For cash flow management at your company, it’s important to know when to invoice customers. Establishing and adhering to customer invoice schedules can make the difference between healthy cash flow and an unexpected financial situation.

In this article, we provide the rules regarding invoicing deadlines in France and tips for avoiding late invoices, omissions, and rejected payments.

What’s in this article?

• What is the deadline for invoicing customers in France?
  
• Why is it important to invoice as soon as possible?
  
• What if the invoicing deadline has expired?
  
• How businesses can organize invoicing
  
• How to avoid invoicing mistakes
  
• How Stripe Invoicing can help
  

What is the deadline for invoicing customers in France?

As a rule, invoices should be issued upon delivery of goods or provision of services. For online purchases, invoices should be issued as soon as a customer places an order. Invoicing deadlines are strictly regulated under Article 289 of the French General Tax Code (CGI).

There are two situations where a company can decide not to issue an invoice immediately after delivery of goods or provision of services:

• When goods that are exempt from value-added tax (VAT) are delivered, the invoicing deadline is extended to the 15th of the month after the month when the transaction occurred. The same rule applies to services for which the customer is responsible for paying VAT.
  
• If multiple deliveries of goods or services are made to the same customer within a single calendar month, the deadline for issuing an invoice is the end of that month. The business can consolidate the transactions from a calendar month into a single invoice, but only if VAT for those transactions is payable within the same month they occurred.
  

For instance, a marketing agency performing ongoing services for a customer can issue one invoice at the end of every month. Similarly, a supplier making regular deliveries can issue a month-end invoice for all deliveries made during that time. Because of this, companies are not allowed to invoice customers after one year has passed since a service was provided.

For long-term services, progress invoices allow companies to receive payments based on a project’s progress.

Exceptions to invoicing deadlines

Tax policy allows for deferred invoicing for certain situations, specifically the following:

• Deferred invoicing is generally accepted when it does not exceed a few days and is required for a company’s administrative management.
  
• If tangible property is delivered, an invoice can be issued on the delivery date if it is less than a month after the sale.
  
• If the sale price is not set when the item or service is purchased but is determined by factors beyond the control of the parties, the invoice must be issued as soon as the price is determined.
  
• If there is an intracommunity delivery, the deadline for issuing an invoice to a customer is—at the latest—the 15th of the month after the month the transaction occurred.
  

What is the difference between an invoice deadline and a payment deadline?

An invoice deadline is the maximum time period for issuing an invoice to a customer after delivering merchandise or providing services. A payment deadline is the amount of time that a customer has to pay an invoice.

Why is it important to invoice as soon as possible?

It is important to invoice promptly because it can boost cash flow and speed up payment collection. Issuing invoices in a timely manner provides the following benefits:

• Being in compliance with applicable regulations regarding invoicing deadlines and guaranteeing chronologically sequenced invoices
  
• Avoiding penalties for late invoicing
  
• Monitoring transactions in real time
  
• Avoiding potential cash flow issues and late payments
  
• Reducing the risk of nonpayment and following up with customers as soon as possible
  
• Making filing taxes easier
  
• Boosting customer trust
  

What if the invoicing deadline has expired?

Failing to issue an invoice or allowing the invoice deadline to expire is punishable by a fine of up to €75,000 for an individual or €375,000 for a business. If this occurs a second time within the two years following the first violation, the fine increases to €150,000 and €750,000 respectively. This is why it’s important for businesses to understand invoice-related requirements.

In addition, the General Directorate for Competition Policy, Consumer Affairs and Fraud Control (La Direction générale de la Concurrence, de la Consommation et de la Répression des fraudes, or DGCCRF) regularly conducts company audits.

How businesses can organize invoicing

Proper invoicing is important to the financial health of any business. Implementing the following best practices can ensure that you meet invoicing deadlines and issue compliant invoices:

• Provide clear, detailed information
  Make sure that your invoices include all required information, including both parties’ contact information, a unique invoice number, an issue date, a clear breakdown of all products or services provided, the total amount owed, and the payment terms. The clearer and more detailed this information is, the lower the risk of confusion or legal disputes.

• Use professional invoice templates
  A professionally designed invoice template can enhance your brand, ensure that all required information is included, and support compliance.

• Define payment terms clearly
  Clarify your payment terms. They should specify payment deadlines, accepted payment methods, and applicable late fees or discounts.

• Invoice as soon as possible
  Issue invoices as soon as a product is delivered or services are provided. When you issue invoices in a timely manner, you are typically paid faster.

• Follow up with customers
  In the case of nonpayment, an amicable payment collection process is key. Set up payment reminders. Make sure you understand the statute of limitations for unpaid invoices. This can help support debt recovery and prevent cash flow issues.

• Automate your invoicing process
  Consider using no-code invoicing software solutions—such as Stripe Invoicing—to automate your invoicing processes. Invoicing easily integrates with your current tools to make invoicing easy, enhance revenue recognition, and speed up payment collection.

• Anticipate regulatory changes
  Starting in 2026, electronic invoices will be mandatory for all transactions between VAT-registered businesses in France. Invoicing electronically through a partner dematerialization platform (PDP) will become gradually mandatory. The rollout will be based on the business’s size and annual revenue. Staying on top of regulatory developments is key to ensuring compliant invoicing.

How to avoid invoicing mistakes

An efficient invoicing process will enhance your cash flow, prevent legal disputes, and cut down on time spent following up on payments. Here are some common invoicing mistakes you can avoid:

• Late invoicing and expired deadlines
  Don’t delay issuing invoices. Invoicing customers as soon as you’ve delivered goods or services can help you meet invoicing deadlines and support positive cash flow.

• Failure to invoice for partial payments
  If a customer makes a partial payment, make sure you issue a status or deposit invoice that specifies the balance remaining. This ensures that both parties are aware of the balance owed.

• Negligence
  Proofread your invoices before sending them to make sure that quantities, prices, and calculations are error-free. Mistakes can lead to disputes or late payments.

How Stripe Invoicing can help

Stripe Invoicing simplifies your accounts receivable (AR) process—from invoice creation to payment collection. Whether you’re managing one-time or recurring billing, Stripe helps businesses get paid faster and streamline operations:

• Automate accounts receivable: Easily create, customize, and send professional invoices—no coding required. Stripe automatically tracks invoice status, sends payment reminders, and processes refunds, helping you stay on top of your cash flow.
  
• Accelerate cash flow: Reduce days sales outstanding (DSO) and get paid faster with integrated global payments, automatic reminders, and AI-powered dunning tools that help you recover more revenue.
  
• Enhance the customer experience: Deliver a modern payment experience with support for 25+ languages, 135+ currencies, and 100+ payment methods. Invoices are easy to access and pay through a self-serve customer portal.
  
• Reduce back-office workload: Generate invoices in minutes and reduce time spent on collections through automatic reminders and a Stripe-hosted invoice payment page.
  
• Integrate with your existing systems: Stripe Invoicing integrates with popular accounting and enterprise resource planning (ERP) software, helping you keep systems in sync and reduce manual data entry.
  

Learn more about how Stripe can simplify your accounts receivable process, or get started today.