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What are the Basic Mentions on a French Invoice?
Do not play with fire. An incomplete invoice means a client who cannot deduct their VAT and a fine for you. According to Article 289 of the CGI, every document must be a perfect tax ID. The VAT rules in France explain the full invoicing framework.
Essentials under Article 289:
- Full Identity: Name, head office address, and legal form.
- VAT Numbers: Yours (mandatory) and your client's (critical for intra-community B2B).
- Invoice Number: A chronological sequence without “gaps.”
- Line-by-Line Detail: Quantity, precise description, unit price (excl. tax), and the applicable VAT rate (20%, 10%, 5.5%, or 2.1%).
Which VAT Rate to Charge in France Based on Your Flow?
This is where calculation errors begin. The rules change radically whether you sell to a business (B2B) or a private individual (B2C). First, ensure you hold a valid VAT number in France before invoicing.
1. How to Invoice a French Individual (B2C)?
If you sell goods to individuals in France from another EU country, you are doing Distance Selling.
- Below €10,000 (Global EU threshold): You invoice with the VAT of your home country.
- Above €10,000: You must charge French VAT (20%).
- The Solution: Use the One-Stop Shop (OSS) to report all your European VAT in one go.
2. How to Invoice a French Company (B2B)? Two Scenarios
This is where Eurofiscalis' expertise becomes crucial. There are two types of B2B flows:
- Intra-community flow (from the EU): If the goods leave your country for France, it is an Intra-community Delivery (LIC). Rate: 0%. Mention: “Exemption de TVA, article 262 ter I du CGI”. To apply the reverse charge, you must be VAT registered in your country of establishment, verify your French B2B client has a valid VAT number on VIES, and declare this delivery on the EC Sales List in the departure country.
- Local Sale (Stock in France): This is a major point of vigilance. If you have stock in France and deliver to a French B2B client registered for VAT, you must not charge VAT. This is the domestic reverse charge mechanism (Art. 283-1 of the CGI). Your client reports the tax. Mention: “Autoliquidation – Article 283-1 du CGI”.
Summary Table: VAT and Legal Mentions
| Flow Type | Client | VAT to Apply | Mandatory Legal Mention |
|---|---|---|---|
| Local Sale (FR Stock) | B2C | 20% (FR VAT) | None specific |
| Local Sale (FR Stock) | B2B | 0% (Reverse Charge) | Art. 283-1 of the CGI |
| Intra-community (Goods) | B2B | 0% | Art. 262 ter I of the CGI |
| Provision of Services | B2B | 0% (Reverse Charge) | Art. 283-2 of the CGI |
| E-commerce (OSS) | B2C | 20% (FR VAT) | One-Stop Shop Regime |
Invoicing French Clients: DAP vs. DDP
If you are based in the USA, China, or the UK, importing into France is a minefield.
Invoicing a DAP Sale
In DAP (Delivered At Place), you deliver, but your client is the importer. They pay the customs duties and the import VAT during clearance.
- Invoice Implication: You invoice without VAT (VAT should not appear on the invoice).
- Advantage: No need for VAT registration in France for you.
- Disadvantage: Poor customer experience (surprise VAT fees and carrier handling fees upon delivery).
Invoicing a DDP Sale
In DDP (Delivered Duty Paid), you assume everything. You are the official importer of the goods on French soil. See how importing goods in France works.
- Obligation: You must possess a French VAT number and an EORI number.
- Mechanism: You pay the import VAT (generally reverse-charged on your French VAT Return via the ATVAI mechanism).
- Final Invoicing: The sale is considered a local sale in France. For a B2C client, charge 20% French VAT. For a B2B client, invoice without VAT — your client reverse-charges the tax (Art. 283-1). Mention: “Autoliquidation – Article 283-1 du CGI”.
Specific Mentions and Supporting Documents: The Anti-Audit Shield
A French invoice without the correct mention is non-compliant. The French administration is highly procedural. See our guide on Quick Fixes.
- Local Sale (Stock in France): Use standard French VAT (B2C) or Reverse Charge (B2B).
- Intra-community Delivery: You must absolutely keep proof of transport (CMR, signed delivery note) proving the goods left your country for France. Without this, the exemption is voided.
Documents to Keep:
- Purchase and sales invoices.
- Transport documents (The ultimate proof).
- Proof of payment.
- The client's valid VAT number.
By appointing a fiscal representative in France, you gain a partner who verifies the compliance of your invoices and secures your VAT return in France. For a full overview, see our guide on VAT in France.
FAQ
What mention should I put on a VAT-free invoice for France?
- For B2B services: “Autoliquidation – Art. 283-2 du CGI”.
- For local B2B sales from French stock: “Autoliquidation – Art. 283-1 du CGI”.
- For intra-community deliveries: “Exonération de TVA – Art. 262 ter I du CGI”.
Do I need a French VAT number to sell in France?
Not always, but it is necessary in three main cases: if you sell in DDP from outside the EU, if you hold stock in France, or if you make B2C sales without using the OSS scheme.
How do I verify a French client's VAT number?
Use the official European Commission service: VIES (VAT Information Exchange System). It is the only proof accepted to justify tax-free intra-community B2B invoicing.
Countries concerned
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