Mandatory fields
| Field | When it applies |
|---|---|
| The identity of the seller and the buyer, with addresses | Always |
| The seller's individual VAT identification number | Always |
| The date of issue | Always |
| A unique number based on a continuous chronological sequence | Always |
| The date of the supply of the goods or completion of the service | Always |
| A precise description and the quantity of the goods or services | Always |
| The unit price excluding tax, and any price reductions | Always |
| The rate of VAT applied and the amount of VAT payable | Always |
| The total excluding tax and the total including tax | Always |
| The due date for payment and the late payment penalty rate | Always |
The rules at a glance
| Rule | In France | Source |
|---|---|---|
| Tax | TVA (VAT), standard rate 20% | Service-Public.fr (DILA) |
| Sequential number required | Yes | Service-Public.fr (DILA) |
| Keep records for | 10 years | Service-Public.fr (DILA) |
| Reverse charge wording | "Auto-liquidation" | Service-Public.fr (DILA) |
| Simplified invoice threshold | Not verified | n/a |
| E-invoicing | Phased, starting 1 September 2026 | Service-Public.fr (DILA) |
"Not verified" means we could not read the value off a primary source, so we do not state one. It is not a claim that no rule exists. See our methodology.
How long to keep invoices
10 years. Ten years as a commercial record-keeping obligation. The fiscal retention period is a separate obligation; it could not be verified and is deliberately not stated here.
Reverse charge
Where the customer accounts for the tax rather than you, the invoice needs to say so. In France the wording is Auto-liquidation. The French wording where the customer accounts for the tax.
The generator has a reverse-charge option under Tax details: it sets the rate to zero and puts a statement under the totals. It formats the document; it does not decide whether the reverse charge applies to your supply.
E-invoicing
Phased, starting 1 September 2026, covering domestic business-to-business. From 1 September 2026 every business must be able to receive structured e-invoices, and large and mid-sized businesses must issue them. Small, medium and micro-enterprises must issue from 1 September 2027.
This is the fastest-moving item on this page and the one most worth re-checking against the authority before you act on it. InvoiceSnap produces a PDF, which is a document rather than a structured e-invoice, so a mandate of this kind is a signal that you will need software that can transmit as well as format.
The payment terms are part of the invoice, not the contract
France asks for something on the face of the invoice that most jurisdictions leave to the contract: the payment due date and the rate of late payment penalties. It is a required particular rather than good practice, which catches out foreign suppliers who put terms in the engagement letter and leave the invoice silent.
The second thing to plan for is timing. Every French business has to be able to receive a structured e-invoice from 1 September 2026, whatever its size. The obligation to issue arrives in two waves, large and mid-sized businesses first and smaller ones a year later, but the receiving deadline applies to everybody at once.
One deliberate gap on this page: France has a commercial retention obligation of ten years and a separate fiscal retention period that could not be verified from an official source during research. Rather than repeat a figure from a secondary source, it is left out.
Making the invoice
Once you know what your invoice needs, the invoice generator builds it in your browser. It has a tax field, a discount field, VAT number fields for both parties and a notes field for wording such as a reverse-charge statement. Nothing you type is uploaded.
This page describes published requirements. It is not advice on your own situation, and whether a rule applies to you depends on facts we do not have. For that, go to Service-Public.fr (DILA) directly or talk to an accountant.