Mandatory information on an invoice

Verified 06 November 2025 - Entreprendre Public Service / Legal and Administrative Information Directorate (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 mandatory include the following information, whether the client is an individual, a professional or a public entity:

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 he is 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

    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.

    Warning  

    As part of the phasing-in of e-invoicing from 1er in september 2026, new mandatory statements will have to be included on invoices.

    This obligation will primarily concern large companies and ETI: titleContent, and then will extend to SME: 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

    Generalization of electronic invoicing

    Directorate of Legal and Administrative Information (Dila) - Prime Minister

    Pour en savoir plus

    Special mentions shall be added to the mandatory particulars in some 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 »

    Whether the purchaser or the customer is 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

    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

    FAQ