French online businesses must follow significant legal and accounting requirements for ecommerce billing. Incorrectly prepared ecommerce invoices can lead to substantial fines, rejected value-added tax (VAT) deductions for business customers, and audit issues. Conversely, an efficient invoicing process protects cash flow, makes accounting easier, and strengthens a business’s brand.

The approach to invoicing has become more tactical as important invoicing reforms take effect in France. The electronic invoicing reform—which takes effect in 2026—requires B2B companies based in France that are subject to VAT to issue and accept invoices in a structured, electronic format. For online businesses—that often issue large numbers of invoices to B2B customers—the reform ushers in operational changes that businesses must make now.

In this article, we explain the important aspects of ecommerce billing and related legal obligations, regulations, and best practices.

Key takeaways

• Ecommerce billing refers to invoices issued for online sales to individuals or businesses.
  
• Invoices must be issued for all transactions between businesses, regardless of amount. They are sometimes required for individuals as well.
  
• The electronic invoicing reform is changing the way online businesses operate. As of September 1, 2026, all invoices between businesses subject to value-added tax (VAT) must be transmitted in a structured format through an approved platform (AP).
  
• Valid ecommerce invoices must comply with strict rules, such as the inclusion of legal notices, sequential and chronological numbering, application of appropriate VAT, and compliance with payment deadlines.
  
• Online businesses that do not follow the requirements are subject to potentially high cumulative fines.
  

What is ecommerce billing?

Ecommerce billing refers to invoices issued for online sales to individuals (i.e., B2C) or businesses (i.e., B2B). This process follows the same rules as traditional invoicing but includes requirements specific to distance selling. These include intracommunity VAT, electronic delivery, and special legal notices.

Ecommerce invoices act as commercial, accounting, and tax documents. They serve as proof of transactions and receipts for accounting purposes. They are required for VAT deductions for business customers.

Article L441-9 of the Commercial Code primarily defines ecommerce billing regulations. This article concerns invoicing requirements for B2B transactions. Article 289 of the General Tax Code (CGI) addresses rules on issuing invoices and electronic invoicing terms and conditions.

Is ecommerce billing required in France?

Ecommerce billing is required in France for all B2B online sales. It is also mandatory in certain cases for sales to individuals, including distance selling of goods and VAT-exempt intracommunity shipments and upon customer request.

B2B ecommerce billing requirements

Ecommerce billing is mandated by Article L441-9 of the Commercial Code, which states that “the purchase of goods or services for business purposes must be invoiced. Sellers must issue an invoice upon delivery of the goods or services.”

Online businesses are required to issue invoices to business customers, regardless of the amount or whether the customer requested one in advance. The invoice issue date is typically the date that the goods are sold or the services are completed. Certain cases allow for delayed billing, such as sales of goods that are exempt from VAT.

B2C ecommerce billing requirements

The type of sale determines whether an individual requires an ecommerce invoice. For sales of goods, ecommerce invoices are mandatory in the following cases:

• Customer request
  
• Distance selling
  
• VAT-exempt intracommunity deliveries
  

When providing services, it is mandatory to issue a note if the transaction amount exceeds €25, including tax. Notes are documents similar to receipts that contain fewer details than ecommerce invoices.

Ecommerce invoices and the electronic invoicing reform

Reform overview

Electronic invoicing has become the standard in France and Europe. According to Article 26 of the Amending Finance Law for 2022 No. 2022-1157, as of September 1, 2026, businesses must electronically issue all B2B invoices subject to VAT via an approved platform (AP). These include Factur-X, Universal Business Language (UBL), or Cross Industry Invoice (CII) formats.

The reform has the following four objectives:

• Increase business competitiveness and efficiency by moving to digital processes.
  
• Eventually simplify VAT filing requirements by prepopulating VAT forms.
  
• Combat VAT fraud to benefit businesses operating in good faith.
  
• Gain real-time insight into business activity and orient public policy.
  

Mandatory electronic invoicing will take effect in stages:

• September 1, 2026: This is the date for large and medium-sized businesses. However, all businesses must be capable of accepting electronic invoices by this date.
  
• September 1, 2027: This is the date for medium, small, and very small businesses, including microenterprises.
  

Mandatory electronic invoicing also entails e-reporting, which is the electronic submission of business tax information not covered by electronic invoicing.

Impacts of the reform on online businesses

For online businesses, the reform requires major operational updates that can be implemented now. However, it also comes with some advantages:

• Increased productivity
  Ecommerce websites can issue thousands of invoices per month. At this scale, automating invoice delivery through an AP simplifies the process and reduces processing time. Conversely, adopting the new requirements after the deadline has passed or failing to adhere to them can result in thousands of invalid invoices, exposing businesses to cumulative fines, including €50 per invoice issued in the wrong format and €500 per unsent e-reporting file.
  
• Reduced B2B payment times
  APs instantly send electronic invoices to customers. This traceability ensures that invoices won’t be lost or forgotten and provides proof that invoices were sent, received, and processed. APs also speed up processing times for customers and tend to shorten payment times, which have grown longer in France in recent years. They can also reduce late payments.
  
• Fewer errors and disputes
  The structured format of electronic invoices helps eliminate typos and ambiguities in invoice totals, VAT rates, and product numbers. For online businesses, this means fewer customer disputes, refunds, and invoice questions for customer support to answer.
  
• Mostly automated accounting
  Structured ecommerce data from invoices can be directly integrated into accounting software and VAT returns. Eventually, the Public Finances Directorate General (Direction générale des Finances publiques, or DGFiP) will be able to prefill portions of the returns using the transmitted data. This could potentially save online businesses dozens of hours of work each month on data entry and account reconciliation.
  
• Improved compliance
  APs automatically check for legal notices and correct format and data consistency. This considerably reduces the risk of omitting information from invoices (e.g., VAT notices, addresses, establishment directory identification system [SIRET] numbers, rates). This can also reduce the risk of penalties for noncompliant invoices.
  

What are the rules for ecommerce billing?

Ecommerce invoices must comply with certain rules, such as issuance deadlines, inclusion of legal notices, sequential and chronological numbering, application of appropriate VAT, compliance with payment deadlines, and invoice storage.

Businesses can incorporate these rules into the invoicing process.

Date of issue

For B2B transactions, businesses must issue ecommerce invoices as soon as the sale or service occurs. There is a grace period of several days to account for administrative issues. B2C invoices are typically sent with order confirmations or shipped products.

Mandatory legal notices

At minimum, invoices must include the following legal notices:

• Date of issue
  
• Unique invoice number
  
• Business information (e.g., business name, address, SIRET number, intracommunity VAT number)
  
• Customer name
  
• Detailed description of the goods or services, including quantities and unit prices, excluding tax
  
• Applicable VAT rate and amount
  
• Total amount, including and excluding tax
  
• Payment terms and deadlines
  

Once the electronic invoicing reform takes effect, the new legal notices that must appear on each invoice include the following:

• Customer’s Business Directory Identification System (SIREN) number, if the customer is a business
  
• Delivery address for the goods, if it is different from the customer address
  
• Type of transaction being invoiced (e.g., goods only, services only, or a combination of both)
  
• This sentence: “Option to pay tax after debits” (“Option pour le paiement de la taxe d’après les débits”), if the service provider offers this option
  

Strict numbering system

Invoice numbers must be sequential and continuous. Businesses cannot skip, reuse, or modify numbers once invoices are issued. The tax office could interpret gaps in numbering systems as evidence of concealed invoices. In the event of errors, businesses must issue corrected invoices or credit notes.

Applicable VAT rates

The applicable VAT rate depends on the type of goods or services sold and the destination country:

• Normal 20% rate: Applicable to most sales of goods and services
  
• Reduced 10% rate: Applicable to passenger transport, lodging, restaurants, and nonreimbursable medication
  
• Reduced 5.5% rate: Applicable to groceries, menstrual hygiene products, books in any format, and live performances
  

For microentrepreneurs exempt from VAT, this phrase must appear in place of the tax rate: “VAT not applicable, Article 293B of the CGI” (“TVA nonapplicable, article 293B du CGI”).

Compliance with payment deadlines

The default payment due date for B2B transactions is 30 days, but it can be extended to 60 days net or 45 days end-of-month, depending on the agreement between the parties. Invoices must clearly mention any late penalties, including the applicable rate and flat collection fees.

Invoice storage for 10 years

Legally, businesses must store ecommerce invoices for at least 10 years. The storage period starts at the end of the accounting period. Electronic invoices must be stored in their original format with all information preserved.

Fines

Online businesses that fail to meet invoicing requirements are subject to cumulative fines. Invoicing violations (e.g., fake invoices, failure to issue invoices) expose online businesses to fines of up to €75,000, which increases to €375,000 for corporations.

Omissions and inaccurate information are punishable by a fine of €15 per omitted or inaccurate legal notice, up to 25% of the invoice amount. Fake invoices or invoices that conceal the customer or seller are subject to an additional fine of 50% of the invoice amount, up to €375,000 per accounting period.

Finally, fake invoices or the use thereof is punishable by up to three years in prison and a €45,000 fine, which increases to €225,000 for corporations.

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.