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France VAT invoice changes

Potential additional VAT disclosure proposals ahead of July 2026 e-invoicing

Since the French B2B e-invoicing mandate has been delayed until at least September 2026, there has been discussion around additional disclosure requirements for VAT invoices.  This would help support the continuing battle to identify VAT fraud and reduce the VAT Gap.

The possible additional disclosure requirements reflect changes in the 2026 mandate. They include:

  1. Goods delivery address were a variation with the customer’s address;
  2. Customer’s SIREN number, its 9-digit identifier assigned to every registered business in France by the National Institute of Statistics and Economic Studies (INSEE);
  3. Details if accrual-basis VAT is being applied; and
  4. Further details on the nature of the taxable transaction, esp where mixed supplies.

If brought forward, this could be implemented by 1 July 2024.

Existing French invoice disclosure requirements

  • Invoice Date
  • Supply or delivery date of goods or services
  • Unique, sequential invoice number
  • VAT number of vendor
  • Addresses of the vendor and customer
  • Details of the goods or services provided
  • Details of quantities of any goods, plus unit prices
  • The net, taxable value of the transactions
  • VAT rate(s) applied, and the amount of VAT detailed by rate
  • The gross, total amount



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