The four new mandatory invoice mentions in France from 2026

Alongside the switch to structured formats, France's e-invoicing reform adds four new mandatory mentions to invoices. They are small on their own, but a receiving PDP can reject an invoice that omits them — so it pays to add them to your template now, before the mandate makes them non-negotiable.

These are in addition to the existing required mentions (your SIREN, VAT number, invoice number and date, amounts, VAT rate, and so on). The four new ones are:

1. The client's SIREN (or SIRET)

Every B2B invoice must carry the buyer's SIREN — the nine-digit identifier of your customer's business (or the 14-digit SIRET for a specific establishment). This is what lets the platform network route the invoice to the right recipient via the annuaire, so it is effectively the address on the envelope. Collect and store your customers' SIREN now; a missing one blocks delivery.

2. The delivery address, when it differs from billing

If the goods or services are delivered to an address different from the billing address, that delivery address (adresse de livraison) must appear on the invoice. When they are the same, nothing changes. This mainly affects businesses shipping goods to sites other than the customer's head office.

3. The type of operation

The invoice must state whether it covers a supply of goods (livraison de biens), a supply of services (prestation de services), or both. This flag drives the VAT rules that apply — in particular when VAT becomes due — so the tax administration needs it explicitly rather than inferred from the line descriptions.

4. The "payment of VAT on debits" option

If you have opted to pay VAT on debits (option pour le paiement de la taxe d'après les débits) for your services, the invoice must say so. Normally VAT on services is due on collection; this option shifts it to the invoice date, and it changes when your customer can deduct — so it has to be visible on the document.

How to prepare

□ Add a SIREN/SIRET field to every B2B customer record
□ Capture a separate delivery address where relevant
□ Tag each invoice: goods / services / mixed
□ Flag the VAT-on-debits option if you've elected it
□ Make sure these ride into the structured XML, not just the PDF

That last line is the one to watch: under the reform the fields must exist in the structured data (the UBL or the Factur-X XML), not only in the printed layout. A mention that is visible to a human but absent from the XML will still fail validation.

Where Eurobillr fits

Eurobillr carries these fields as first-class invoice data and emits them into the EN 16931 structured output, so a compliant invoice is the default rather than a checklist you run each time. See the full France e-invoicing guide for how the pieces connect.