What does not change
France's e-invoicing reform changes how invoices travel, not what they must contain. The details required by the Code de commerce (French Commercial Code) and the CGI (Code général des impôts, the French tax code) remain the same. An invoice to a business customer must still show:
| Heading | Details |
|---|---|
| You (seller or service provider) | Name or company name, address, SIREN (9-digit company ID); for a company, legal form and share capital; for a sole trader, surname, first name and the words "EI" (entrepreneur individuel); intra-EU VAT number |
| Your customer | Name or company name, address, billing address if different; intra-EU VAT number if the customer is liable for the tax |
| Number and dates | Unique number in a continuous chronological sequence; issue date; date of the sale or service if different |
| Description | Precise description, quantity and unit price excluding VAT of each product or service; discounts and rebates granted |
| Amounts and VAT | VAT rate of each line, totals excluding VAT and VAT per rate, total payable; or the exemption wording |
| Payment | Due date; early-payment discount terms (or "none"); late-payment penalty rate; the €40 fixed recovery fee (business customers) |
According to Service-public, the VAT numbers are not required on invoices of €150 or less excluding VAT. Some situations add a mention: "TVA non applicable, art. 293 B du CGI" for a business under the *franchise en base* (VAT exemption scheme), "Autoliquidation" when the customer accounts for the VAT (reverse charge), professional insurance details for craft businesses, or the legal guarantee of conformity for certain goods sold to consumers.
The four new details
Decree no. 2022-1299 of 7 October 2022 extended the list of mandatory details (article 242 nonies A of annex II to the CGI) "for data management purposes", as the DGFiP (the French tax authority) puts it. Four details are added:
1. The customer's SIREN number
The 9 digits that identify your customer's business. It is also the key used to find the customer's receiving platform in the directory: without the correct SIREN, the invoice cannot find its recipient. Do not confuse it with the SIRET (14 digits, identifying an establishment) or the intra-EU VAT number, which contains the SIREN but is not the SIREN.
2. The category of transaction
You state whether it is a supply of goods, a supply of services, or both. A florist selling a bouquet supplies goods; a consultant invoices a service; an installer who sells a boiler and separately invoices its installation does both.
3. The option to pay VAT on invoicing
For services, French VAT is in principle due when payment is received. If you opted to pay it on invoicing (*sur les débits*), the invoice must carry the words "Option pour le paiement de la taxe d'après les débits". If you did not make that choice, there is nothing to write.
4. The delivery address, if different
When goods are delivered somewhere other than the customer's address (a building site, a warehouse, a shop), the delivery address must appear on the invoice.
From when
The decree makes these details mandatory from 1 September 2026. Service-public sets out the timeline: the obligation applies first to large companies and ETI (intermediate-sized companies), then extends to SMEs and micro-businesses from 1 September 2027, that is, together with their obligation to issue e-invoices.
For structured data, the DGFiP table shows the same progression: the customer's SIREN, the category of transaction and the cash-basis option are expected from 1 September 2026; the delivery address, like line details (description, quantity, unit price), from 1 September 2027.
Tip. Nothing stops a small business from adding these four details today. They cost nothing, and your customer records will be ready the day your invoices start going through an approved platform.
Example: a €1,200 invoice
A graphic designer, a sole trader under the standard VAT regime, invoices an SME for a logo and a brand style guide. Her invoice must show, including the new details:
- Camille Martin EI, her address, her SIREN and her intra-EU VAT number.
- The customer company, its address, and its SIREN (new).
- Invoice no. 2027-041 dated 15 September 2027, service completed on 10 September 2027.
- Category: supply of services (new).
- Logo design: 1 × €800 excl. VAT; style guide: 1 × €400 excl. VAT; VAT at 20%: €240; total including VAT: €1,440.
- Due date 15 October 2027, early-payment discount terms, late-payment penalty rate, €40 fixed recovery fee.
- No cash-basis option, no delivery of goods: no other new detail.
Under the *franchise en base*, there would be no VAT line, but the words "TVA non applicable, art. 293 B du CGI" instead.
What a missing detail costs
The French tax code provides a fine of €15 per missing or inaccurate detail, capped at 25% of the total invoice amount. On a €1,200 invoice missing two details, the fine would be €30. On a €100 invoice missing three, it would be capped at €25 instead of €45.
From 2027 the more concrete risk lies elsewhere: an e-invoice with a missing or inconsistent mandatory data item can be rejected by the platform. It is not delivered to the customer: you have to correct and resend it, which delays payment accordingly. Hence the value of checking invoices before sending them.
From printed detail to data field
In an e-invoice, each detail becomes a structured data item, stored in a specific field of the file. The tax authority does not collect every detail, only those useful for its work, notably pre-filling VAT returns. According to the DGFiP, this core set grows from 26 mandatory items in 2026 to 34 from 2027. To see what the file looks like, read Factur-X explained; for the full list of details, the Service-public page and the e-invoicing guide.
Frequently asked questions
What are the new mandatory details on French invoices?
The customer's SIREN, the category of transaction (goods, services or both), the words "Option pour le paiement de la taxe d'après les débits" if you chose that option, and the delivery address of goods if it differs from the customer's address.
Must a small business add them in 2026?
According to Service-public, the obligation applies first to large companies and ETI, then to SMEs and micro-businesses from 1 September 2027. Adding them earlier is allowed and prepares the switch to e-invoicing.
Does the intra-EU VAT number replace the customer's SIREN?
No. The French VAT number contains the SIREN, but the required detail is the SIREN itself, the one used to find the customer's receiving platform in the directory.
What is the risk if a detail is missing?
A €15 fine per missing or inaccurate detail, capped at 25% of the invoice amount (article 1737 of the CGI). An incomplete e-invoice can also be rejected by the platform, which delays payment.
Do the details change for an invoice to a consumer?
The reform targets invoices between businesses. For consumers the usual rules apply, for example the legal guarantee mention for certain goods. Sales to consumers go through e-reporting, not e-invoicing.
Sources
- Entreprendre.Service-Public.fr — Mandatory details on an invoice (checked 11/08/2026) (entreprendre.service-public.gouv.fr)
- DGFiP — FAQ "Je découvre la facturation électronique" (version 01/09/2026) (impots.gouv.fr)
- DGFiP — Table of invoice data to transmit (article 41 septies D of annex IV to the CGI, August 2026) (impots.gouv.fr)
- BOFiP — BOI-CF-INF-10-40-40: invoicing offences (article 1737 of the CGI) (bofip.impots.gouv.fr)
- impots.gouv.fr — "Je découvre la facturation électronique" (Discovering e-invoicing, modified 26/05/2026) (impots.gouv.fr)
This article summarises the official texts to help you get organised. It is not a substitute for personalised advice from your accountant.