Mandatory Mentions on an Invoice: Complete List, 2026 Rules and Template

French invoices must include specific legal and tax details to be valid, ensuring transparency, enforceability, and correct VAT treatment, with new electronic invoicing rules in 2026 adding further mandatory data for all B2B transactions nationwide.

Key takeaways

• Invoice identification must be unique and chronological, with issue date and actual supply date clearly stated.
• Seller and buyer details include names, addresses, legal status, registration numbers, and VAT IDs for tax traceability.
• Lines must show descriptions, quantities, unit prices excluding tax, discounts, and totals excluding tax, VAT, and including tax.
• From 2026, B2B invoices add client SIREN, delivery address if different, transaction type, and “VAT payable on debits” when applicable.
• Non-compliance triggers €15 per omission fines, heavier penalties for repeat breaches, VAT deduction refusal, and rejected or unenforceable invoices.

Understanding Invoice and its Components

An invoice is a formal commercial document issued by a seller or service provider to a customer. It serves as a request for payment, an accounting record, and legal proof that a transaction has taken place. In France, invoices must comply with strict legal and tax rules, which makes it essential to understand their structure and components.

Key components of an invoice include:

• Invoice identification
• Date of sale or service
• Identification of the parties (buyer and Seller)
• Description of goods or services
• Rates and total amount payable
• Financial and tax details
• Payment terms and penalties

What Is Meant by a Mandatory Invoice Mention?

Mandatory invoicing mentions refer to all the information required for the creation and management of paper or electronic invoices. Each section has a specific purpose and contains all the necessary information to detail the goods or services sold, their prices, and the payer.

This data must meet certain legal requirements, such as authenticity of origin, completeness of content, and legibility, in order to guarantee its validity and compliance with tax regulations. In France, the legal requirements relating to invoice mentions are governed by the Commercial Code in particular Article L441-9 and the General Tax Code (CGI).

List of Mandatory Mentions on an Invoice

Under applicable French legislation, an invoice must contain specific mandatory information to be legally valid, compliant with tax regulations, and enforceable. These mandatory mentions ensure transparency of the transaction, proper identification of the parties involved, and correct tax treatment.

Below is a detailed overview of the information that must appear on an invoice.

Invoice Identification

• Invoice number: Each invoice must have a unique number based on a continuous and chronological sequence, without gaps or duplicates.
• Invoice issue date: The date on which the invoice is issued must be clearly stated.

Date of Sale or Service Provision

The invoice must indicate the actual date on which the goods were delivered or the services were performed. Where applicable, this may also be the date of an advance payment.

Seller’s Identity

The invoice must clearly identify the seller or service provider.

• For companies: Company name, Registered office address, Legal form, Share capital, Company identification number, Trade register number and city of registration
• For sole traders: Full name, Indication of sole trader status, Professional address, Company identification number
• VAT identification number: Mandatory when the seller is subject to VAT.

Buyer’s Identity

The invoice must also identify the customer.

• Buyer name or company name
• Buyer address

Note: For business-to-business transactions, the buyer’s identification is essential for tax compliance. From 2026 onwards, the buyer’s business identification number becomes mandatory on B2B invoices.

Order Reference (Order number)

When the transaction is based on a purchase order issued by the buyer, the corresponding order number must appear on the invoice.

Description of Goods or Services

The invoice must include a clear and detailed description of the goods sold or services provided, including name, type, or reference.

Quantity and Unit Price

For each item or service, the invoice must state:

• Quantity supplied: Number of units, hours worked, or other relevant measure.
• Unit price excluding tax: The price per unit before tax.

Tax Information (VAT)

Where applicable, the invoice must include all required tax information:

• Applicable tax rate or rates
• Tax amount per rate
• Total tax amount

Note: If VAT is not charged, the invoice must clearly state the reason, such as exemption, non-applicability, reverse-charge mechanism, or transactions outside the scope of VAT. This ensures clarity for both the customer and tax authorities.

Pricing Totals

The invoice must clearly display:

• Total amount excluding tax
• Total tax amount
• Total amount including all taxes

Discounts

Any discounts, rebates, or special offers agreed upon at the time of the transaction must be shown on the invoice.

Payment Terms

The invoice must specify the conditions under which payment is due:

• Payment due date or payment period
• Payment method, where applicable

Late Payment Charges

For professional transactions, the invoice must include:

• Late payment penalty rate
• Fixed recovery fee applicable in case of late payment

Legal Warranty (Consumer Sales)

For invoices issued to consumers for eligible goods, the invoice must state:

• Existence of a legal warranty of conformity
• Duration of the warranty

Other Mandatory Information

Depending on the business activity, legal status, or invoicing context, additional mandatory information may be required, including:

• Professional registration details
• Self-billing indication
• Proforma invoice indication
• Sector-specific legal mentions required by law

Special Mentions Where Applicable

Other mandatory mentions on invoices in specific cases:

• “VAT not applicable, Art. 293 B of the CGI” if the seller does not charge VAT.
• RCS number and city for companies.
• RM number for artisans.
• “Pro forma invoice” if it is a pro forma invoice.
• “Reverse charge” if VAT is passed on to the customer; etc.

New Mandatory Information from 2026

Four new mandatory mentions are introduced by the 2026 regulations:

• Client’s SIREN number: invoices must state the identification number of the recipient (if the customer is a business).
• Delivery address: if different from the customer’s billing address, the delivery address (where applicable) must be clearly indicated, provided that this address already appears on the invoice.
• Type of transaction: an explanatory note indicating whether the invoice concerns the supply of goods, services, or both.
• VAT on debits option: if the supplier chooses to account for VAT based on issued invoices (“VAT on debits” rather than on actual payment), the invoice must include the mention “VAT payable on debits”.

Why Are Mandatory Details in Invoice Essential?

As mentioned above, mandatory information is a cornerstone of the invoice and makes it a legally valid document in terms of sales and receivables. These mentions play a decisive role in several respects:

• From a legal perspective: they are required by law, and any omission or error is subject to penalties. Moreover, they protect the interests of both the seller and the buyer, while ensuring the reliability and traceability of the transaction. In the event of a dispute or tax audit, they may also serve as evidence.
• Supplier invoice management: this information facilitates the management, recording, and tracking of invoices while ensuring full compliance with legal requirements. Properly issued invoices help avoid payment delays and optimize accounting processes

Compliant Invoice Template (Example)

Having an invoice template adapted to your business sector is extremely useful. This template is particularly ideal for sole traders (EI). It illustrates a compliant French invoice containing all mandatory mentions. Below is an example you can adapt.

Example of Invoice with all Mandatory Details (Word)

Example of Invoice with all Mandatory Details (PDF)

Penalties for Omission of Mandatory Details in Invoice

Failure to include required information on an invoice leads to immediate financial exposure and can also undermine tax and legal rights. Even minor omissions are sanctionable, and repeated issues escalate quickly.

Main penalties and consequences:

• Fixed fine per omission: €15 for each missing or incorrect mandatory mention, applied per invoice, capped at 25% of the invoice amount.
• Heavier sanctions for serious or repeated breaches: Up to €75,000 for individuals and €375,000 for companies, with higher penalties possible in cases of fraud or repeat offenses.
• VAT consequences: Authorities may refuse VAT deduction or challenge VAT declarations if invoices are non-compliant.
• Legal enforceability risks: An incomplete invoice may lose value as proof of debt, making payment recovery or late-fee enforcement difficult.
• Operational impact: Clients may reject invoices, request corrections, or delay payment, affecting cash flow and increasing administrative work.

Conclusion

Mandatory invoice mentions do more than validate a bill they shape how taxation and micro-economic activity function. Each required field feeds directly into VAT collection, revenue recognition, audit trails, and national statistics, turning everyday transactions into structured fiscal data that supports budget planning, fraud detection, and fair competition.

With France’s 2026 e-invoicing reform, these details are no longer just printed obligations but standardized digital data points transmitted through certified platforms. Fields like SIREN, transaction type, and VAT regime will be machine-readable, enabling real-time controls, faster cross-checks, and automated reporting to tax authorities. This shift reduces errors, limits carousel fraud, and shortens VAT refund cycles, directly impacting business cash flow.