Sending out an invoice may seem straightforward, but in France there is actually quite a numbers of obligatory pieces of information that must appear on this document. Not complying can result in a hefty fine from the tax office, and delay payments. The rules are equally applicable to self-employed people and companies. So here is what you need to include (I have updated the article with all the 2022 additions to the law):

Obligatory information:

• Date of issue
• Number. Extremely important that all invoices are continuously numbered in order, without missing numbers. You can add in front the year, or the year and the month, or any other identification to simplify internal processes, but you cannot start from 0 for a new period. For example, if the last invoice of 2020 is 2020257, the first invoice in 2021 must be 2021258. Invoice number must appear on each page of the invoice.
• Date of sale – delivery date, or the last date of the service being provided
• Buyer’s identity:
  • Name or company name
  • Address (not obligatory for physical persons)
  • Invoice address if different
  • SIRET – if your customer is a business in France, or local alternative for foreign customers
  • VAT number – obligatory only for EU VAT-registered clients and UK ones if providing services if you are VAT-registered yourself and therefore invoicing under “autoliquidation” procedure
• Seller’s identity
  • First name and last name, eventually followed by commercial name for self employed. If you are self employed, you must mention EI or Entrepreneur Individuel before or after your name
  • SIRET
  • Number of registration with repertoire des métiers and the department of registration for artisans
  • RCS number followed by the town of registration for commerçants
  • Company name and type, capital
  • Address
  • APE code
  • VAT number (if applicable)
• Delivery address, if different from client’s registration addres, and also client’s location address (for example, branch addess)
• Order number on which the invoice is based (if applicable)
• Name, description of each item sold. Each line must mention whether article is a good or a service.
  • Nature, brand, reference number for goods, weight brut and net, packaging, after-sales services, guarantees
  • Supplies used and cost of labour separated for services
• Quantity and price per unit before discount and tax for each item (not obligatory for services if detailed quotation was provided)
• Additional charges (transport or packaging fee, for example)
• VAT rate and amount. If several VAT rates are applied, each must appear on a separate line
• If you are applying “TVA sur les débits” option, this must me mentioned on your invoice.
• Any discounts
• Total amount before tax
• Total amount after tax
• Date of payment or due date
  • Conditions for discount for early payment (escompte). If no discount is available for early payment, and the invoice is not paid on the spot, you must write: “Escompte pour paiement anticipé : néant”
• Mentions of charges and interest applicable in case of tardy payment (40€ recovery fee in case of late payment. Interest rates (usually refinance interest rate of CEB + 10 points) – applicable from the first day of late payment, no warning or reminder from seller necessary), for example: “Pénalité de retard : 3 fois le taux d’intérêt légal après date échéance.Le montant de l’indemnité forfaitaire pour frais de recouvrement prévue en douzième alinéa de l’article L441-6 est fixé à 40 Euros en matière commerciale”.

Additional obligatory mentions for specific situations:

• « Membre d’une association agréée, le règlement par chèque et carte bancaire est accepté » – if you are member of such organisation
• « TVA non applicable, art. 293 B du CGI » – if you are not VAT-registered and do not apply VAT to your invoices
• « Exonération de TVA art. 262 ter, I du CGI » – EU goods sales to a VAT-registered client
• « Exonération de TVA article141 a) à e) de la Directive 2006/112/CE » – triangular EU operations
• « Exonération de TVA en application de l’art. 262 I du CGI » – export (goods sold outside of EU).
• « Exonération de TVA en application de l’art. 283-2 du CGI, TVA due par le preneur » – providing services for EU VAT-registered clients
• : « exonération de TVA en application de l’art. 259B du CGI, TVA due par le preneur » – providing immaterial services outside of EU to VAT-registered clients
• « Autoliquidation » + clear mention that the prices are « montant hors taxe » – for construction works where the client is VAT-registere and you are a sub-contractor
• Insurance details, if insurance is obligatory for your business
• Eco-participation DEEE – when selling furniture or electronics
• Rémunération pour copie privée (RCP) – purchase of recording equipment
• « Autofacturation » – if the client produces the invoice themselves instead of the seller

Not obligatory, but strongly recommended

• Customs code of goods
• Country of origin of goods
• Article about transfer of property rights
• Bank details

Contact me

• to get a free invoice template in Word or Excel
• to order a personalised template to suit you needs in Word or Excel
• to discuss whether I can help you with your invoicing and payment follow-up