All invoices sent to customers must include a billing address. This address enables the identification of the person or entity responsible for paying for a product or service. Before sending an invoice, it’s important to know what address and information to list, as well as what errors to avoid.

In this article, you will learn everything there is to know about billing addresses in France, the difference between a personal, a delivery, and a corporate headquarters address, and how to be sure that you are providing the correct address each time.

What’s in this article?

• What’s a billing address?
  
• What’s the difference between a billing and a delivery address?
  
• What’s the difference between a billing address and a corporate headquarters address?
  
• What’s the purpose of a billing address?
  
• Is a billing address required?
  
• What information must a billing address contain?
  
• Choosing the correct billing address
  
• Where’s the billing address located on an invoice?
  
• What are the penalties when a billing address is incorrect?
  
• How Stripe Invoicing can help
  

What’s a billing address?

The billing address specifies where to send invoices and purchase receipts. It contains the postal details for the party who must pay for the order. Depending on who the client is (an individual or a business entity), the address could be a private or a corporate one.

It might also be a different type of address. This could be the case if the recipient of the service ordered is not the one who is paying for the purchase, such as a CPA firm or a company that manages customer billing accounts.

The invoice address, required on all forms of invoices (invoices to establish, pro forma invoices, deposit invoices, etc.), must always be clearly distinguished from other entries on the document (delivery address, corporate headquarters address, etc.) whenever it differs from them.

Example of a billing address

Here’s an example of a billing address for a corporate customer:

Entreprise Lefranc
Accounting Firm
51 rue de Miromesnil
75008 Paris
France

What’s the difference between a billing and a delivery address?

The billing address is the postal record of the person or entity that is responsible for paying for the purchase. The delivery address, used exclusively for the sale of goods or merchandise, is where an order will be sent.

Unlike billing, the shipping address can vary for each order. It could correspond to the customer’s home residence, a company’s corporate headquarters, a storage location, or any other type of entry.

The billing address can differ from the invoice line for several reasons, including compliance with various regulations, security or confidentiality concerns, or convenience. These two addresses are often confused because, when an individual makes a purchase, they are usually identical.

The shipping address isn’t currently needed on the invoice; but, it will become mandatory once electronic invoicing covers B2B transactions in France, subject to value-added tax (VAT), and issuers will have to display it whenever it differs from the billing address.

What’s the difference between a billing address and a corporate headquarters address?

A corporate headquarters address is the legal and administrative entry for the person or entity that submits an order. Therefore, it is irrelevant for private (nonbusiness) clients. A registered office address can differ from the billing address, but it might match a billing or shipping line.

What’s the purpose of a billing address?

The billing address ensures that the invoice is sent to the right address and recipient, thereby avoiding the risks of late settlement, nonpayment, or fraud. It further helps confirm that the data on the record is both complete and correct, and in compliance with French invoicing regulations, which helps in preparation for a possible tax audit.

Regarding payment information, the invoice line supports transaction authentication. It helps confirm that the owner of the method used (e.g., debit card, SEPA credit transfer) is, in fact, the person who submitted the purchase.

The invoice address is also very helpful in protecting personal details, for both clients and issuers. It separates the recipients of the purchase from the party responsible for settlement. Lastly, the billing address facilitates fiscal management by allowing for the classification and organization of invoices by destination and tracking every financial transaction.

Is a billing address required?

It is mandatory on all invoices, paper or digital. The record has to show the addresses of the relevant parties, per Article L441-9 of the Commercial Code. EU Directive 2006/112/EC reinforces this rule by highlighting the billing address’s role in determining the country of taxation, particularly for VAT purposes.

Listing this provides total transparency in commercial transactions. Hence, any professional seller—a company, independent, or individual entrepreneur—must always show a billing address on invoices for goods or services alike.

What information must a billing address contain?

A billing address is required to include the following:

• Name or trade name of the recipient
  
• Route (e.g., street, boulevard, avenue, alley, cul-de-sac) and address number
  
• Postal code and city
  
• Telephone number
  
• Intracommunity VAT number, if applicable
  

It could also contain an email address.

A corporate headquarters address or a customer’s private residence needs to appear on invoices, regardless of whether it matches the billing address. In this case, just one entry appears on the invoice. If the client is an individual, they might prefer not to list their personal address. If a delivery address is optional, it still appears on the record if it differs from the billing entry.

As a provider of goods or services, you must list your contact information, which reflects your legal status (company headquarters address or personal address for an individual entrepreneur).

Choosing the correct billing address

To select the correct billing address, the responsible party has to be clearly identified. Define this entry in advance with the customer to ensure invoices reach the right location and to prevent errors that could lead to disputes or administrative complications.

Before issuing an invoice, determine whether the invoice address corresponds to the following:

• Corporate headquarters address
  
• Individual’s personal address
  
• Required third-party address
  

If you are unable to locate the billing address for an organization or professional, you can consult the National Register of Companies, which contains public data such as the official name, postal address, SIRET number, legal form, and other relevant details. If a customer has a website, you can also verify registry details and main address there.

If your company submits an order, you must include your billing address, which usually matches the location registered at the time of its creation. It appears in the certificate of incorporation as well as in the National Register of Companies. If you are an individual professional, your billing address will generally be the one listed on your bank statements.

Where’s the billing address located on an invoice?

A customer’s billing address most often appears to the left or right of an invoice’s header. In general, it is listed at the top right of the document, with the seller’s residence at the top left, for better visibility. However, there is no specific statutory requirement for placement.

What are the penalties when a billing address is incorrect?

If a billing entry is incorrect on an invoice, it is not in compliance with the law. This can cause commercial or tax problems for the seller.

• Late or unpaid payments: An incorrectly addressed invoice risks late or declined payment because the responsible party will not receive it. Such issues risk disputes and serious cash flow problems.
  
• Tax-related penalties: In the event of a tax audit, an incorrect billing address can result in a tax fine of €15 for each instance of an error or one that lacks a billing line (limited to 25% of the total sum recorded), and an administrative fine of €75,000 for a natural person or €375,000 for a legal entity.
  

For repeated offenses within two years of the first penalties, authorities can double the fines.

When a billing address is incorrect, two methods exist to fix the error:

• Before payment: The seller can issue a corrected invoice that cancels and replaces the previously provided record, noting the cancellation of the original.
  
• After payment: The seller can issue a credit note to amend or to fully or partially cancel the previously paid invoice, before issuing a new one.
  

How Stripe Invoicing can help

Stripe Invoicing simplifies your process and customer accounts, from creating invoices and entering addresses to collecting payments.

Whether you manage one-time or repeat invoicing, Stripe helps companies avoid errors, simplify operations and get paid quickly. With our Invoicing solution, you can:

• 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.