What is a French facture?
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 registration details
- The required name, address and SIREN details, plus the legal form and share capital for a company. Other identifiers apply in specific cases.
- 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.
Worked example: how to read a French invoice
This fictional excerpt is an arithmetic and reading exercise, not a complete compliant invoice. Assume a service is correctly subject to 20% TVA, with no discount, deposit or other charge. The rate is an assumption for this example, not a determination of your tax treatment.
| French label | Example value | What it tells you |
|---|---|---|
| Référence commande | PO-2026-018 | The buyer's order reference, separate from the invoice number |
| Désignation / quantité | Design work / 3 hours | What was supplied and the quantity billed |
| Prix unitaire HT | 80,00 € | The price per hour before VAT |
| Total HT | 240,00 € | 3 × 80,00 € |
| TVA 20% | 48,00 € | 240,00 € × 20% |
| Total TTC | 288,00 € | 240,00 € + 48,00 € |
Read 80,00 € as eighty euros: the comma is the decimal separator. Check the invoice number against prior invoices, the PO against the approved order, and the hours against the work accepted. Compare the payment due date with the agreed terms. Verify changed bank details through a known contact before paying.
The 288,00 € TTC figure is not automatically the outstanding balance if a deposit, credit or payment has already been recorded. Reconcile those separately. If a VAT exemption or reverse charge applies, do not copy this example's tax line. A matching total also does not prove that every required mention or electronic-delivery requirement has been met.
The auto-entrepreneur / micro-entrepreneur regime
Micro-entrepreneur is a simplified business regime. Some micro-entrepreneurs and other businesses qualify for the franchise en base de TVA, under which they do not charge or deduct VAT. Eligibility depends on the current thresholds and activity, so the business regime alone does not prove that the exemption applies.
When the franchise applies, the facture carries the prescribed line "TVA non applicable, art. 293 B du code général des impôts". It shows no VAT amount, while the other applicable invoice mentions remain. If the business ceases to qualify, its VAT treatment and invoice wording must change from the effective date under the current rules.
The table compares a standard VAT invoice with one covered by the base exemption.
| Point | Standard facture (TVA) | Franchise en base |
|---|---|---|
| TVA rate and amount | Shown at the applicable rate | Not charged |
| Legal mention | Transaction-specific VAT details | "TVA non applicable, art. 293 B du code général des impôts" |
| Total | HT plus TVA gives TTC | No TVA is added |
| Other mentions | Apply as required | Still apply as required |
Late-payment penalties and discount mentions
For B2B invoices, French rules require the applicable late-payment penalty rate and the fixed 40 EUR recovery indemnity, as well as the payment date and early-payment discount terms or the prescribed statement that no discount applies.
Payment deadlines depend on the agreement and transaction. Common statutory limits include 30 days where the parties have not agreed otherwise, or negotiated limits such as 60 days from issue or 45 days from month end when the legal conditions are met. Enter and verify the rule and wording for your transaction; FreeBillGen does not validate French payment terms.
Create a professional facture free
FreeBillGen can prepare a general French invoice draft with party details, line items, configurable TVA and calculated totals. You enter the identifiers, invoice number and transaction-specific mentions yourself.
From 1 September 2026, all businesses within the reform must be able to receive structured e-invoices. Large businesses and mid-sized enterprises must also issue them from that date; SMEs and micro-enterprises follow for issuance on 1 September 2027. The reform uses an approved platform and introduces four additional invoice data points at the applicable stage. A PDF from FreeBillGen is not that platform workflow. Use an approved platform or compatible solution where the mandate applies.
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?
It depends. A micro-entrepreneur does not charge VAT only while the franchise en base de TVA applies. The thresholds and effective-date rules depend on the activity and current law. When eligible, the invoice carries "TVA non applicable, art. 293 B du code général des impôts" and shows no VAT amount.
What does "TVA non applicable, art. 293 B du CGI" mean?
It identifies an invoice issued under the franchise en base de TVA, where the seller does not charge VAT. The current official wording is "TVA non applicable, art. 293 B du code général des impôts". Eligibility must be checked against the current rules.
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. In the guest generator you supply that number yourself and remain responsible for voids, duplicates and invoices created elsewhere.