What a French facture is
A facture is the French invoice: the legal document that records a sale of goods or a supply of services and triggers the obligation to pay. Between professionals (B2B) a facture is mandatory; for sales to private individuals (B2C) it is required on request and in several specific cases. It must be issued as soon as the sale is made or the service completed, and both the issuer and the customer keep a copy.
French invoicing rests on two codes. The Code de commerce (notably article L441-9) sets the commercial mentions and the rules on payment terms and late penalties, while the Code general des impots (CGI) governs the tax content - the TVA (value added tax) details and special regimes such as the franchise en base de TVA. Getting both right is what makes a facture compliant.
Mandatory mentions on every facture
French law lists the mentions obligatoires that must appear on each facture. Missing or wrong details can lead to administrative fines and, for VAT-registered businesses, the loss of the customer’s right to deduct the tax. A compliant facture shows the following.
- Issuer identity and SIREN/SIRET
- Your trading name, legal address and your SIREN or SIRET number (and legal form and share capital for companies).
- Client details
- The customer’s name (or company name) and billing address; for B2B, their details and VAT number where relevant.
- Unique sequential invoice number
- A unique number drawn from a continuous, chronological series with no gaps (numero de facture).
- Issue date and date of sale/service
- The date the facture is issued and the date the goods were delivered or the service completed (date de la vente ou de la prestation).
- Description, quantity and unit price HT
- A line for each item or service: clear description, quantity and unit price excluding tax (prix unitaire HT).
- Total HT
- The total amount excluding tax (montant total HT), per VAT rate where several rates apply.
- TVA rate and amount
- The applicable VAT rate (taux de TVA) and the tax amount, unless an exemption applies.
- Total TTC
- The total amount due including tax (montant total TTC).
- Payment terms
- The due date or payment period (date de reglement / delai de paiement) and any early-payment discount.
- Late-penalty mention
- The late-payment penalty rate and the fixed 40 EUR recovery indemnity for B2B (penalites de retard et indemnite forfaitaire).
Understanding HT, TTC and TVA
Two abbreviations appear on nearly every French facture. HT stands for hors taxes - the amount excluding VAT. TTC stands for toutes taxes comprises - the amount including all taxes. The difference between them is the TVA (taxe sur la valeur ajoutee), France’s value added tax.
A facture from a VAT-registered business shows the price HT, applies the relevant TVA rate, and gives the TTC total the customer actually pays. France uses a standard rate of 20% plus reduced rates (commonly 10%, 5.5% and 2.1%) for specific goods and services. Always show the total HT, the TVA rate and amount, and the total TTC separately so the figures reconcile. If you operate under the franchise en base de TVA, you do not charge TVA at all - see the auto-entrepreneur section below.
The auto-entrepreneur / micro-entrepreneur regime
The auto-entrepreneur (officially micro-entrepreneur) is the simplified regime used by most French freelancers and small one-person businesses. Many of them benefit from the franchise en base de TVA, an exemption under which the business does not charge or reclaim VAT below certain turnover thresholds.
When the franchise applies, the facture must show prices in HT only (which equals the TTC, since there is no tax) and carry the exact legal line "TVA non applicable, art. 293 B du CGI". This wording tells the client and the tax authority that no VAT is charged under article 293 B of the CGI. All the other mandatory mentions still apply: your SIRET, the sequential number, dates, the line items, the total, the payment terms and the late-penalty notice. If your turnover crosses the threshold and you leave the franchise, you start charging TVA, drop the art. 293 B line and show HT, TVA and TTC as a normal facture.
Late-payment penalties and discount mentions
For B2B invoices, French law requires two payment-related mentions in addition to the due date. First, the facture must state the late-payment penalty (penalites de retard) that applies if the customer pays after the due date - the rate must be shown on the invoice. Second, it must mention the fixed recovery indemnity of 40 EUR (indemnite forfaitaire pour frais de recouvrement) due automatically on any late B2B payment.
Statutory payment terms cap the default delay (commonly 30 days, and up to 60 days where agreed), so the due date you set must respect those limits. If you offer an early-settlement discount you should also state the discount terms (escompte); where no discount is offered, the facture commonly notes that no early-payment discount applies. Including these mentions keeps your facture compliant and protects your right to claim penalties if a client pays late.
Create a compliant facture free
You do not need accounting software to issue a correct French facture. With FreeBillGen you enter your details once - name, address and SIRET - add the client, list each line with its description, quantity and unit price HT, and the generator computes the total HT, the TVA (or leaves it off for the franchise) and the total TTC.
It assigns a clean sequential number, dates the document, and lets you add the payment terms, the late-penalty mention and, for auto-entrepreneurs, the "TVA non applicable, art. 293 B du CGI" line. You get a professional PDF facture in French, with no card and no sign-up required, ready to send to your client.
French invoicing questions
What must a French facture contain?
A facture must show your identity and SIREN/SIRET, the client details, a unique sequential invoice number, the issue date and date of sale or service, a line-by-line description with quantity and unit price HT, the total HT, the TVA rate and amount, the total TTC, the payment terms and a late-payment penalty mention. Auto-entrepreneurs under the franchise add a specific no-VAT line instead of TVA.
Do auto-entrepreneurs charge TVA?
Usually not. Most auto-entrepreneurs (micro-entrepreneurs) benefit from the franchise en base de TVA below the turnover thresholds, so they charge no VAT. Their facture shows prices in HT only and must carry the line "TVA non applicable, art. 293 B du CGI". If turnover crosses the threshold, the business leaves the franchise and starts charging TVA normally.
What does "TVA non applicable, art. 293 B du CGI" mean?
It is the exact legal wording that an auto-entrepreneur under the franchise en base de TVA must put on every facture. It tells the client and the tax authority that no VAT is charged on the invoice, under article 293 B of the Code general des impots. Without TVA, the HT amount equals the TTC amount.
What is the difference between HT and TTC?
HT (hors taxes) is the amount excluding VAT; TTC (toutes taxes comprises) is the amount including all taxes. The difference between them is the TVA. A standard French facture shows the total HT, the TVA rate and amount, and the total TTC. Under the franchise en base de TVA the HT and TTC are the same because no VAT is added.
Do I have to mention late-payment penalties on a facture?
For B2B invoices, yes. French law requires the facture to state the late-payment penalty rate that applies if the customer pays after the due date, plus the fixed 40 EUR recovery indemnity due automatically on any late professional payment. You should also note your payment terms and whether an early-payment discount applies.
Is an invoice number mandatory in France?
Yes. Every facture must carry a unique number from a continuous, chronological series with no gaps. The number, together with the issue date and the date of sale or service, is a mandatory mention. The free generator assigns a clean sequential number automatically so your series stays unbroken.