Mandatory invoice particularsmentions obligatoires d’une facture
Mandatory invoice particulars in France are the details that article 242 nonies A of Annex II to the French General Tax Code requires on every invoice, including an issue date and a unique, sequential and continuous invoice number.
Article 242 nonies A of Annex II to the French General Tax Code lists the particulars to appear on an invoice, from point 1 to point 18, with sub-points. The version in force since 1 January 2025 results from Decree No. 2024-1195 of 21 December 2024.
The particulars most used in a practice include: the issue date (point 6); a unique, sequential and continuous invoice number (point 7); for each line, the precise description, quantity, unit price excl. VAT and VAT rate, or the exemption (point 8); and the VAT amount with the total excl. VAT and VAT per rate (point 11).
The date of delivery or completion, or the date of a deposit payment, is required only where it differs from the issue date (point 10). See electronic invoicing.
Sources
See also
- Credit note A credit note is a document that corrects or cancels an invoice already issued, and refers expressly to that original invoice, as set out in French VAT guidance.
- E-invoicing French mandatory e-invoicing requires VAT-registered businesses to issue and receive business-to-business invoices in a structured format through an approved platform; e-reporting passes the data of other transactions, notably with consumers, to the tax authority.
- Secure till software French VAT law (article 286, I, 3° bis of the General Tax Code) requires every business that records payments from consumers to use till software meeting conditions of inalterability, security, retention and archiving of data.