Invoice Requirements for France (Cross-Border)

France applies 20% VAT and is introducing mandatory B2B e-invoicing and e-reporting via certified PDP platforms in the EN 16931 formats, phased from September 2026.

E-invoicing: Mandatory VAT 20% Complexity: High

France applies VAT at 20% and is introducing mandatory B2B e-invoicing and e-reporting. From September 2026 all businesses must be able to receive electronic invoices; issuance phases in from September 2026 for large and mid-size companies and from September 2027 for SMEs. Invoices flow through certified partner platforms (Plateformes de Dématérialisation Partenaires, PDP) in the EN 16931 formats Factur-X, UBL or CII, with transaction and payment data reported to the tax authority (DGFiP). Invoices are generally drawn up in French and must carry the supplier's VAT number. Keep invoices for 10 years.

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What a compliant invoice issued in France must include

At minimum, an invoice issued in France should carry these fields:

Invoice number Issue date Supply date Seller name Seller address Seller tax id Buyer name Buyer address Buyer tax id Line description Quantity Unit price Net amount Tax rate Tax amount Total amount Currency Payment terms Hs code Incoterms Country of origin Gross weight Net weight Number of packages Siren siret

Last reviewed June 9, 2026

At a glance

Ohmyfin generator
Available now
E-invoicing
Mandatory
E-invoicing model
Interoperability (Peppol-style)
Platform
Chorus Pro (B2G) / PDP (B2B)
Format
EN 16931 (Factur-X / UBL / CII)
Mandate effective
Sep 2026
Tax system
VAT
Standard rate
20%
Tax ID
Numéro de TVA
Tax ID on invoice
Required
Reverse charge (B2B)
Yes
Invoice language
FR
Local currency required
No
Keep records for
10 years
Customs invoice (goods)
Yes
Complexity
High
SWIFT/BIC codes & payment requirements for France Banks, correspondent data and local payment rules for France.

Example: an invoice issued in France

Example: an invoice issued in France — Numéro de TVA, VAT 20%, EN 16931 (Factur-X / UBL / CII)
Illustrative invoice issued by a seller in France, showing the local tax-ID label, the VAT 20% line and the fields local rules require. Schematic — not a real invoice.

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Skip the rulebook. Our generator applies these requirements automatically — the right fields, tax-ID labels, language and format for the destination country.

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Invoice requirements for other countries

Australia
Bahrain
Brazil
China
Egypt
Germany

This page is general information on cross-border invoicing, not tax or legal advice. Rules change and depend on your specific transaction — confirm with a qualified adviser or the local tax authority before relying on it.