发票是详细记录企业与客户之间交易的凭证。发票常用于平均订单金额较高或需要与客户签订定制合同的 B2B 支付场景。与欧洲其他国家/地区类似，在法国的商业环境中发票使用非常普遍，因为大多数 B2B 支付通过银行转账完成，而这些转账几乎总是基于发票发起。

发票大致有两个用途：

1. 作为交易的记录凭证，用于业务报告（例如税务）
   
2. 作为付款请求，详细说明客户应付金额和付款条款
   

本指南将介绍设置发票的最佳实践，以确保其符合业务报告要求。

需要开具发票的情形

如果商品或服务的销售在法国需纳税，则适用法国发票规则。[1] 企业通常有义务向其他企业销售商品或服务时开具发票。此规则也适用于此类销售的预付款。某些免税服务的销售无需强制开具发票。

虽然没有向非企业客户开具发票的普遍义务，但如果未使用一站式服务（欧盟方案），法国企业向其他欧盟国家/地区的个人销售商品时，必须开具发票。

What an invoice needs to contain

An invoice in France must contain the following information:

• Unique and sequential invoice number (without gaps)
  
• Identity of the seller:
  
  • Name and first name of an individual entrepreneur or company name
    
  • Address of the registered office
    
  • SIREN or SIRET number (SIREN number is the unique identification number of each company. SIRET number is used to identify each establishment that makes up a company.)
    
  • RCS number (number indicating registration with the Trade and Companies Register)
    
  • RM number (number indicating registration with the Directory of Trades), if applicable
    
  • NAF code (which identifies the main branch of activity of the company or self-employed person)
    
  • Legal form (EURL, SARL, SA, SNC, SAS) and the amount of the share capital (if applicable)
    
• Name and address of the customer (billing and delivery address)
  
• VAT identification number of the seller
  
• VAT identification number of the customer (this is mandatory for intra-EU B2B supplies and supplies subject to reverse charge)
  
• Date on which the invoice is issued
  
• Purchase order number
  
• Payment date, interest rate for late payment and penalties incurred in the event of late payment
  
• Quantity and nature of the supplied goods or the quantity and type of the services provided
  
• Date of supply if it is different from the invoice date (if the invoice is issued before the supply is performed, the invoice must show the date when the payment is fully or partially received provided that this payment date is known and not identical to the invoice date)
  
• Taxable amount split according to the applicable VAT rates and VAT exemptions, as well as any discounts or rebates that lower the taxable amount (unless they are already accounted for in the taxable amount)
  
• VAT rates (if invoice line items are subject to different rates, the corresponding rate must be shown on each line)
  
• Total VAT amount payable
  
• Reasons for the application of an exemption, zero VAT rate, or reverse charge. For example, Autoliquidation in the case of reverse-charged sales.
  
• Name, address, and VAT identification number of the fiscal representative (if applicable)
  
• In the case of self-billing, a remark Autofacturation
  
• An indication of the fact that a margin scheme has been applied
  
• If the seller is a member of a management center or an approved association, a clause Membre d'une association agréée, le règlement par chèque et par carte bancaire est accepté
  
• If the seller benefits from the exemption for small businesses, a clause TVA non applicable, art. 293 B du CGI
  

Invoices may be drafted in a foreign language provided that an official translation is submitted to the French tax authorities upon request.

Simplified invoices

A simplified VAT invoice is permitted if the amount of the invoice excluding the tax is not higher than €150. The simplified invoice does not need to mention:

• the seller’s VAT number
  
• reference to the relevant legislation justifying an exemption from VAT
  

Simplified invoices cannot be issued for supplies of goods or services to businesses in other EU countries.

Currency

Invoices can be issued in any currency. If an invoice is issued in a currency other than EUR, the total VAT payable must be mentioned in EUR.

Time of issue

An invoice must generally be issued when the supply of goods or services is made. However, invoices can be issued periodically on a monthly basis for several sales in the same calendar month. The invoice is then issued on the last day of the month at the latest.

When goods or services are supplied to a business in another EU country, invoices must be issued within 15 days after the end of the month in which the supply was made.

Format of invoices

Invoices can be issued by electronic means provided that the authenticity of the origin, the integrity of the content, and the legibility of the invoice is ensured. Electronic invoicing is subject to acceptance by the recipient.

发票的保存

出于税务目的，发票必须保存六年。但商法可能规定更长的文件保留期限。保留发票的义务同时适用于销售发票和采购发票。

电子发票

法国正准备推行强制性电子发票义务，从 2026 年开始分阶段实施。根据修订后的时间安排，所有企业必须在 2026 年 9 月 1 日前具备接收电子发票的能力。在这一天，大型企业和中型企业（即 Entreprises de Taille Intermédiaire，简称 ETI）也将被要求开具电子发票。中小企业将随后跟进，开具电子发票的义务自 2027 年 9 月 1 日起生效。

法国政府最初打算设立一个公共发票门户网站，即公共发票平台 (PPF)，来管理电子发票的流转。然而，2024 年 10 月有消息称，公共发票平台将不会作为免费工具用于开具或接收发票。相反，其作用将局限于维护一个接收方名录，并充当税务数据中心。因此，企业需要使用经过认证的私人合作伙伴数字化平台 (PDP) 来处理其发票流程。

有关 Stripe Invoicing 的更多信息，请查阅我们的文档。如需了解 Stripe 应用商店中支持电子发票的第三方服务商，请访问本指南。若要立即开始开具发票并接受付款，请联系我们的销售团队。

[1] 法律依据见法国税收总法第 289-0 至 289 条。