Total HT
5 000,00 €
Total TTC
6 000,00 €
What must a French invoice include?
A French invoice (facture) must include: invoice number, date, seller and buyer details (SIREN, address), description of goods/services, unit price HT, quantity, total HT, TVA rate and amount (or TVA exemption mention), total TTC, and payment terms. Since 2024, electronic invoicing is progressively mandatory.
What is the difference between HT and TTC?
HT (Hors Taxes) means before tax - this is the net amount without TVA. TTC (Toutes Taxes Comprises) means all taxes included - the total amount with TVA. For B2B transactions, prices are typically quoted HT. For B2C, prices are usually TTC.
When do I charge TVA on invoices?
You charge TVA if you are registered for TVA (above franchise thresholds or by option). If exempt under the franchise en base, you must write "TVA non applicable - article 293 B du CGI" on your invoices. The standard TVA rate is 20%.
Compliance: This calculator uses official French tax rates for 2025. Results are indicative — for complex situations, consult a tax professional.
How to create compliant French invoices with TVA and required mentions
What must a French invoice include?
Every French invoice must include: your company name and SIRET, client details, unique sequential number, date, description of goods/services, unit price HT, TVA rate and amount, total TTC, and payment terms. Since 2024, B2B invoices are transitioning to electronic format (facturation électronique). Missing required mentions can result in a €15 fine per missing item.
How do you handle TVA on invoices?
Show the HT price, TVA rate (20%, 10%, 5.5%, or 2.1%), TVA amount, and TTC total. If you are exempt (franchise en base), write "TVA non applicable, article 293 B du CGI". For intra-EU B2B sales, use reverse charge (autoliquidation). On a €1,000 HT invoice at 20% TVA, the TTC total is €1,200.
What are the legal payment terms?
Maximum 60 days from invoice date or 45 days end of month. Late payment penalties are mandatory and must appear on the invoice: minimum rate of 3x the legal interest rate plus €40 fixed recovery fee. For public sector clients, the standard term is 30 days.
What is a devis and when do you need one?
A devis (quote/estimate) is a pre-contractual document that becomes binding when signed by the client. It must include the same details as an invoice plus a validity period. A devis is mandatory for work over €1,500 in certain sectors (construction, auto repair). It protects both you and the client from price disputes.
How do you handle credit notes?
A credit note (avoir) must reference the original invoice number and carry its own sequential number. It shows a negative amount. You cannot simply delete or modify an issued invoice — French law requires invoices to be numbered sequentially without gaps. If you need to correct an error, issue a credit note for the full amount and then a new corrected invoice.
What records must you keep?
Keep all invoices (issued and received), credit notes, devis, bank statements, and proof of payments for at least 10 years for commercial documents and 6 years for tax purposes. The fisc can audit your invoicing at any time during this period. Digital records are acceptable if they are legible and tamper-proof.
DGFiP-Aligned: Based on 2025 DGFiP rates and thresholds. For personal advice, speak to a qualified expert-comptable (chartered accountant).
Disclaimer: This calculator provides estimates based on current French tax rates and thresholds for the 2025 tax year. It does not constitute professional tax, financial, or legal advice. Your actual liability may differ depending on your individual circumstances. Always consult a qualified tax adviser before making financial decisions. Read our terms
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