Mandatory information on an invoice
Verified 11 August 2026 - Entreprendre Service Public / (Prime Minister)
The invoice is a written document that details the sale of goods or the performance of a service. It serves as commercial proof and specifies what the customer must pay. To be valid, it must include a number of mandatory particularsand some special mentions depending on the case.
To comply with the rules of billing, an invoice shall obligatory include the following information, whether the client is an individual, professional or public entity:
Mandatory particulars | Clarification |
|---|---|
Date of invoice issue | The date the invoice is issued |
Unique invoice number | Unique number for each invoice, based on a continuous chronological sequence |
Date of sale or provision of services | Actual day of delivery or end of performance of the service (or date on which the deposit is paid) |
Identity of the seller or service provider | If the company is a individual contractor :
If the company is a business : Warning: if the company is in the process of being registered, the invoice must be drawn up in the name of the company, with the words ‘ Siret being assigned », and not in the name of the creator, failing which the TVA deduction will be rejected. The billing address must appear on the invoice if it is separate from the address of the registered office. |
Identity of the buyer or customer |
|
Purchase Order Number | Where it has previously been established by the buyer |
Individual identification number at the TVA: titleContent the seller (and the professional customer if he is liable to the TVA) | Except for invoices of a total amount HT: titleContent less than or equal to €150 |
Designation of the product or service |
|
Detailed account of each service and product provided | Quantity, precise name, HT unit price, applicable TVA rate (or TVA exemption benefit, if applicable) |
Total sum HT: titleContent and TTC: titleContent payable | Specify the possible price increase (e.g. transport or packaging costs) |
Price reduction | Discounts, rebates or rebates acquired on the date of the sale or provision of the service and directly related to this transaction, excluding discounts not provided for on the invoice |
Date on which the settlement is to take place | Mention should also be made of the conditions ofdiscount in case of advance payment. In case of no discount, mention on the invoice " Prepayment discount: nil » |
Rate of late penalties | In case of non-payment on the payment date (late penalties are due without a reminder being necessary) |
Mention of the lump-sum compensation of €40 | For collection costs, in case of late payment: can only be claimed by a professional customer |
When the invoice is addressed to an individual, it must state the existence and duration of the legal guarantee of conformity at least 2 years old.
The entry refers to goods sold in one of the following categories: household appliances, computer equipment, consumer electronics, telephony appliances, photographic appliances, appliances with an electric or thermal motor, intended for DIY or gardening, games and toys including video game consoles, sporting goods, watches and timepieces, lighting and lighting articles, sunglasses and furniture.
Warning
As part of the progressive implementation of the e-invoice from 1er in september 2026, new mandatory information must be included on invoices.
This obligation concerns first and foremost large companies and ETI: titleContent, and then will extend to PME: titleContent and micro-companies from 1er September 2027.
The 4 new mandatory particulars are as follows:
- Number Siren of the customer, when it is a company
- Delivery address of the goods, if different from the customer's address
- Nature of the transactions invoiced, specifying whether they are supplies of goods, services or a combination of both
- Mention " Option for the payment of tax according to debits ’ if the provider has opted for payment of the tax based on debits
Mandatory information in an invoice
Mandatory statements in an invoice (subject to TVA)
Mention of the existence and duration of the legal guarantee of conformity (individual)
Dates of entry into force of e-invoicing reform
EI (Individual Contractor) Name
Special mentions shall be added to the mandatory particulars in some cases:
Cases of application | Special mentions |
|---|---|
If the seller or supplier is a member of a management center or an approved association | « Member of a approved association, payment by check and credit card is accepted » |
If the seller is subject to TVA-based deductible scheme | « TVA not applicable, art. 293 B of the General Tax Code » |
Whether the purchaser or lessee is liable to the TVA | « Self-liquidation » |
In case of purchase of electronic products or equipment or furniture | Eco-participation WEEE: titleContent |
In case of acquisition of a recording medium | Compensation for private copying (RCP) |
If the customer produces the invoice himself instead of the seller or service provider | Self-billing |
In case of craft activity | Indicate the references of his professional insurance contract, the contact details of the insurer and the guarantor as well as the geographical coverage of the contract or guarantee |
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