The details that are always mandatory
- Issue date and continuous sequential number.
- Full name and address of the seller and the customer.
- SIREN number, legal form and share capital.
- Precise description, quantity and unit price excluding VAT.
- Applicable VAT rate and VAT amount per rate.
- Totals excluding and including VAT.
- Due date and early-payment discount terms.
- Late-payment penalty rate and the €40 fixed recovery fee.
€40Fixed recovery fee, to be stated on every business-to-business invoice.
The conditional details
Situation
VAT exemption threshold
- Statement to include
- TVA non applicable, article 293 B du CGI
Situation
Reverse charge
- Statement to include
- Autoliquidation (reverse charge)
Situation
Intra-EU supply
- Statement to include
- Exonération, article 262 ter I du CGI
Situation
Ten-year builder’s insurance
- Statement to include
- Insurer, cover and geographical scope
| Situation | Statement to include |
|---|---|
| VAT exemption threshold | TVA non applicable, article 293 B du CGI |
| Reverse charge | Autoliquidation (reverse charge) |
| Intra-EU supply | Exonération, article 262 ter I du CGI |
| Ten-year builder’s insurance | Insurer, cover and geographical scope |
What e-invoicing adds
- The SIREN of a VAT-registered customer established in France.
- The delivery address if it differs from the billing address.
- The type of transaction: goods, services, or both.
- The statement of the option to pay VAT on debits (invoicing basis), where applicable.
Numbering, the classic trap
The sequence must be continuous with no gaps. Cancelling an invoice does not mean deleting it, but issuing a credit note. A missing number is an anomaly any audit will flag.