How to Send Compliant Invoices to French Companies

If you're a foreign business selling goods or services to French companies, getting your invoicing right isn't optional — it's a legal requirement with real financial consequences. France is rolling out one of Europe's most comprehensive e-invoicing mandates, and even if you're based outside France, you're expected to comply when billing French entities.

The good news: compliance is very achievable once you understand what's required. This guide walks you through everything — from mandatory invoice fields to accepted formats — so you can send a french e-invoice with confidence.

Why French Invoice Compliance Matters for Foreign Businesses

France's e-invoicing reform, phased in from 2026, requires all transactions between VAT-registered entities established in France to flow through certified platforms called Plateformes de Dématérialisation Partenaires(PDPs). But here's what many foreign businesses miss: even if you are not established in France, if your French client expects a structured, machine-readable invoice, you need to be able to provide one.

Sending a plain PDF to a French company is increasingly inadequate. French businesses are being pushed to process only invoices that carry embedded structured data — and an invoice that can't be processed automatically may simply be rejected or delayed. For you, that means delayed payment and friction with your French clients.

Invoice france complianceis therefore not just about following local law — it's about being a reliable supplier your French clients can work with smoothly.

Mandatory Fields on a French Invoice

French invoicing rules (Article 289 of the Code général des impôts) are strict about what information an invoice must contain. Whether you're issuing a paper invoice or a structured electronic one, all of the following fields are required:

Seller and Buyer Identification

• Full legal name and address of both parties
• The seller's SIREN number (9-digit French company identifier) — or, for foreign sellers, your VAT identification number
• The buyer's SIREN/SIRET number (mandatory for B2B invoices in France from 2026)
• VAT numbers for both parties, when applicable

Invoice Details

• A unique sequential invoice number
• Invoice issue date
• Date of supply (if different from issue date)
• Clear description of goods or services provided
• Quantity and unit price excluding VAT
• Applicable VAT rate(s) and total VAT amount
• Total amount excluding VAT and total amount including VAT
• Payment terms and due date
• Late payment penalty rate and recovery indemnity (€40 flat fee)

For Electronic Invoices Specifically

When sending a structured french e-invoice, you must also include:

• The invoice routing address of the buyer (their PDP endpoint)
• The transaction type identifier (B2B domestic, export, intra-EU, etc.)
• A payment means indicator (bank transfer, card, etc.)

Accepted Electronic Invoice Formats in France

France recognises three structured formats for electronic invoices. Understanding which to use is key to successful delivery:

Factur-X (Recommended for Most Foreign Businesses)

Factur-Xis a hybrid format: a standard, human-readable PDF with an embedded XML data file. Your French client can read it like any PDF, while their accounting software automatically extracts the structured data. It's the most practical format for foreign companies because it looks familiar and requires no special viewer on the recipient's side.

Want a deeper dive into Factur-X and how to use it as a non-French business? Read our dedicated guide: Factur-X for Dummies: A Guide for Non-French Businesses.

UBL (Universal Business Language)

UBL is a pure XML format widely used in European public procurement. If your French client is a government body or public institution, they likely expect invoices via Chorus Pro, France's public sector invoicing portal, which uses UBL. For private-sector B2B transactions, UBL is less common but fully accepted.

CII (Cross Industry Invoice)

CII is the XML standard underpinning the European EN 16931 norm. It's the XML embedded inside Factur-X files. If your ERP system natively outputs CII, you can use it directly, though you'll need to transmit it via a certified PDP platform.

How the Transmission Process Works

Under France's reformed system, invoices don't travel directly from seller to buyer by email anymore — they flow through certified intermediary platforms.

Step 1 — Create Your Structured Invoice

Use invoicing software that generates a compliant Factur-X, UBL, or CII file. The file must contain all the mandatory fields listed above, correctly structured according to the chosen format's schema.

Step 2 — Connect to a Certified Platform (PDP)

As a foreign business, you are not required to register with French tax authorities directly — but your invoice must be transmitted via a certified PDP. You can either use your own software's built-in PDP connection, or connect to a PDP service directly. PDPs handle routing, validation, and fiscal archiving.

Step 3 — Route to Your French Client

Your French client will have a routing address (provided by their own PDP). You send the invoice to their platform, which then delivers it to their accounting system. The whole process is automated — no email attachments, no manual data entry for your client.

Step 4 — Track Invoice Status

One of the benefits of the new system: you can track exactly where your invoice is in the process — received, rejected, approved for payment. French regulations require buyers to acknowledge receipt and signal acceptance or rejection within defined timeframes.

Common Mistakes Foreign Businesses Make

After helping hundreds of companies navigate invoice france compliance, here are the most frequent pitfalls:

• Missing the buyer's SIRET number. Without it, the invoice cannot be routed correctly in the French system. Always ask your French client for their full 14-digit SIRET before issuing an invoice.
• Sending plain PDF invoices. A standard PDF is no longer sufficient for structured B2B transactions. Even if your client accepts it today, they may soon be required to reject non-structured invoices.
• Incorrect VAT treatment.VAT rules for cross-border services are complex. If you're outside the EU, the reverse-charge mechanism typically applies — but this must be stated explicitly on the invoice.
• Omitting payment penalty clauses. French law requires all B2B invoices to mention late payment penalties and the €40 fixed recovery indemnity. Omitting these is a compliance error, even for foreign sellers.
• Using the wrong Factur-X profile. Factur-X has several profiles (Minimum, Basic, EN 16931, Extended). For cross-border B2B invoices, the EN 16931 profile is the safest choice.

What Changes in 2026 — and What It Means for You

France's e-invoicing mandate is being rolled out in stages from September 2026. Large companies must be able to receive structured invoices from that date. The obligation to issue structured invoices applies progressively to smaller businesses through 2027.

As a foreign supplier, there is no legal obligation for you to use the French PDP network unless you are VAT-registered in France. However, your large French clients will increasingly expect — and eventually require — structured invoices in one of the accepted formats. Getting ready now means no disruption to your invoicing process when these expectations harden into requirements.

For a complete picture of the 2026 timeline and what it means for companies outside France, see our article: E-Invoicing in France 2026: What Foreign Companies Need to Know.

Getting Started: A Practical Checklist

1. Collect your French clients' SIRET numbers— ask them now if you don't have them.
2. Check your invoicing software — does it support Factur-X or UBL output? If not, switch to one that does.
3. Verify your VAT treatmentwith a French tax advisor to ensure you're applying the right rules for your transaction type.
4. Add the required legal mentions — payment terms, late penalty rate, €40 indemnity clause.
5. Test with one client — send a test Factur-X invoice and confirm they can process it before rolling out to your full French client base.

Compliance doesn't have to be painful. With the right tools and a few hours of setup, you can ensure every invoice you send to France meets the required standard — and gets paid on time.