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French invoice requirements: what changed in 2026 and 2027
France's e-invoicing reform adds four details to invoices between businesses. Three have applied since 1 September 2026.
The new details
- The customer's SIREN number, as well as yours (since 1 September 2026).
- The operation category: supply of goods, of services, or both (since 1 September 2026).
- The option to pay VAT on debits, if you chose it (since 1 September 2026).
- The delivery address of the goods, when it differs from the customer's address (from 1 September 2027).
What stays the same
The usual details don't change: both parties' names and addresses, VAT numbers, invoice date and number, description and quantity, unit price before VAT, VAT rate and amount, total, delivery or service date, payment terms and late-payment penalties, and the €40 fixed recovery fee.
With Filekin
When the seller is in France, the invoice generator adds the operation category (worked out from the units, or chosen by you) and, if you tick it, the VAT-on-debits option. It also checks the SIREN, and the Factur-X invoice is checked against the official rules. You then upload it to your approved platform.
For the reform's full timeline, read E-invoicing in France 2026–2027.