All about billing

Verified 06 November 2025 - Entreprendre Public Service / Legal and Administrative Information Directorate (Prime Minister)

Phasing in electronic invoicing

The e-invoicing, already mandatory for transactions with public entities, will be gradually extended to all professionals from 1er september 2026 for large companies and ETI: titleContent, and from 1er September 2027 for small and medium-sized companies and micro-companies.

By this date, the information presented in this sheet remains fully valid. Here you will find all the steps you need to take to prepare for e-invoicing.

Invoicing follows several rules: mandatory information, deadline and retention of invoices, etc. Some obligations vary depending on whether the invoice is intended for professionals, individuals or public entities.

Electronic invoicing is gradually supplementing these rules from 1er September 2026.

The invoice is part of the different commercial documents of a company, among which the quotation or the general terms and conditions of sale (GTC).

The invoice is a document drawn up by a seller to his customer following the sale of a good or the performance of a service. It is therefore different from the quote, which is a forecast document proposing a price for a service or a sale, before it is made. It therefore commits the parties only once accepted.

The invoice must in principle be drawn up in French, in double copy, when they are in paper form. The seller hands over the original invoice to the buyer while keeping the duplicate.

In the case of an electronic invoice, a single copy is sufficient, the latter being kept in a secure digital space guaranteeing its integrity and traceability.

Please note

When the invoice is written in a foreign language, a certified translation may be required.

The invoice has different functions:

  • Commercial : it allows to detail the amount to be paid, the buyer, the payment terms or the VAT rate.
  • Legal : the invoice is an element of evidence a contract of sale or service between two parties. It allows a seller to prove his right to demand payment of a sum of money (rent receipt for example). The invoice can therefore be used in case of dispute (non-payment or contestation of money) in court.
  • Fiscal : it allows to collect and deduct VAT and is required in case of fiscal control.
  • Accountant : it serves as the company's accounting document: it is necessary for thepreparation of the annual accounts of a business

FYI  

The invoice can also be called note (issued to an individual), release (issued after payment) or bill of fees (issued by a liberal professional).

The invoice is usually issued by the seller of goods or the service provider.

In some situations, the invoice may be issued by another person:

  • Where the seller or supplier is established outside theEuropean Union, the invoice shall be issued by its tax representative. The company may still decide to issue its own invoice provided that it indicates the name, address and identification number of its tax representative.
  • The seller or service provider authorizes his client (self-billing) or a third party (outsourcing of billing) to be invoiced on its behalf by a billing mandate.

The obligation to issue an invoice depends on the nature of the company's client (professional, private individual or public entity):

The customer is professional

When the transaction is between two professionals, an invoice must be issued for each sale of goods or services.

This invoice must usually be issued to time of delivery of goods or carrying out the provision of services.

Example :

A supplier delivers material to a company of the construction sector. The supplier must therefore issue an invoice at the time of delivery, even if payment is scheduled later.

However, the invoice may be issued at another due date in the following situations:

  • For a supply of goods exempt from VAT, the invoice must be issued by the 15th of the following month the one in which the delivery took place
  • For a supply of services for which VAT is to be paid by the customerthen the invoice must be issued by the 15th of the following month the one during which the service was performed

For more information, see our fact sheet on VAT due dates.

Please note

Where the company makes several distinct supplies of goods or services on behalf of the same customer, the invoice may be issued no later than the end of the month in which the supplies or services were made. This applies only to supplies for which VAT is payable in the month in which the transaction was carried out.

The customer is special

When the sale of goods is carried out with a particular customer, the issuance of a note is mandatory only in the following cases:

  • At the customer's request
  • For the distance sales
  • For the intra-community supplies exempt from VAT: titleContent

Apart from these cases, the seller usually gives a receipt to the buyer.

Please note

Since 1er august 2023, thesystematic printing of the receipt is forbidden, except in exceptional cases. However, printing a ticket at the customer's request is permitted.

For a provision of services, a note (document delivered by a trader to a consumer) must be issued if the transaction concerns a provision of services in excess of €25 (VAT included).

If the provision of services is less than €25 (VAT included), the issue of a note is optional, but it must be given to the customer if he requests it.

Please note

The note must be made out in duplicate and usually be issued at the time of delivery of the goods or carrying out the provision of services.

However, it may be issued at another maturity in the following situations:

  • For the supply of goods exempt from VAT, the note must be issued by the 15th of the following month the one in which the delivery took place
  • For a supply of services for which VAT must be paid by the customer, then the note must be issued by the 15th of the following month the one during which the service was performed

Where the company makes several distinct supplies of goods or services on behalf of the same customer, the invoice may be issued until the end of the month in which the deliveries or services were made. This applies only to supplies for which VAT is payable in the month in which the transaction was carried out.

Example :

A company makes three deliveries for the same customer in October: it can issue a single invoice grouped no later than October 31, if VAT is due on each delivery.

The customer is a public entity

Where the customer is a public authority, an invoice must be issued for each sale of goods or services.

It usually has to be delivered at the time of delivery of the goods or of the provision of services.

On the other hand, the invoice can be issued at another due date in the following situations:

  • For the supply of goods exempt from VAT, the invoice must be issued by the 15th of the following month the one in which the delivery took place
  • For a supply of services for which VAT must be paid by the customer, then the invoice must be issued by the 15th of the following month the one during which the service was performed

Please note

Where the company makes several distinct supplies of goods or services on behalf of the same customer, the invoice may be issued until the end of the month in which the deliveries or services were made. This applies only to supplies for which VAT is payable in the month in which the transaction was carried out.

Public entities are required to issue and receive electronic invoices via Chorus Pro:

Chorus Pro Portal

Please note

This means that a company that has a public contract must request payment for its services by sending the invoice via the Chorus Pro platform. The public entity that is then a public purchaser has a certain time to make payment for the company.

For an invoice to be compliant, different steps must be followed.

1. Determine the time of issue of the invoice

Invoice must be issued as soon as the sale or service is completed, or on delivery of the good or service.

This means that an invoice must be issued by the seller or supplier when a product has been delivered to the customer, a service has been performed or a commercial agreement has been executed. This is the moment when the commitment becomes concrete and payment can therefore be requested from the customer.

There are, however, cases of authorized deferral:

  • Deferred until the 15th of the following month for:
    • The intra-community supplies exempt from VAT
    • The services provided B2B where the VAT: titleContent is self-liquidated by the customer in another member state of theEuropean Union
  • Periodic billing —Applies to companies that perform multiple transactions for the same customer over a given period of time

The invoice can also be issued at the beginning of the period (monthly, quarterly or annual) even if the service is provided gradually over the period. This is the case for some subscriptions or recurring services, for example.

Please note

In practice, it is common for certain invoices to be issued before certain services have been completed. Indeed, companies can charge installments before some work, for example.

2. Assign an invoice number

Invoices issued by a company must be stored chronologically in a book book. Issue dates and the invoice numbering must follow and be consistent.

Invoices must be numbered using a unique number based on a continuous chronological sequence, without rupture. This means that 2 invoices cannot have the same number.

The company can choose different numbering series (e.g. F2023-01-001, 2023-001, etc.). This may be the case in the following situations:

  • When there are multiple billing sites, one series per site
  • When there are different categories of customers for which the billing rules are not the same: one series per category of customers
  • When there is billing outsourcing for certain invoices

FYI  

The invoice number is part of the mandatory information and must appear on all pages. If an invoice has several pages, they must be numbered in a sequence n/N (n being the serial number of the pages and N the total number of pages constituting the invoice).

In order to avoid making mistakes, it is possible to use a billing software to create invoices online.

Although the e-invoicing reform is only applicable from 1er september 2026, it is recommended to choose software that complies with the new obligations soon in force, connected to a approved platform (PA), ex PDP: titleContent.

To choose the right billing software, a list of approved platforms registered subject to is available:

3. Fill in the mandatory particulars

The seller or service provider has the obligation to issue invoices containing certain mandatory particulars such as the identity of the seller or service provider, the identity of the buyer or customer, the date of the sale or provision of services or the description and breakdown of the products and services rendered.

4. Choose the format for issuing the invoice

The invoice can be issued in format paper or in format electronic, depending on the nature of the client (professional, individual or public entity).

The customer is professional

In the event that an invoice is intended for a professional customer (company), the invoice can be issued in format paper or in format electronic, before the e-invoicing reform came into force.

FYI  

The reform on e-invoicing imposes in particular the obligation toissue electronic invoices which are fixed from:

  • 1er September 2026 for large companies and ETI: titleContent
  • 1er September 2027 for small and medium-sized companies and micro-companies

As to the obligation to receive electronic invoices, it will apply to all companies from 1er September 2026.

To find out if you are affected by the obligation to issue and receive electronic invoices, a e-invoicing directory shall be made available to all:

Consult the directory of electronic invoicing

The customer is an individual

When the invoice is to a particular customer, the invoice can be in format paper or in format electronic. Invoices issued to individuals are not affected by the e-invoicing reform.

Please note

Although not subject to electronic invoicing, companies will be required to provide the administration with certain information relating to commercial transactions that are not subject to electronic invoicing. This applies in particular to companies subject to VAT in France who trade with individuals or with companies not established in France. This is called the e-reporting.

The customer is a public entity

Since 2020, all companies must now issue electronic invoices to send their payment requests, via Chorus pro, for contracts with a public entity (State, local authorities and public institutions):

Chorus Pro Portal

To be valid, an invoice must contain several mandatory particulars as well as some special mentions depending on the case.

The following information is common to all invoices and must appear:

Tableau - Mandatory general information for all invoices

Mandatory particulars

Clarification

Date of invoice issue

The date the invoice is issued

Unique number of the invoice

Unique number for each invoice, based on a chronological and continuous 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 :

  • name and surname of the individual contractor preceded or followed by the statement ‘ Individual contractor or EI »
  • address
  • number Siren

    • If the company is a business :

  • Corporate name of a business
  • number Siren
  • Address of head office
  • Mention of the legal form (EURL, SARL, SA, SNC, SAS) and the amount of the share capital

    • Warning: if the company is in the process of being registered, the invoice must be issued in the name of the company, with the words “ Siret being allocated ’, and not in the name of the creator, failing which the deduction of VAT will be rejected.

    The billing address must appear on the invoice if it is separate from the registered office address.

    Identity of buyer or customer

    • If the customer is a company : name of the company (full name if sole trader or corporate name if business)
    • If the customer is an individual : full name, address of the customer (unless opposed by an individual) and billing address (if different from that of the customer)

    Purchase Order Number

    Where it has previously been established by the buyer

    Individual identification number at VAT: titleContent of the seller (and of the professional customer if person liable for VAT)

    Except for invoices of a total amount HT: titleContent less than or equal to €150

    Description of the product or service

    • Nature, brand, product reference
    • If service: materials supplied and labor

    Detailed account of each service and product provided

    Quantity, precise name, unit price excluding VAT, applicable VAT rate (or mention of the benefit of VAT exemption, if applicable)

    Total Sum HT: titleContent and TTC: titleContent to pay

    Specify any price increase (e.g. transport or packaging costs)

    Price reduction

    Rebates, 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

    It is also necessary to mention the conditions ofdiscount in case of prepayment. In case of no discount, mention on the invoice " Prepayment Discount: None »

    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

    Please note

    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 equipment, photographic equipment, 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 luminaires, sunglasses and furniture.

    Special mentions shall be added the mandatory particulars in certain cases:

    Tableau - Special mentions

    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 VAT-based exemption scheme

    « VAT not applicable, Art. 293 B of the General Tax Code »

    If the purchaser or lessee is person liable for VAT

    « Self-liquidation »

    In case of purchases of electronic products or equipment or furniture

    Eco-participation WEEE: titleContent

    In case of acquisition of a recording medium

    Private Copying Fee (SPC)

    If the customer produces the invoice himself instead of the seller or service provider

    Self-billing

    Warning  

    From 1er September 2026 (for large companies and ETI: titleContent) and of 1er September 2027 (for SME: titleContent and micro-companies), 4 new mandatory particulars must appear on invoices:

    • Number Siren of the customer (if it is a company)
    • Delivery address of the goods if different from the customer's address
    • Information on the nature of the transactions invoiced must specify whether they consist exclusively of supplies of goods, exclusively of 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

    From 1er September 2026, all companies established in France and subject to VAT who carry out transactions of purchase and sale of goods and/or services in France, must be able to receive electronic invoices.

    THEobligation to issue an electronic invoice shall apply progressively to:

    • From 1er september 2026 for large companies and ETI: titleContent
    • From 1er September 2027 for SME: titleContent and micro-companies

    Please note

    In practice, this means that from 2026, SMEs will have to be able to receive electronic invoices issued by large companies, even if they are not yet obliged to issue them themselves.

    Public entities already subject to the obligation to issue and receive electronic invoices via Chorus Pro, will continue to use this platform.

    Individuals, no taxable persons for VAT, are not affected by the electronic invoicing obligation. However, the companies will have to transmit the transaction data B2C to the tax authorities, via the e-reporting.

    To prepare for the e-invoicing obligation, you must follow the following 3 steps:

    1. Identify the obligations applicable to your company

    The first step is to determine the billing obligation to which the company is concerned, depending on the nature of the company's operations.

    There are two distinct obligations:

    • Obligation to issue, transmit and receive invoices in electronic format (e-invoicing): concerns transactions for the purchase or sale of goods or services between companies established in France and taxable persons for VAT purposes (including those covered by the VAT-based exemption)
    • Obligation to transmit certain transactions between companies and individuals(e-reporting): applicable to companies subject to VAT making sales to private individuals (B2C) and/or carrying out operations abroad

    Example :

    A company that makes sales to professionals subject to VAT in France and, at the same time, to individuals or foreigners customers, is subject to both obligations. It must issue electronic invoices for B2B sales (e-invoicing) and transmit B2C or international sales data to the tax authorities (e-reporting).

    2. Map your company's billing flows

    Once the obligations have been identified, it is vital to analyse how invoices circulate within the company.

    This step makes it possible to:

    • Identify the operations affected by the e-invoicing and/or the e-reporting
    • Adapt the tools currently used and the internal processes of the reforming company
    • Choosing a transmission solution adapted to the company's needs

    Different elements need to be analyzed:

    • Size of the company —Determines the effective date of the billing obligations
    • Typology of customers : French companies, individuals, foreigners customers
    • Nature of the activity : sale of goods, provision of services or both
    • VAT regime : normal, simplified or basic duty-free real regime

    In order to easily learn about the obligations applicable to your company regarding electronic invoicing, test:

    Simulator to assess your e-invoicing obligation

    Please note

    This analysis makes it possible to know which transactions must be the subject of an electronic invoice, which are covered by e-reporting, and which tools are necessary.

    3. Choosing an appropriate accredited platform

    To move to e-invoicing, companies will need to use an approved platform (AP) or acompatible solution (SC), itself connected to an AP.

    Companies will therefore be able to choose:

    • to an approved platform (AP, e.g PDP: titleContent) empowered to transmit invoices to their recipients and invoice and transaction data to the administration
    • a compatible solution (SC) itself connected to an approved platform.

    To choose the right billing software, a list of approved platforms registered subject to is available:

    One Approved platform (AP)is an intermediary responsible forissue, transmit and receive invoices in electronic format between the company and the customer. In parallel, the PA must communicate to the tax administration some of the billing data collected in the course of their activity, and data relating to e-reporting.

    The functions performed by an AP are multiple:

    • Issue, transmit, receive electronic invoices from supplier to customer
    • Extract and transmit certain invoice data to the tax authorities
    • Transmit transaction data between the company and the customer that is not the subject of an electronic invoice to the administration
    • Transmit payment data for certain transactions
    • Monitor compliance of transaction data and invoices issued
    • Track electronic invoices

    It is therefore a new mandatory intermediary that offers secure services and is subject to strict control.

    Please note

    It is important to ensure that the chosen tool will be able to issue and receive electronic invoices in the required formats and that it targets your company.

    It is possible to easily check its connection to an authorized platform or that of his client by consulting thee-invoicing directory.

    Consult the directory of electronic invoicing

    The e-invoicing directory identifies the companies and public entities subject to the obligations to issue and receive e-invoices. The directory indicates for each, the authorized platform that manages its data, and the billing email addresses.

    Invoices issued or received by a company must be kept for 10 years. This is the case for all the accounting documents of a company (book and accounting register or even purchase order, delivery or receipt).

    The retention period for documents for a company varies according to the nature of the documents. For example, the time limit is reduced to 6 years for tax documents.

    The invoice already issued can be rectified or even recreated as long as it hasn't been sent to the client. In this case, it is essential to respect the invoice numbering.

    Please note

    If invoice management is carried out via invoicing software, it must guarantee the traceability of changes.

    If the invoice has already been sent but has not yet been paid by the customer, it is possible to issue a amending invoice with the words ‘ cancels and replaces invoice no... with a new assigned number.

    Please note

    So you don't just have to rebill with the same number or another number. This can create an inconsistency between the accounts of the seller and the customer, and lead to sanctions in case of fiscal control.

    However, once an invoice has been sent and paid by the customer, it can no longer be changed. Any correction or cancelation must necessarily go through the issuance of a credit memo invoice, which constitutes an official accounting document.

    Only a credit note invoice will be able to cancel or correct the transaction. This credit memo invoice must include his own number, separate from the original invoice, and follow the same numbering rules as traditional invoices (chronological, continuous and unique sequence).

    As regards the numbering of a credit note invoice, it may be included as desired in a series separate from the conventional invoices or else separate in a separate series. Each of the two series will then have to have a separate prefix (e.g. F2025-001, F2025-002 for normal invoices and A2025-001, A2025-002 for credit notes).

    Different types of sanctions exist depending on the type of non-compliance with the billing rules.

    1. Failure to comply with the billing obligation

    The amount of penalties for non-compliance varies depending on whether you are a business.

    -

    Failure to comply with billing obligations may result in financial and criminal penalties, the severity of which varies depending on the nature of the offense:

    • In case of non-compliance with the billing obligation: the fine may be up to €75,000
    • In case of recidivism within 2 years of a first sanction: the fine can go up to €150,000
    • In case of issuing a false invoice (false in writing): the fine can go up to €45,000 and 3 years imprisonment
    Business

    Failure to comply with billing obligations may result in financial and criminal penalties, the severity of which varies depending on the nature of the offense:

    • In case of non-compliance with the billing obligation: the fine may be up to €375,000
    • In case of recidivism within 2 years of a first sanction: the fine can go up to €750,000
    • In case of issuing a false invoice (false in writing): the fine can go up to €225,000

    2. Omission or inaccuracy in the mandatory particulars

    A fine of €15 is applied to every omission or inaccuracy. The total amount of fines applied to an invoice cannot exceed 25% the amount of the invoice.

    Where the address or identity of the customer or supplier has been concealed or altered, the amount of the fine shall be equal to 50% the total amount of the invoices concerned.

    3. Delivery or provision of fictitious services

    A fine equal to 50% the invoice amount is applied when the invoice relates to a fictitious delivery or service, for example an invoice issued for training that has never taken place.

    If the seller or supplier provides proof that the transaction was carried out and correctly accounted for within 30 days, the fine shall be reduced to 5% the amount of the transaction.

    FYI  

    Where the fine is equal to 50% of the amount of the invoice or of all the invoices, it is capped at €375,000 by accounting year. Where the amount of the fine is reduced to 5%, it shall be capped at €37,500.

    FAQ