---
title: "Mandatory invoice particulars (mentions obligatoires d’une facture) · Treats"
description: "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."
url: https://www.treats.vet/en/glossary/mentions-obligatoires-facture/
lang: en-GB
updated: 2026-11-08
---

[Glossary](https://www.treats.vet/en/glossary/)

# 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](https://www.treats.vet/en/glossary/facture-electronique/).

## Sources

* [Légifrance, article 242 nonies A, Annex II to the French General Tax Code (in force since 1 January 2025)](https://www.legifrance.gouv.fr/codes/article%5Flc/LEGIARTI000050811276)
* [BOFiP, BOI-TVA-DECLA-30-20, rules on drawing up invoices](https://bofip.impots.gouv.fr/bofip/2416-PGP.html)

 Checked on 8 November 2026 · by [Amir Davies](https://www.treats.vet/en/about/amir-davies/)

## See also

* [Credit note](https://www.treats.vet/en/glossary/avoir/) 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](https://www.treats.vet/en/glossary/facture-electronique/) 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](https://www.treats.vet/en/glossary/logiciel-de-caisse/) 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.