The 4 new mandatory mentions on French invoices
Answer four questions: the checklist shows which new mentions you must add and what to write, with the item number of the official text.
New mentions to add
2 / 4
For invoices issued from your mandatory issuing date (1 September 2026 or 1 September 2027).
| Customer SIREN | 9 digits, e.g. 404 833 048 |
| Type of transaction | Supply of services |
The usual mentions (number, date, identity, VAT, due date, penalties) remain mandatory.
| Mention | What to write | Item |
|---|---|---|
| Customer SIREN | 9 digits, e.g. 404 833 048 | 1° |
| Delivery address | Not required here | 7° bis |
| Type of transaction | Supply of services | 8° bis |
| Option to pay VAT on invoicing | Not required here | 11° bis |
Prepared by Radif Partners · Method · Tax code, BOFiP and approved-platform list checked on 25 October 2026
The decree of 21 December 2024 added four mentions to the list in article 242 nonies A of annex II to the French tax code. The first is the customer’s nine-digit SIREN number, when the customer is a registered business. The second is the delivery address of the goods, when it differs from the customer’s address. The third states the type of transaction: supply of goods, supply of services, or both. The fourth is the sentence “Option pour le paiement de la taxe d’après les débits”, reserved for service providers who chose to pay VAT on invoicing rather than on receipt of payment. These mentions apply to invoices issued from your mandatory issuing date: 1 September 2026 for large companies and mid-sized ETIs, 1 September 2027 for SMEs and micro-enterprises. They come on top of the usual mentions, which all remain mandatory. Because they feed the VAT data sent to the administration, a platform may reject an invoice that lacks them, so it pays to update your templates early.
The four mentions, item by item
The new mentions are inserted into article 242 nonies A of annex II to the French tax code, which lists everything an invoice must contain. Each addition has an item number, useful if a customer or a software vendor asks for the legal basis.
| Item | Mention | When to write it |
|---|---|---|
| 1° | Customer SIREN | Registered business customer |
| 7° bis | Delivery address of the goods | If it differs from the customer address |
| 8° bis | Type of transaction | Always: goods, services or both |
| 11° bis | “Option pour le paiement de la taxe d’après les débits” | If you exercised this option |
The service-public.fr page on mandatory mentions gives the same list. These mentions replace nothing: invoice number, date, identity and address of both parties, EU VAT number, description, quantities, unit prices, VAT rate and amount, due date and payment terms are still required.
Why these data
They serve VAT, not layout. The SIREN lets the platform find the customer in the directory and lets the administration match the sales invoice with the purchase invoice. The transaction type says when VAT becomes due: on delivery for goods, on payment for services, unless the VAT-on-invoicing option applies. The delivery address is used to check where the transaction takes place, which decides whether French VAT applies. That is why this information is part of the transaction data sent to the administration.
New mentions to add
New mentions to add
2 / 4
| Customer SIREN | 9 digits, e.g. 404 833 048 |
| Type of transaction | Supply of services |
Updating your templates
Add a SIREN field to your customer file and check each number with the SIREN checker, which validates the check digit instantly. Plan an optional delivery address block, a fixed line for the transaction type and, if it applies to you, the VAT-on-invoicing sentence. The Factur-X creator includes all four mentions: use it to see where they go in the PDF and in the XML file.
The most common mistakes
The first is writing the SIRET instead of the SIREN: the last five digits identify an establishment, and the mention asks for the business. The second is leaving out the transaction type on service invoices because it seems obvious; it is still required on every invoice. The third concerns the VAT-on-invoicing option: the sentence only makes sense if the option was actually exercised with the tax administration, and writing it without having chosen it creates a mismatch between your invoices and your VAT returns.