The fields, the party identifiers, the exact statutory wording for each tax treatment and the EUR rule — each cited to the statute or the tax authority, not a summary of one.
The content France's rules put on the face of the document, beyond the parties, line items and totals every invoice carries.
The registration numbers and their formats the France rules expect on the invoice.
When no tax is charged, the invoice has to say why — in the words the law names. Each is linked to the statute or tax authority it was read from.
Autoliquidation — TVA due par le preneur (art. 283 du CGI ; art. 196, directive 2006/112/CE)Reverse charge — VAT payable by the customer
Exonération de TVA, article 262 ter I du CGI — livraison intracommunautaireVAT exempt intra-Community supply (Art. 138, Directive 2006/112/EC)
Exonération de TVA, article 262 I du CGI — exportation hors de l'Union européenneVAT exempt export outside the EU (Art. 146, Directive 2006/112/EC)
TVA non applicable, art. 293 B du code général des impôtsVAT not applicable — franchise en base (Art. 293 B CGI)
TVA non applicable — article 259-1 du CGIVAT not applicable — place of supply outside France (Art. 259-1 CGI)
TVA non facturée — opération hors du champ de la TVA française ; TVA à l'importation acquittée par l'importateur (art. 293 A du CGI)VAT not charged — supply outside the scope of French VAT; import VAT is accounted for on importation by the importer (Art. 2(1)(d), 30, 70 and 201, Directive 2006/112/EC).
Mentions obligatoires: date, numéro, date de la vente, identité (SIREN, forme, capital, siège), n° TVA des deux parties, désignation/quantité/prix unitaire HT, taux et montant de TVA, totaux HT/TTC, échéance, pénalités de retard, indemnité forfaitaire 40 €, escompte; depuis 09/2026: SIREN du client, adresse de livraison, type d'opération.
France requires a structured e-invoice — a plain PDF is not the legal document.
Invoice by Juros-AI builds the France e-invoice — Factur-X / ZUGFeRD (PDF/A-3 + XML) or EN 16931 UBL (Peppol BIS 3.0) — and checks it against the official schema on your own machine before anything is sent. Invoice by Juros-AI reads any invoice into clean data and is adding compliant invoice creation — the same rules on this page, built into the engine, run entirely on your own hardware. No cloud, nothing uploaded, no figure invented.
Every generated invoice is validated on your machine against the official artefacts — the OASIS UBL/CII schemas, the CEN EN 16931 schematron, Peppol BIS 3.0, KoSIT XRechnung, FatturaPA, KSeF FA(3) and the Peppol PINT packages. This page is a reference for build scoping; it is not legal or tax advice.
Invoice