Issuing an invoice is a legal requirement for all transactions between businesses. When is the right time to create one for your customers? What’s the time limit for sending it? Can you prepare one a full year after the service was provided? Discover the relevant invoicing deadlines in France and learn how to issue invoices efficiently.

What’s in this article?

• What’s the time limit for invoicing customers?
  
• Why is it important to issue invoices as soon as possible?
  
• What if the invoicing time limit has expired?
  
• How to ensure correct invoicing
  
• Invoicing mistakes and how to avoid them
  
• Meet invoicing deadlines with Stripe Invoicing
  

What’s the time limit for invoicing customers?

Article 289 of the General Tax Code (CGI) strictly regulates invoicing deadlines. In most cases, businesses must send the invoice upon delivering goods or completing services. For online purchases, it must be issued immediately upon the customer placing the order.

Exceptions to invoicing time limits

Businesses can postpone issuing the invoice in a few specific situations.

For deliveries of products exempt from value-added tax (VAT), the invoicing deadline is extended to the 15th of the month following the month in which the transaction took place. The same rule applies to services where the client is responsible for paying VAT.

If multiple deliveries of goods are made or services are rendered to the same customer within a single calendar month, the invoice needs to be issued by the end of that month. The business could consolidate all sales from that calendar month into one invoice, but only if VAT for those transactions is payable during the month in which the operations were realized.

For instance, a marketing agency providing ongoing services to a customer can send periodic invoices at the end of each month. Similarly, a supplier making regular deliveries can issue a month-end statement covering all shipments made during that time.

Tip: For long-term services, progress invoices enable you to receive payments based on the project’s advancement.

Why is it important to issue invoices as soon as possible?

It’s in every business’s best interest to invoice promptly—it boosts cash flow and accelerates collection of funds. Timely invoicing also makes it possible to:

• Comply with current regulations and guarantee sequential chronological invoice numbering
  
• Track transactions in real time
  
• Avoid potential cash flow issues and late payments
  
• Reduce the risk of nonpayment and follow up with customers quickly
  
• Simplify tax filing
  
• Build customer trust
  

What if the invoicing time limit has expired?

Failing to issue an invoice or allowing the invoicing time limit to expire is punishable by a fine of up to €75,000 for individuals and up to €375,000 for businesses.

A second failure to meet the invoicing deadline within two years of the first violation could result in a fine of up to €150,000 for an individual and €750,000 for a business. Understanding your invoice-related obligations is therefore important.

How to ensure correct invoicing

Proper invoicing is key to the financial health of any business. Implementing the following best practices will help you meet invoicing deadlines and produce compliant invoices.

Provide clear, detailed information
Ensure that your invoices contain all required details, such as both parties’ contact information, a unique invoice number, the issue date, a clear breakdown of all products or services delivered, the total amount owed, and payment terms. The more precise and detailed they are, 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
Payment terms must be clear. They need to specify the deadlines, accepted payment methods, and any applicable late fees or discounts.

Invoice as soon as possible
Issue invoices as soon as you’ve delivered the goods or services. Doing so timely facilitates faster payment collection.

Follow up with customers
In the case of nonpayment, an amicable collection process is key. Set up payment reminders and learn about the statute of limitations of unpaid invoices in order to support debt recovery and prevent cash flow concerns.

Automate your invoicing process
Consider using no-code software solutions such as Stripe Invoicing to automate your entire workflow. Stripe integrates easily with your existing tools to keep invoicing straightforward, enhance revenue tracking, and expedite payment collection.

Stay up to date on ever-changing regulations
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 mandatory gradually—the rollout will be based on the business’s size and yearly turnover. Staying current with regulatory developments is important to maintaining compliance.

Invoicing mistakes and how to avoid them

An efficient invoicing workflow will enhance your cash flow, prevent legal disputes, and reduce the time spent chasing payments. Here are some common invoicing mistakes you can avoid:

Late invoicing and expired time limits
Don’t delay issuing your invoices. Sending them as soon as you’ve delivered the goods or services will help you meet invoicing deadlines and support your cash flow.

Failure to invoice for partial payments
If a customer makes a partial payment, ensure that you issue an interim or deposit invoice that specifies the remaining balance. This guarantees that both parties are clear about the amount still owed.

Carelessness
Proofread your invoices carefully before sending them to ensure that the quantities, prices, and calculations are accurate and error-free. Mistakes can lead to disputes or late payments.

Meet invoicing deadlines with Stripe Invoicing

Stripe Invoicing improves your entire workflow:

Fast, flexible invoicing
With Invoicing, you can issue and send invoices tailored to your business’s specific needs in just a few clicks.

Easy customization
Craft customized invoices right from your Dashboard. Strengthen your brand identity with your logo and corporate color palette, and share information about your products, special offers, and business.

Support for international payments
Invoicing supports international transactions in over 30 languages for more than 135 currencies and payment options, enabling your customers to use their preferred methods.

Accounts receivable management
Stripe Invoicing automates your accounts receivable tasks, such as sending reminders and collecting funds. This simplifies the process of following up on payments and ensures accurate bookkeeping.

Easy tracking
You can access detailed reports directly from your Dashboard and update, duplicate, or refund invoices, as well as record payments made outside of Stripe.