. 242 nonies A; Directive 2006/112/EC, Art. 226(11) | When a line is exempt |
| Reverse-charge wording | CGI annexe II art. 242 nonies A; Directive 2006/112/EC, Art. 226(11a) | When the customer accounts for the tax (reverse charge) |
| Total amount | CGI annexe II art. 242 nonies A; Directive 2006/112/EC, Art. 226(8)-(10) | Always |
| Date of supply | Service-Public: date de la vente ou de la prestation de services | Always |
| Seller registration number | Service-Public: numéro SIREN du vendeur | Always |
| Legal form and capital | Service-Public: forme juridique et montant du capital social | Always |
| Payment terms or due date | Code de commerce L441-9: conditions de paiement, pénalités de retard | Always |
| Tax amount in local currency | CGI annexe II art. 242 nonies A; Directive 2006/112/EC, Art. 230 | When the invoice is not in EUR |
Identifiers
- VAT number (numéro de TVA intracommunautaire): for example FR40123456824
- SIREN
Good to know
- Service-Public lists the date of sale or service as a mandatory mention, not only when it differs from the invoice date.
- A company states its legal form (EURL, SARL, SA, SNC, SAS) and share capital.
- A micro-entrepreneur under the VAT franchise charges no VAT and writes "TVA non applicable, art. 293 B du CGI".
- Payment terms must state the late-payment penalty rate and the fixed EUR 40 recovery indemnity for B2B invoices.
E-invoicing
From 1 September 2026 every French VAT-liable business must be able to receive e-invoices through an approved platform. Large and mid-size companies must issue them from the same date; small and micro businesses from 1 September 2027.
Peppol
French domestic B2B e-invoices travel through approved platforms (plateformes agréées), not through a Peppol-only route. Peppol BIS 3.0 remains usable for cross-border exchange and for public bodies connected to Peppol; scheme 0009 identifies a SIRET and 0002 a SIREN.
Draftbill offers the Peppol BIS Billing 3.0 export for France. The default address scheme is 0009.