France 2024 invoice mandate – Invoice data requirements


Initially announced as coming into effect on July 1st 2024, that date is now delayed and, as of August 2023, we are awaiting confirmation for when the mandate will come into effect.

What we do know is that the core requirements that make up the mandate and the associated invoicing framework are unlikely to change significantly and will regulate the following:

It will be important that customers include all the data requirements in their invoice data to ensure compliance.


Invoice Data Content

The minimum data content for the domestic B2B invoices is defined according to the French mandate deployment waves:

Data content for the first wave of deployment of the French 2024 mandate:

During the last wave of deployment of the French 2024 mandate (schedule not confirmed), French authorities are planning to extend the data content with the following fields:

Eco-contribution (Art. L.541-10 of the Environmental Code)