Since the new e-invoicing reform is fast approaching, it is best to remind ourselves about the mandatory invoicing requirements and invoice elements. Electronic invoices are set to have the same mandatory elements as paper invoices.
If you're doing business in France, you'll need to be familiar with the rules regarding invoicing, so we unveil the requirements, as follows.
Invoicing rules and mandatory elements on receipts in France
Public
France
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
3182
Content accuracy validation date:
18.04.2023
Content accuracy validation time:
08:15h
An invoice is a detailed note of services performed or goods sold. Here are the requirements regarding the form:
- It must be written in French.
- It must be drawn up in two copies, including the original for the customer.
- It must include several detailed indications below.
A company established in France may also, under certain conditions, invoice in a foreign currency provided that the foreign currency is internationally recognized and convertible (dollar or pound sterling, for example) and that the reintegration into the company's accounts is done in euros. The invoice can also be written in a foreign language, in which case the administration may require the translation to be certified by a sworn translator for control.
According to the French Ministry of Economy, all invoices must include the name and address of the supplier, as well as the date of issuance and the invoice number. Additionally, the customer's name and address must be included, along with a detailed description of the goods or services provided.
Furthermore, the invoice must also show the amount of tax due and the rate of tax applied, along with the total amount payable, including all taxes. If the invoice is subject to VAT, the VAT identification numbers of the supplier and the customer must also be included.
These rules are applied to all invoices issued by businesses, regardless of the sector they operate in or the size of the company. Failure to comply with these requirements could result in penalties and fines.
Companies that do not comply with the invoicing rules are subject to the following fines:
- a tax fine of €15 per missing or inaccurate statement. However, the amount of the fine may not exceed a quarter of the amount of the invoice.
- an administrative fine of €75,000 for a natural person and €375,000 for a legal person. This fine can be doubled in the event of a repetition of the fault within two years of the first sanction.
The French government has stated that the new e-invoicing mandate is necessary to combat tax fraud and ensure fair competition between businesses. The move is part of a wider effort by the French government to crack down on tax evasion and promote transparency in business practices.
In conclusion, businesses operating in France must ensure that all invoices they issue comply with the new regulations announced by the French government. This is to avoid penalties and fines, and to contribute to a fair and transparent business environment in France.
Other news from France
New document was uploaded: S4FiscalBackoffice Patch
Author: Dejan Šijačić
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Please make sure to install all available patches sequentially (without skipping). This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
France sets a September 2026 start date for a new e-reporting mandate covering B2C and cross-border B2B transactions
Public
France
Author: Vukašin Santo
France
Author: Vukašin Santo
France’s Draft State Budget Law for 2026 sets September 2026 as the start date for the new e-reporting mandate covering B2C and cross-border B2B transactions, introducing key updates to align with the upcoming e-invoicing framework. The proposal redefines the Public Invoicing Portal (PPF) as the Central Directory, renames certified platforms as Plateformes Agréées (PA), strengthens service continu... Read more
New Udemy Course: Certification in France
Public
France
Author: Fiscal Solutions
France
Author: Fiscal Solutions
Starting September 1st 2026, all POS software providers and retailers operating in France will have to comply with the NF525 certification standard. This new unified deadline replaces the previously phased approach and aligns the certification process with the launch of the country’s e-Invoicing and e-Reporting reform, marking another important milestone in the modernization of the fiscal environ... Read more
France sets a September 2026 start date for a new e-reporting mandate covering B2C and cross-border B2B transactions.
Public
France
Author: Vukašin Santo
France
Author: Vukašin Santo
France’s e-reporting reform complements the B2B e-invoicing rollout by requiring near real-time reporting of B2C and cross-border B2B transactions to enhance VAT collection and data traceability. Implementation begins in September 2026 for large and medium enterprises and extends to SMEs and micro-enterprises in 2027, with tri-monthly or monthly submission cycles based on VAT regime While most att... Read more
The official postponement of the certification deadline for Software in France due date is September 2026.
Public
France
Author: Tara Nedeljković
France
Author: Tara Nedeljković
France has postponed the mandatory POS software certification deadline to September 1, 2026, aligning it with the e-Invoicing and e-Reporting reform, giving publishers and businesses more time to comply while ensuring only accredited certificates will be valid from that date A major update has just been confirmed for POS software providers in France. The French Tax Authorities have officially post... Read more
New document was uploaded: S4F backoffice patch
Author: Dejan Šijačić
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Please make sure to install all available patches sequentially (without skipping). This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Chorus Pro Confirmed as a Key Platform for E-invoicing in the French Public Sector
Public
France
Author: Tara Nedeljković
France
Author: Tara Nedeljković
France’s tax authority has confirmed that Chorus Pro will remain the public sector’s e-invoicing platform even after new B2B e-invoicing and e-reporting rules take effect in 2026, ensuring continuity and compliance. From September 2026, public sector suppliers can transmit invoices either via a Partner Dematerialization Platform (PDP) or Chorus Pro, though certain invoices—like works contracts—mu... Read more