France e-invoicing 2026: the list of mandatory invoice mentions

The checklist of mandatory mentions

Here is the complete checklist, the articles that apply and a worked example, for foreign businesses invoicing French customers.

The mentions of a business invoice are set by article 242 nonies A of annex II to the French tax code (CGI). An electronic invoice must carry the same mentions as a paper one. The list, in the order of the text:

• name, identification number and address of the supplier and of the customer;
• the supplier's VAT number, and the customer's in the cases provided for (intra-EU supplies, reverse charge);
• the issue date and a unique number based on a continuous chronological sequence;
• the delivery address, if it differs from the customer's address;
• for each good or service: precise description, quantity, unit price excluding VAT, VAT rate or exemption;
• price reductions already granted at the date of the operation;
• the date of supply, if it differs from the invoice date;
• the total excluding VAT and the VAT, by rate;
• the nature of the operation: goods, services or both;
• the option to pay tax on debits, if chosen;
• where relevant, the exemption reference, "Autoliquidation" (reverse charge), "Autofacturation" (self-billing) or the mention of a special scheme.

Payment mentions from the French Commercial Code come on top: payment terms, the rate of late-payment penalties and the fixed recovery indemnity. A practical summary is given by economie.gouv.fr (in French).

The four new mentions

The decree of 7 October 2022 added to article 242 nonies A. According to the French tax authority's table of invoice data, these data are expected from 1 September 2026.

The customer's SIREN

The customer's identification number, its 9-digit SIREN, must appear on the invoice. For the difference with the SIRET, see SIREN and SIRET: what is the difference?. This is the mention that causes the most trouble, since it needs an up-to-date customer file: see e-invoicing: the customer SIREN becomes mandatory.

The delivery address

Required only when the place of delivery of the goods differs from the customer's address. With no goods, or the same address, there is nothing to add.

The nature of the operation

The invoice states whether it covers a supply of goods, a supply of services, or both on the same invoice.

The option for VAT on debits

A business that has opted to pay VAT on debits must say so, with the French wording Option pour le paiement de la taxe d'après les débits. With no option, the mention does not appear.

Example: a supplier selling equipment and installation

A supplier in Lyon invoices a company in Nantes (fictitious SIREN 123 456 782) for 10 workstations delivered to a warehouse in Rennes, plus their installation. Besides the usual mentions, its invoice must contain:

• the customer's SIREN, 123 456 782;
• the address of the Rennes warehouse, since delivery is not made at the Nantes head office;
• the nature of the operation: supply of goods and of services, so both;
• Option pour le paiement de la taxe d'après les débits only if the supplier has opted for this scheme.

Who is concerned, and since when

According to the tax authority's Q&A, every business subject to VAT must be able to receive electronic invoices from 1 September 2026. The obligation to issue them applies on that date to large companies and mid-sized firms (ETI), and from 1 September 2027 to SMEs and micro-businesses. Build the new mentions into your invoice templates now, whatever your size.

Foreign businesses invoicing French customers

Only French companies have a SIREN, so the number you need is that of your French customer. Ask the customer for it, or find it with the company search tool from the company name. For cross-border operations, check with your adviser which rules apply to your invoice, since the French wording of the mentions above is what the French administration expects.

With Jsonpage: retrieve the missing SIREN

The slowest mention to put in place is the customer's SIREN. The customer file diagnosis spots numbers that are missing, malformed or tied to a closed company, with no account to create. For file checks, see also Clean a customer file for e-invoicing.

Keep reading

• E-INVOICINGFrance e-invoicing 2026: why your customers' SIREN becomes mandatoryThe four new mandatory mentions, the 2026-2027 timeline and how to verify your customers' SIREN numbers.
• E-INVOICINGCustomer file: the errors that get an e-invoice rejectedMissing SIREN, a zero lost in a spreadsheet, a SIRET mistaken for a SIREN, a closed company, a duplicate: how to recognise them.
• SIREN · SIRETSIREN vs SIRET vs NIC: what is the difference?The company and its establishments: 9 or 14 digits, the role of the NIC and the right number for each use.
• SIRETHow to check a French SIRET numberThe 14-digit format, spotting typing mistakes and the difference between a valid SIRET and an active establishment.
• APIAPI to check the SIREN and VAT numbers on your e-invoicesCheck the SIREN, SIRET and VAT number of the buyer and the seller before issuing or receiving an e-invoice: one call, examples in five languages.