Invoice Requirements for France (Cross-Border)

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.

Generate a France invoice

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

Frequently asked questions

When does mandatory e-invoicing start in France?

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.

How are French e-invoices exchanged?

Through certified partner platforms (Plateformes de Dematerialisation Partenaires, PDP) in the EN 16931 formats Factur-X, UBL or CII, with transaction and payment data reported to the tax authority (DGFiP).

What is the standard VAT rate in France?

20%. Invoices are generally drawn up in French and must carry the supplier's VAT number. Keep invoices for 10 years.

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

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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.