Mandatory invoice information in France: the complete 2026 checklist

A French invoice is not a mere receipt: it is a regulated document whose content is set by the Commercial Code and the Tax Code. A missing mention can cost a €15 tax fine per mention and per invoice (capped at a quarter of the invoice amount), and up to €75,000 in administrative fines for repeated breaches. Here is the complete list, updated for 2026.

Identification information

Seller identity: legal name, registered office address, legal form and share capital for companies;
Seller’s SIREN or SIRET number, and RCS mention (registration city) for traders;
Seller’s intra-community VAT number (as soon as the invoice exceeds €150 net);
Buyer identity: name (or company name) and address;
for business customers: their intra-community VAT number if they are VAT-registered, and now their SIREN (a new mention introduced with the reform).

Dating and numbering information

Invoice issue date;
Invoice number, drawn from a chronological, continuous sequence;
Date of the sale or service if it differs from the issue date.

Transaction details

Precise description of each product or service;
Quantity and unit price excluding tax;
Discounts and rebates granted at the date of sale;
VAT rate applicable to each line, and breakdown of the VAT amount per rate;
Net total, VAT total and gross total.

Payment information — the most forgotten

This is where most e-commerce invoices fall short:

Payment due date;
Late-payment penalty rate applicable in case of late payment (often the ECB rate plus 10 points);
The €40 flat-rate recovery fee owed by any business paying late (article D. 441-5 of the French Commercial Code);
Early-payment discount terms — or the mention “Escompte : néant” (no discount).

These mentions are mandatory even for an online sale already paid whenever the invoice is addressed to a business.

Special cases

VAT franchise: mention “TVA non applicable, art. 293 B du CGI” (see our VAT guide);
Reverse charge (intra-EU B2B): mention “Autoliquidation” with 0% VAT;
Approved management center membership where applicable;
New reform mentions: delivery address when it differs from the billing address, nature of the operation (supply of goods / services / mixed), and the “VAT on debits” option where applicable.

How to stay compliant on Shopify without thinking about it

Maintaining this list by hand on every invoice is unrealistic. FacturX automates it:

your legal details (SIRET, VAT, RCS…) are entered once in the template and appear on every invoice;
VAT is broken down per rate automatically from the Shopify order data;
the footer mentions (penalties, €40 fee, discount, VAT franchise…) come pre-filled according to language and jurisdiction, and stay fully editable;
the customer’s B2B information (company name, SIRET, VAT number) is collected at checkout and injected into the invoice and its Factur-X XML.

Check your current invoices against this list — then let FacturX handle it for all the next ones.