The invoicing obligation in France
In France, any VAT-registered company that supplies goods or services for consideration is required to issue an invoice to its business customers (B2B). This obligation is set out in Article 289 of the French General Tax Code (CGI). For B2C sales, an invoice is mandatory on request from the customer, but spontaneous issuance is required for significant amounts.
For a foreign company represented in France by an accredited tax representative, French invoicing rules apply in full as soon as the transactions are located in France. No preferential regime or exemption exists for non-residents in terms of invoicing.
Mandatory mentions on French VAT invoices
Article 289 of the CGI lists the mandatory mentions that every invoice subject to French rules must include:
- Issue date of the invoice
- Invoice number — unique and sequential (no gaps or duplicates)
- Seller/provider identity: name or company name, full address, French intra-EU VAT number
- Customer identity: name or company name, address, intra-EU VAT number (for EU business customers)
- Description of goods or services: precise designation, quantity, nature
- Delivery or performance date (if different from the invoice date)
- Unit price before tax and, where applicable, discounts, rebates
- Applicable VAT rate (20%, 10%, 5.5%, 2.1%)
- VAT amount corresponding to each rate
- Total amount including all taxes (TTC)
For a non-resident company represented by a tax representative, invoices must additionally show the tax representative's details (name, address) as the regulatory point of contact in France. Certain French tax authority departments may require this information during audits.
| Mention | Mandatory B2B | Mandatory B2C |
|---|---|---|
| Sequential invoice number | Yes | Yes |
| Seller's VAT number | Yes | Yes |
| Customer's VAT number | Yes (if EU) | No |
| VAT rate and amount | Yes | Yes |
| Tax representative's details | Recommended | Recommended |
The tax representative's role in invoicing
The accredited tax representative does not issue invoices on behalf of the foreign company. Its role in invoicing is primarily advisory and supervisory:
- It checks the compliance of invoice templates before use
- It ensures the French VAT number is correctly stated
- It collects invoicing data to prepare periodic VAT returns
- It manages disputes and regularisation requests with the administration
- In the event of a tax audit, it provides invoices and supporting documents to inspectors
The tax representative holds a legal mandate to represent the foreign company before the French tax administration. It is jointly and severally liable for the payment of VAT, which provides a strong incentive to ensure correct invoicing and declaration of all taxable transactions.
Special cases: reverse charge, exemption, margin scheme
Certain transactions require specific mentions on invoices, in addition to the standard mandatory mentions:
- Reverse charge: for B2B services supplied by a foreign provider to a French taxable customer, the invoice must state "Reverse charge — VAT to be accounted for by the recipient — Article 196 of Directive 2006/112/EC" and must not show any VAT amount.
- VAT exemptions: the legal basis for the exemption must be stated (e.g. "Exemption Article 262 ter I CGI" for intra-EU supplies).
- Margin scheme: for dealers in second-hand goods, the mention "Special scheme — Second-hand goods — Article 297 A CGI" is required.
- Invoices in foreign currency: the VAT amount must be converted into euros at the exchange rate on the date VAT becomes chargeable.
To ensure your invoices are compliant, consult an accredited DGFiP tax representative who will review your invoice templates and advise you on the mentions appropriate to your situation.