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Mandatory e-Invoice Fields in France from September 2026

Updated on: Jun 24th, 2026

17 min read

France’s e-invoicing reform will change the way invoices are exchanged from September 2026. The government mandate specifies what data businesses must capture and transmit. A valid invoice is no longer just a PDF with transaction and tax details. From now on, it will include structured business data. Missing even a single mandatory field could lead to validation failures and invoice rejection.

In this article, we will decode France’s e-invoicing mandatory fields that are applicable from 2026, and how to prepare your systems to adapt to this new reform.

Key Takeaways
France will require structured invoices to be generated by all large and medium enterprises from September 2026 as part of its e-invoicing reform.
Existing invoice templates may not contain all mandatory e-invoicing fields, and businesses may need to update their ERP.
Buyer identification and invoice routing will become separate requirements post-e-invoicing implementation.
Businesses must audit their ERP data readiness before e-invoicing implementation, and not during the testing period.

What are Mandatory E-Invoice Fields in France?

Mandatory e-invoice fields refer to the minimum data elements that must be included in an e-invoice under France’s e-invoicing system. In other words, it refers to the essential data that needs to be generated, validated, and transmitted in order to comply with e-invoicing norms. If any of these elements are missing, the invoice will be considered invalid.

The purpose of having mandatory data fields solves two requirements. Firstly, it ensures legal and tax compliance. Secondly, they ensure that invoices get transmitted correctly between the seller, the receiving platform, and the buyer, enabling automated processing without manual intervention.

List of Mandatory E-Invoice Fields in France from September 2026

The following are the mandatory data fields that an e-invoice must contain from September 2026:

Data Field	Description
Invoice Issue Date	Date on which the invoice has been created.
Invoice Number	The unique number of the invoice, based on a chronological and continuous sequence.
Invoice Type Code	This code classifies the nature and function of the document such as a commercial invoice, credit note, corrected invoice, etc.
Supplier Identity	Details of the supplier such as name, address, and legal form.
Supplier SIREN	Supplier’s business identification number.
Buyer Identity	Details like name and address of the customer, or billing address (if different from the customer’s address).
Buyer SIREN	Buyer’s business identification number.
Buyer’s Company Registration Number	The 14-digit SIRET is an identifier for specific business establishments or sites (i.e. SIREN + 5-digit location code) and is critical to avoid invoice rejection. The SIRET also doubles as the primary routing identifier in most cases.
Buyer’s Routing Identifier	This is the technical destination reference that ensures that the invoice reaches the correct endpoint.
Delivery Address For the Goods	The address where the goods need to be delivered, if different from the customer’s address.
VAT Identification Number of the Seller	Except where the invoice value is less than or equal to €150 (excluding VAT).
Purchase Order Number	The purchase order number is to be stated, when previously established by the buyer.
Product/Service Description	Details such as nature, brand and product reference. In the case of services, the details would include materials supplied and labour.
Nature of the Invoiced Transactions	Details specifying whether they involve the delivery of goods or the provision of services, or a combination of both.
Breakdown of Each Product/Service	Details such as quantity, description, unit price, applicable VAT rate, etc.
Total Amount	Details of the total amount, including and excluding VAT. Further, any packaging or transport costs also need to be detailed out.
Price Reduction	Details of any discounts or rebates given.
Due Date for Payment	The date by which the payment needs to be made.
Late Payment Penalty Rates	The amount/rate of late payment penalty that will be applied if the payment is not made within the due date.
Payment of VAT on Debits (Where Opted For)	The note "Option for tax payment based on debits” will appear where the seller has opted for the payment of VAT on debits.

It is also important to note that, besides the mandatory fields mentioned above, there is additional information required to be mentioned in certain cases, as follows:

Case	Mention
If the seller/service provider is a member of a management center or an approved association	"As a member of an approved association, payment by check and credit card is accepted."
If the seller is subject to the VAT exemption scheme	"VAT not applicable, art. 293 B of the General Tax Code"
If the purchaser/lessee is liable to VAT	"Self-liquidation"
In the case of purchase of electronic goods or furniture	WEEE eco-contribution
In the case of purchase of a recording medium	Remuneration for private copying (RCP)
In the case where the customer raises the invoices	Self-billing
In the case of craft activities	Details of the professional insurance contract, contact details of the insurer and the guarantor, and geographical coverage of the contract or guarantee.

How to Audit Your ERP for Missing Mandatory Fields

While most ERPs store data, the required information may be available in different places or not included while generating an invoice. This is why an ERP data audit is required to check if any mandatory fields are missing for e-invoicing compliance.

Here is a four-step audit to make sure that your ERP is e-invoicing ready:

Review the Invoice Master Data

Begin by exporting sample invoices from your ERP and comparing every invoice field against the mandatory requirements laid down by the government. Mark the fields that are missing, incomplete, or not appearing in the invoice output to identify data gaps.

Validate SIREN Availability

Next, review all customer and supplier master records to confirm that the SIREN values are captured consistently and in the correct format. Missing or incomplete master data creates issues during invoice validation.

Review the Invoice Generation Logic

Review how invoices are generated from your ERP and what data actually appears in the final output. Most invoice templates display information visible on a PDF, but e-invoicing requires structured data beyond what users can see, embedded in a machine-readable XML. Confirm that all mandatory fields are included in the invoice data transmitted to the platform.

Test Invoice Routing Scenarios

Once the data checks are done and the invoice generation logic has been reviewed, validate whether the invoices are routed to the correct destination using the required routing information and recipient identifiers. Routing issues are often discovered late because businesses test invoice creation but not invoice delivery.

How ClearTax Ensures Every Mandatory Field Is Present on Every French Invoice

Preparing for France’s e-invoicing reform is not just about generating invoices in the right format. The bigger challenge lies in making sure that every mandatory field is included, validated, and transmitted correctly before the invoice leaves your ERP system.

ClearTax helps businesses prepare by mapping ERP invoice data to France’s e-invoicing requirements, validating mandatory fields before submission, and identifying data gaps early on in the process. Each e-invoice passes through up to 14 status stages from issuance to payment.

As a result, finance teams spend less time reviewing invoices manually and more time focusing on exceptions that actually need attention.

Conclusion

France’s e-invoicing reform was introduced to ensure data consistency across invoice formats and the machine-processing of invoices. Hence, invoices will need to carry more structured information, including fields such as SIREN, routing identifiers, and invoice type codes. These additional data fields are becoming operational requirements, not optional enhancements.

Businesses that review ERP readiness early will avoid last-minute remediation and reduce invoice rejection risks when the mandate begins.

Frequently Asked Questions

What are the new mandatory fields added by France's e-invoicing reform from September 2026?

The new mandatory fields added by France’s e-invoicing reform from September 2026 include the customer’s SIREN number (for companies), delivery address of the goods (when different from the customer’s address), nature of the invoiced transactions, and the note "Option for tax payment based on debits", where the service provider has opted to pay tax based on debits.

What is the difference between the buyer's SIREN and the routing identifier?

The buyer's SIREN identifies the legal recipient of the invoice. The routing identifier determines where the invoice should be delivered within the e-invoicing network or receiving environment.

What happens if a mandatory field is missing on a France e-invoice?

If a mandatory field is missing, the invoice may fail validation and get rejected by the platform, thereby delaying invoicing processing and payment cycles.

What invoice type codes are required on French e-invoices?

Invoice type codes generally classify the nature and function of the document. For example, a standard invoice, a credit note, a debit note, or a corrected invoice.

About the Author

Rajan Rauniyar

Senior Content Writer- International

I’m a Senior Content Writer at ClearTax, specializing in e-invoicing, VAT, and Tax compliance. Over the years, I’ve researched and written everything from blog posts to whitepapers and product guides, helping ClearTax expand in Malaysia, KSA, UAE, Singapore, Belgium, France and beyond. My goal is to write the most comprehensive, understandable, readable, and accurate content on any topic that has ever existed on the internet. Read more

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