Mandatory invoice wording checker

What must a French invoice contain?

An invoice must show the issue date, a unique number following an unbroken sequence, the full identity and address of both seller and buyer, the SIREN or SIRET number, and the intra-EU VAT number whenever VAT is charged.

It must also detail the services or goods, the quantity, the unit price excluding tax, the VAT rate applied to each line, the totals excluding and including tax, the date of the sale or service, the payment due date, the late-payment penalty rate and the €40 flat recovery fee.

Some situations require extra wording: « TVA non applicable, article 293 B du CGI » under the VAT franchise scheme, « Autoliquidation » for construction subcontracting, or the ten-year structural insurance and its coverage area for building work. A missing item exposes the business to an administrative fine.