FR • Statutory Invoicing Portal

France Invoicing & Tax Compliance Portal

Comprehensive statutory guidance, invoicing requirements, and freelance profession templates verified against official Direction Générale des Finances Publiques standards.

At a Glance: Invoicing in France

National Currency EUR
Standard Tax Taxe sur la Valeur Ajoutée (20.0%)
Tax ID Identifier Numéro SIREN/SIRET & TVA
Registration Threshold Franchise en base de TVA threshold: €36,800 annual turnover for service providers (€91,900 for commercial supply of goods).
Record Retention 10 Years
B2B E-Invoicing Status PHASING-IN
PDF Acceptance CONDITIONAL for independent contractors
Standard Paper Format A4

Mandatory Fields on France Invoices

Under official guidance from Direction Générale des Finances Publiques, all valid invoices issued by registered businesses must include the following statutory disclosures:

  • invoiceNumber: Required under national tax legislation.
  • issueDate: Required under national tax legislation.
  • sellerName: Required under national tax legislation.
  • sellerAddress: Required under national tax legislation.
  • sellerTaxId: Required under national tax legislation.
  • buyerName: Required under national tax legislation.
  • buyerAddress: Required under national tax legislation.
  • itemDescription: Required under national tax legislation.
  • itemQuantity: Required under national tax legislation.
  • itemPrice: Required under national tax legislation.
  • taxRate: Required under national tax legislation.
  • taxAmount: Required under national tax legislation.
  • totalAmount: Required under national tax legislation.

Invoice Numbering & Payment Rules

Numbering Sequence: Must utilize a continuous, chronological, uninterrupted serial sequence based on one or more distinct series.

Payment Terms: Standard commercial credit terms are typically 30 days. Statutory late payment compensation rate: Key ECB refinancing rate plus 10 percentage points, plus statutory €40 recovery indemnity.

Statutory Record Keeping: Commercial records and tax invoices must be retained for at least 10 years from the end of the relevant tax period for audit purposes.

Profession Templates for France

Select your field to generate prefilled invoices configured for EUR and TVA:

France Bookkeeper Invoice

Prefilled with realistic line items, rates, and statutory tax calculations.

Open Bookkeeper Template →

France Caterer Invoice

Prefilled with realistic line items, rates, and statutory tax calculations.

Open Caterer Template →

France Cleaner Invoice

Prefilled with realistic line items, rates, and statutory tax calculations.

Open Cleaner Template →

France Consultant Invoice

Prefilled with realistic line items, rates, and statutory tax calculations.

Open Consultant Template →

France Building Contractor Invoice

Prefilled with realistic line items, rates, and statutory tax calculations.

Open Building Contractor Template →

France Event Planner Invoice

Prefilled with realistic line items, rates, and statutory tax calculations.

Open Event Planner Template →

France Executive Coach Invoice

Prefilled with realistic line items, rates, and statutory tax calculations.

Open Executive Coach Template →

France Graphic Designer Invoice

Prefilled with realistic line items, rates, and statutory tax calculations.

Open Graphic Designer Template →

France Interior Designer Invoice

Prefilled with realistic line items, rates, and statutory tax calculations.

Open Interior Designer Template →

France Landscaper Invoice

Prefilled with realistic line items, rates, and statutory tax calculations.

Open Landscaper Template →

France Digital Marketer Invoice

Prefilled with realistic line items, rates, and statutory tax calculations.

Open Digital Marketer Template →

France Musician Invoice

Prefilled with realistic line items, rates, and statutory tax calculations.

Open Musician Template →

France Personal Trainer Invoice

Prefilled with realistic line items, rates, and statutory tax calculations.

Open Personal Trainer Template →

France Pet Caregiver Invoice

Prefilled with realistic line items, rates, and statutory tax calculations.

Open Pet Caregiver Template →

France Photographer Invoice

Prefilled with realistic line items, rates, and statutory tax calculations.

Open Photographer Template →

France Tradesperson Invoice

Prefilled with realistic line items, rates, and statutory tax calculations.

Open Tradesperson Template →

France Translator Invoice

Prefilled with realistic line items, rates, and statutory tax calculations.

Open Translator Template →

France Tutor Invoice

Prefilled with realistic line items, rates, and statutory tax calculations.

Open Tutor Template →

France Videographer Invoice

Prefilled with realistic line items, rates, and statutory tax calculations.

Open Videographer Template →

France Virtual Assistant Invoice

Prefilled with realistic line items, rates, and statutory tax calculations.

Open Virtual Assistant Template →

France Web Developer Invoice

Prefilled with realistic line items, rates, and statutory tax calculations.

Open Web Developer Template →

France Writer Invoice

Prefilled with realistic line items, rates, and statutory tax calculations.

Open Writer Template →

Frequently Asked Questions About France Invoicing

What is the statutory invoice record retention period in France?

Under official regulations enforced by Direction Générale des Finances Publiques, all business invoices, receipts, and accounting records must be archived for at least 10 years from the filing date.

Are digital PDF invoices officially recognized for audit compliance in France?

Yes. Direction Générale des Finances Publiques recognizes electronically generated PDF invoices as valid accounting source documents, with freelancer acceptance officially classified as "conditional".

What are the invoice sequential numbering rules in France?

Must utilize a continuous, chronological, uninterrupted serial sequence based on one or more distinct series. Gaps or arbitrary resets in your invoice serial numbers can trigger administrative audit queries.

What is the statutory tax registration threshold in France?

Franchise en base de TVA threshold: €36,800 annual turnover for service providers (€91,900 for commercial supply of goods).

What are the commercial payment terms and late interest rates in France?

Standard commercial payment agreements default to Net 30 days. The statutory late payment compensation rate is Key ECB refinancing rate plus 10 percentage points, plus statutory €40 recovery indemnity.

What is the current B2B electronic invoicing mandate status in France?

B2B e-invoicing is currently classified as "phasing-in". For independent freelancers and sole traders, standard digital PDF documents remain fully compliant.

Official Sourcing & Citations

General information, not tax or legal advice. Verify requirements with the relevant tax authority or a qualified professional.