French invoices, the rules

Any business in France is subject to invoicing, whether you are selling goods or providing services. There is a list of mandatory information you must add to a French invoice, depending on your business situation. 

What is the point of a French invoice? 

The invoice is a legal document, that binds the seller or service provider and the client. It proves the sale has taken place or the service provided, and the client must pay. It states the amount that must be paid and under what conditions. Finally, it has an accountancy and a fiscal role: 

• It serves as accountancy proof when doing the business’ yearly accounts. 
• It is used to help declare VAT and taxes, and serves as fiscal control. 

As you may have understood already, invoicing in France is compulsory and there are specific rules to invoice. 

When must I provide a French invoice? 

 There are few situations where you do not have to provide an invoice. Invoicing is mandatory if: 

• Your client is a business. 
• Your client is a public administration. 
• Your client is an individual and: 

• • Asks for an invoice. 
  • It’s a distance sale. 
  • It concerns an intra-Community transaction exempt from VAT. 
  • The total amount of sale or service provided exceeds 25 €. 

As you can see, it is very rare you would not have to produce an invoice. Following is the information that must appear on your invoices. 

What must appear on a French invoice? 

Here is the compulsory information that must appear on every French invoice: 

• Your business’ information (name, SIRET/SIREN number, address, business structure (SARL, EI, SAS, etc.), amount of share capital, VAT identification number if above 150€ HT). 
• Your client’s information (name and address, SIRET if it’s a business).
• Invoice date and number. 
• Date of the sale or date the service was provided. 
• A list of the sold goods or services provided with the price per unit before tax (HT), the VAT rate, the quantity, the total price before tax and the total amount including tax (TTC).  
• The total amount before tax (HT) 
• The total amount of tax (TVA) 
• The total amount to be paid, in euros (TTC = HT+TVA) 
• Information about payment (date, legal mentions in case of late payment, mention of the indemnity of €40 for collection costs in the event of late payment) 

These elements are the foundation of an invoice, but depending on your precise situation you may need to add details, for example: 

• If you do not collect VAT (“franchise en base”), you must indicate “TVA non applicable, art. 293 B du CGI”. 
• If your activity requires a 10-year insurance then you must mention the details of your insurer, the geographical coverage and the contract number. 
• If you are a “commerçant”  you must indicate your RCS number (Registre du Commerce et des Sociétés) 

Here are templates for French invoices :  INVOICE – English version &  INVOICE – French version.

 If you need help creating a French invoice template suited to your situation, please get in touch. 

What happens if I must modify or cancel an invoice? 

It is very important to know that you cannot delete an invoice. They must have a number according to your invoice numbering and this must be in sequential order. There cannot be a gap. 

So, if you have made a mistake whilst invoicing or need to cancel an invoice, you cannot delete the original invoice.  

I need to cancel the invoice 

If you must just cancel the invoice, then you need to create a credit note, called “Avoir”, mentioning the initial invoice. You can also create a credit note if you are giving a discount on the original price. This also has to refer to the original invoice number. 

I need to modify an invoice 

If you have made a mistake on the original invoice, you will have to cancel it to re-issue a new one with corrections. This new invoice replaces the previous one and must refer to the cancelled invoice and mention the cancellation of the initial invoice. 

Invoicing is fundamental to comply with French law but also to keep track of your business’ accountancy. If you need any help with invoicing, please send us an email and we’ll get back to you.