Electronic Invoicing for French Clients: Required Information for Commercial Documents
With the rise of e-commerce, issuing electronic invoices to French clients is becoming increasingly common for Italian businesses. However, to successfully enter the French market, it’s crucial to understand local invoicing regulations and fiscal administration rules.
In particular, knowing what information to include on the invoice is vital: French regulations impose a fine of €15 for each missing or inaccurate item.
In France, electronic invoicing is not yet mandatory for all transactions. According to the 2024 Budget Law, the next steps for the digitalization of accounting are scheduled for January 2026, when all companies must be ready to receive electronic invoices, and 2027, when electronic invoicing will become mandatory for small and medium-sized enterprises. Like in Italy, French companies will need to use certified digital platforms to send and receive invoices and report transaction and payment data to authorities.
The French timeline doesn’t affect the practices Italian businesses must follow when invoicing French companies. In Italy, electronic invoicing has been mandatory for all B2B and B2C transactions since 2019. Moreover, from July 1, 2022, invoice data related to cross-border transactions must be submitted electronically via the Exchange System (SdI).
The rules for invoicing in France vary depending on whether the client is a private individual or a business entity. For instance:
Additionally, B2C invoices are not required to include the SIRET or SIREN number.
To comply with French law, all invoices must include the following mandatory details:
Additional information must be included in certain circumstances. For example, VAT-exempt sellers must state: “TVA non applicable, art. 293 B du code général des impôts.” For reverse VAT charges, the mention "auto-liquidation de la TVA" is required.
The French institutional business platform offers a sample invoice template to follow in case of uncertainty.
French law imposes strict penalties for failing to comply with invoicing requirements. For sole proprietors, failing to issue an invoice can result in a fine of €75,000. For corporations, the maximum fine is €375,000. In cases of repeat offenses within two years, fines can escalate to €150,000 for sole proprietors and €750,000 for corporations.
Even errors in invoicing are punishable: €15 fines are levied for each missing or incorrect mandatory item, with a maximum penalty of 25% of the invoice amount.
If the client’s address or identity is falsified or omitted, the fine can equal 50% of the total amount of the affected invoices.
Against this background, it is clear that in order to be able to invoice a French customer, it is necessary to have certain information about him. If the customer is a company, in particular, you need to have several pieces of information available, including the company name and registered office.
This information can be obtained by consulting the Siren register, a public platform that allows access to the avis de situation of all French companies registered with the National Business Register, providing a sort of synthetic identity card of the company.
This solution is clearly not feasible in a context where electronic invoicing is automated, as is the case with e-commerce. In this case, it is also necessary to automate the verification process of French companies by implementing new tools in their invoicing system.
Openapi's Start Company France service provides real-time access to the demographic and financial data of over 37 million French businesses. The Advanced Company France service offers even more detailed information, such as business status and addresses of multiple operational sites.