All about billing
Verified 07 August 2026 - Entreprendre Service Public / (Prime Minister)
Entry into force of electronic invoicing
From 1er September 2026, all companies established in France and subject to TVA must be able to receive electronic invoices.
The large companies and the ETI: titleContent are also required toissue electronic invoices from that date. This obligation will apply to PME and to micro-companies from 1er September 2027.
Depending on the operations they carry out, companies may also be subject to a obligation to transmit certain data to the tax authorities (e-reporting).
For prepare for the introduction of e-invoicing and know the obligations applicable according to the size of the company and the operations carried out, consult our sheet dedicated to the e-invoicing.
Invoicing follows several rules: mandatory information, time and retention of invoices, etc. Some obligations vary depending on whether the invoice is intended for professionals, individuals or public entities.
Electronic invoicing will gradually supplement these rules from 1er September 2026.
The invoice is part of the different business documents of a company, including, in particular, quotation and the general terms and conditions (CGV).
The invoice is a a document prepared by a seller or service provider to its customer as a result of the sale of property or the provision of services. It shall in particular detail the goods or services sold, their price, the conditions of payment and, where appropriate, the TVA: titleContent applicable.
It is therefore different from the quote, which is a forecast document proposing a price before the realization of a sale or a provision of services. The quote commits the parties only once accepted.
What is an invoice for?
The invoice performs several functions:
- Commercial : it allows to detail the amount to be paid, the buyer, the payment terms or the TVA rate applicable.
- Legal : the invoice is an element of evidence a contract of sale or performance 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 litigation (non-payment or contestation of money) in court.
- Fiscal : it allows to collect and deduct TVA 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 fee note (issued by a liberal professional).
Who can issue an invoice?
In principle, the invoice is 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 the(UE), 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 the service provider authorizes its customer (self-billing) or a third party (outsourcing of billing) to be invoiced on its behalf by a billing mandate.
Please note
When the invoice is written in a foreign language, a certified translation.
What is the format of an invoice?
The invoice format depends in particular on the customer quality (company or individual) and place where it is established.
The invoice may be drawn up under electronic format or, in situations outside the scope of thee-invoicing obligation, under paper format.
Electronic Invoice
Electronic invoicing is mandatory for transactions between companies established in France and subject to TVA, including where they benefit from TVA-based franchise (e.g. a micro-entrepreneur).
THEobligation to issue electronic invoices shall apply progressively to:
- from 1er September 2026 for the large companies and the Medium companies (ETI)
- from 1er September 2027 for the PME and the micro-companies
Example :
- a plumbing company charges a french company
- a micro-entrepreneur charges a french communication agency
In these 2 situations, the invoice is electronic invoicing. However, the obligation to issue such an invoice depends on the date on which it becomes applicable to the company concerned.
However, all companies must be able to receive electronic invoices from 1er September 2026.
The electronic invoice shall be issued, transmitted, received and stored via an authorized platform or, where applicable, a compatible solution connected to an authorized platform.
Please note
For more information, see our fact sheet on the e-invoicing.
Paper Invoice
The paper invoice remains possible when the transaction is not subject to the obligation of electronic invoicing.
This is particularly the case when the company invoices:
- one private (whether established in France or abroad)
- one company established abroad
Example :
- a hairdresser gives an invoice to a particular client
- a french company charges a german company
In these 2 situations, the invoice does not have to be issued in electronic format.
The company may, however, be obligation to transmit certain information to the tax authorities (e-reporting).
For more information on the operations covered by the e-invoicing, refer to our dedicated sheet.
Warning
Where an invoice is drawn up on paper, it shall be in duplicate. The seller hands over the original to the buyer and keeps the second copy.
Obligation to invoice
General billing rules
Electronic invoicing via an authorized platform
The obligation to issue an invoice depends on the nature of the company's client (professional, private or public entity):
The customer is professional
When the transaction is made between two professionals, an invoice must obligatory be issued for each sale of goods or services.
Where the operation is subject to the obligation to e-invoicing, the invoice shall be issued in electronic format, in accordance with the rules laid down in the regulations. In other cases, it may be prepared in another authorized format: paper format, digital format (e-mail, PDF, etc.).
This invoice must usually be issued to time of delivery of the goods or delivery 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 TVA exempt supply of goods, the invoice must be issued no later than the 15th of the following month the one in which the delivery took place
- For a provision of services for which the TVA is to be paid by the customer, then the invoice must be issued no later than the 15th of the following month the one in which the service was performed
For more information, see our fact sheet on TVA due dates.
Please note
Where the company makes several distinct supplies of goods or services on behalf of the same customer, the summary invoice may be issued at the latest by the end of the month in which the deliveries or services were made. This possibility only applies to transactions for which the TVA is due in the month in which the transaction was carried out.
The customer is special
The rules differ depending on whether it is a sale of property or a provision of services :
1) Sale of goods
When a company sells property to an individual, the issue of an invoice (or note) is mandatory only in the following cases:
- at the customer's request
- for the distance selling
- for the intra-community supplies exempt from TVA: 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 prohibited, except in exceptional cases. However, a ticket can be handed over at the customer's request.
2) Provision of services
Where a company provides services for an individual, a note must be delivered when the amount of the benefit is greater than €25 (TVA included).
Below this amount, the delivery of a note is optional, but it becomes mandatory if the customer requests it.
Please note
The obligation to issue an invoice does not necessarily mean that it must be electronic.
Sales and supplies of services to an individual shall not, in principle, not subject to the e-invoicing.
The customer is a public entity
Where the customer is a public authority, an invoice must be issued for each sale of goods or provision of services.
It usually has to be delivered at the time of delivery of the goods or the performance of the provision of services.
On the other hand, the invoice can be issued at another due date in the following situations:
- For the delivery of TVA exempt goods, the invoice must be issued no later than the 15th of the following month the one in which the delivery took place
- For a service provision for which the TVA must be paid by the customer, then the invoice must be issued no later than the 15th of the following month the one in 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 deliveries or services for which the TVA is due in the month in which the transaction was carried out.
Public entities have the obligation to issue and receive electronic invoices via Chorus Pro:
Please note
This means that a company with 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 pay for the company.
Obligation for electronic invoicing (public procurement)
Issuance of a note (provision of services)
Before issuing an invoice, you must first, determine whether the transaction is electronic invoicing. The way the invoice is issued depends on it.
1Determine the format for the invoice
Invoice format (electronic or paper) depends on the nature of the customer to which it is addressed
The customer is a company
When the invoice is sent to a company established in France and subject to the TVA: titleContent, it is part of electronic invoicing.
The obligation to issue electronic invoices applies to:
- from 1er September 2026 for large companies and medium-sized companies (ETI)
- from 1er September 2027 for PME and micro-companies
Warning
However, all companies must be able to receive electronic invoices from 1er September 2026.
The invoice is then issued, transmitted, received and stored via an authorized platform or, where applicable, a compatible solution connected to an authorized platform.
To choose the right billing software, a list of authorized platforms is available:
Consult the list of approved platforms
For more information on the companies concerned by electronic invoicing, see our fact sheet " How to prepare for the e-invoicing obligation? ».
The customer is an individual
The invoices sent to an individual do not fall under the obligation of electronic invoicing.
When the invoice is intended for a particular customer, the invoice can therefore be in format paper or in format electronic.
Please note
Although they are not subject to e-invoicing, companies subject to TVA: titleContent who carry out business transactions with individuals may be required to transmit certain information to the tax authorities. This is called the e-reporting.
The customer is a public entity
Since 2020, all companies must now issue electronic invoices in order to send their payment requests, via Chorus pro, for contracts with a public entity (State, local authorities and public institutions):
Please note
This obligation applies to all companies concerned by the public procurement.
2Issue the invoice at the right time
In principle, the invoice is issued at the delivery of the good or delivery of services.
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 performed. This is the moment when the commitment becomes concrete and payment can therefore be requested from the customer.
However, some operations allow a deferred issuance, in particular:
- until the 15th of the following month for some intra-community supplies exempt from TVA: titleContent
- until the 15th of the following month for certain services B2B the TVA is owed by the customer in another EU Member State
- at the end of the month where recurring (or summary) invoice is allowed
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 certain subscriptions or recurring services, for example.
Example :
A company makes three deliveries for the same customer in October: it can issue a single invoice grouped by October 31, if TVA is due for each delivery.
3Verify the conformity of the invoice
Once the invoice has been drawn up, it must be ensured that it complies with the applicable rules. The terms and conditions differ depending on whether the invoice is issued in electronic format or on another medium (paper or digital format such as a PDF for example).
Electronic Invoice
For transactions subject to electronic invoicing, the invoice is created and transmitted by a billing software connected to an approved platform.
The software automatically assigns a unique number to the invoice, ensures its conservation and integrates the mandatory information to be present on an invoice.
Please note
Even if these operations are automated, it is still essential to check the information on the invoice (identity of the customer, amount, TVA, date, invoice numberingetc.) before its validation.
Paper or digital invoice (PDF, email, etc.)
When the invoice is made out on paper or digitally (such as a PDF, e-mail, etc.), the company must itself ensure the numbering of the invoice and check that it contains all the mandatory information.
Each invoice must include a unique number based on a continuous chronological sequence, without rupture. Therefore, two 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
The invoice must be drawn up in duplicate : the original is given to the customer and the second copy is kept by the company.
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 online invoices.
To choose the right billing software, a list of authorized platforms is available:
To be valid, an invoice must contain several mandatory particulars as well as some special mentions depending on the case.
The the following statements are common to all invoices and must appear:
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 issued 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 of the seller (and of the professional customer if 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 | Due by the professional customer in case of late payment |
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.
Special mentions are added the mandatory particulars in certain 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 » |
If 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 |
Please note
From 1er September 2026, the words ‘ TVA not applicable, art. 293 B of the General Tax Code (CGI) ' shall be replaced by ' TVA not applicable, art. L. 223 et seq. of the Code des impôts sur les biens et services (CIBS) ». This change is the result of the recoding of TVA rules into a new dedicated code.
However, a period of tolerance is allowed until December 31, 2027 during which the use of the reference to CGI Article 293 B remains accepted on invoices and commercial documents, despite the entry into force of CIBS.
It is recommended to anticipate this development, in particular by adapting invoice templates as soon as possible.
As part of the widespread e-invoicing, large companies and ETI: titleContent shall, from 1er September 2026, include 4 new mandatory statements on their invoices. The PME: titleContent and micro-companies will be affected in turn from 1er September 2027).
The entries are as follows:
- Number Siren of the customer (if it is a company)
- Delivery address of 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 of 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)
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.
Retention period for an accounting document (10 years)
Billing obligations
Retention period of a tax document (6 years)
In case of error on an invoice, the procedure to follow depends on when this error is found : before the issue, after the issue or after the payment of the invoice.
Before the invoice is issued
As long as the invoice has not been issued, it may be corrected or deleted.
When the invoice is prepared using software, it is recommended that you check the information on the invoice (customer, amount, TVA, date, etc.) before validating it. In fact, validation generally triggers the issuance of the invoice and, in the case of an electronic invoice, its transmission to the customer.
When invoicing software is used, changes are usually recorded to ensure traceability.
After the invoice is issued
Once the invoice is issued, it can no longer be modified directly.
If an error is found before payment, a amending invoice may be issued. It must include the statement « cancels and replaces invoice no.… » and a new invoice number.
For transactions subject to electronic invoicing, the corrective invoice shall be issued and transmitted in the same way as the initial invoice.
Please note
So you don't just have to rebill with the same number or another number. This can create inconsistency between the accounts of the seller and the customer, and lead to sanctions in case of fiscal control.
After payment of the invoice
When an invoice has already been paid, it can no longer be changed or replaced.
Any correction or cancelation must be made by means of a credit memo invoice.
The credit memo invoice is a separate accounting document. It must have its own number and follow the same numbering rules as other invoices (chronological, continuous and unique sequence).
Please note
The company can use the same numbering series as the invoices or create a specific series for credit memos (for example F2026-001 for invoices and A2026-001 for assets).
The penalties depend on the nature of the breach of the billing rules:
1. Failure to comply with the billing obligation
The amount of penalties for failure to pay is different for an individual business or a business.
Individual business
Failure to comply with billing obligations may result in criminal penalties, the severity of which varies according to the nature of the infringement:
- In case of non-compliance with the billing obligation: the fine can go up to €75,000
- In the event of a new breach within 2 years of a first penalty that has become definitive : the fine may be 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 in prison
Business
Failure to comply with billing obligations may result in criminal penalties, the severity of which varies according to the nature of the infringement:
- In case of non-compliance with the billing obligation: the fine can go up to €375,000
- In the event of a new breach within 2 years of a first penalty that has become definitive : the fine may be up to €750,000
- In case of issuing a false invoice (false in writing): the fine can go up to €225,000
2. Non-compliance with the obligation to issue an electronic invoice
Penalties for electronic invoicing
The non-compliance with the obligation to issue an electronic invoice shall be liable to a fine of €50 per invoice, capped at €15,000 per year.
Where the tax authorities find that company does not receive its invoices via a approved platform, it shall send him a formal notice to comply within 3 months.
If the company is still not in compliance after this period, a fine of €500 is applied and a new period of 3 months is granted. If the company remains non-compliant after that second period, a fine of €1,000 is applied, then a new fine of €1,000 shall be incurred at each 3-month period during which the non-compliance persists.
Penalties for the provision of transaction and payment data
In case ofabsence of transmission of transaction and payment data by the company, a fine of €500 is applied, capped at €15,000 per year.
An authorized platform (AP) that does not comply with its obligations to transmit to the administration incurs €750 by missing or incorrect transmission, capped at €100,000.
Fines do not apply if this is the first infringement found in the last four years (the current year and the previous three years). This assumes that the infringement has been repaired spontaneously or within 30 days of the administration's first request.
3. 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 invoice amount.
Where the address or identity or address of the customer or supplier has been concealed or altered, the amount of the fine shall be 50% the total amount of the invoices concerned.
4. 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 provision of services, 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 fine is reduced to 5%, it shall be limited to €37,500.
Fine for breach of billing obligation
Maximum fine rate for a business
Penalties for forgery and use of forgery
Violations of billing rules
Penalties for failure to transmit
Violations of billing rules
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Retention period for an accounting document (10 years)
Billing obligations
Invoice Numbering
Invoice date
Electronic transmission of transaction data
Transmission of payment data
Violations of billing rules
Penalties for failure to transmit
Obligation for electronic invoicing (public procurement)
Maximum fine rate for a business
Retention period of a tax document (6 years)
Mention of the existence and duration of the legal guarantee of conformity (individual)
Issuance of a note (provision of services)
Violations of billing rules
Dates of entry into force of e-invoicing reform
Procedures for processing electronic invoices received and issued
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FAQ
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(Dila) - Prime Minister
National Council of the Order of Chartered Accountants
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