New mandatory information for electronic invoicing + complete list

Why do you need to include compulsory information in electronic invoicing?

The addition of specific information on electronic invoices is designed to ensure tax compliance and standardize exchanges between companies and the authorities.

Regulatory objectives

The introduction of mandatory information in electronic invoicing meets several challenges:

• Ensure the legal validity of invoices and avoid any disputes in the event of litigation.

• Combating VAT fraud estimated at more than 20 billion euros a year in France (source: Cour des Comptes, 2022).

• Facilitating automation and tax audits by standardizing the information to be transmitted to the administration.

• Guarantee invoice acceptance on dematerialization platforms, whether for the Public Billing Portal (PPF) or Partner Dematerialization Platforms (PDP) .

What are the differences between conventional and electronic invoicing?

In contrast to simple paper or PDF invoices, electronic invoicing requires structured formats (Factur-X, UBL, CII). These formats enable :

• A automated reading accounting and tax software.

• The integration of specific metadata These include the invoice's unique identifier and the number used to transmit the invoice to the tax authorities.

• A secure audit trail to guarantee traceability of modifications and transmissions.

A paper or PDF invoice could be modified after issue without leaving any trace. With electronic invoicing, every modification is recorded and dated, preventing fraud or alteration.

What new information is required under the reform?

Electronic invoices will have to include new information to ensure acceptance by tax authorities and customers.

Tax identifiers and metadata

The reform requires the addition of new information to better track transactions:

• A unique identifier for electronic invoices automatically generated by the PPF or PDP.

• A number for transmission to the tax authorities which proves that the invoice has been declared.

• Time stamping (date and time of issue) and secure audit trail to trace the invoice's entire life cycle.

For example, a company issuing an invoice in January 2027. Thanks to the unique identifier and timestamp, the tax authorities can immediately check whether the transaction has been recorded and declared.

Type and nature of transaction

Each invoice must include precisely the nature of the transaction :

• If it's a sale of goods or a provision of services (mandatory distinction).

• Whether it's a B2B, B2C or export transaction with specific obligations for each case.

• E-reporting obligation for transactions not subject to electronic invoicing (B2C and international trade).

Other specific mentions to include

• Delivery address if different from the billing address.

• Customer's SIREN or SIRET number to precisely identify the professional buyer (until now, this was not compulsory).

• Order category which must specify whether the invoice is for a delivery of goods a service delivery or a transaction mixte (both).

This new information enhances the transparency of exchanges and guarantees greater tax compliance for all companies affected by the reform.

The complete list of mandatory information for electronic invoicing

In addition to the new obligations, an electronic invoice that complies with the 2026 deadline must still contain the traditional information required by the tax authorities. Here is an overview of the information to be included.

Sender and recipient information

• Name or company name of both parties.

• Full address supplier and customer.

• SIREN/SIRET number of the issuer (and now of the customer in B2B).

• Intracommunity VAT number if applicable.

Invoice details

• The unique invoice number : assigned chronologically.

• Date of issue and date of delivery/service .

• Precise description of products or services with quantity and unit price.

• Amounts before tax, VAT and VAT-inclusive amounts .

VAT and payment information

• The applicable VAT rate and the amount of VAT collected .

• Terms of payment : deadlines, penalties for late delivery, discount, if any.

• Specific information on VAT exemptions (example: "TVA non applicable - article 293 B du CGI").

This list enables companies to ensure that their invoices comply with legal requirements and are ready for transmission via certified platforms.

What are the penalties for non-compliance with mandatory information?

The omission of one or more compulsory items of information can have serious tax and commercial consequences.

Fines and tax risks

The tax authorities impose financial penalties for non-compliant invoices:

• 15 fine per missing entry with a ceiling of 25% of total invoice amount .

• Rejection of deductible VAT if invoices do not contain all the necessary information.

For example, if a company forgets to provide its customer's VAT number, it runs the risk of being refused the right to deduct VAT on its business purchases.

The commercial consequences

Incorrect invoicing can also lead to complications in the commercial relationship with customers:

• Risk of payment refusal if the customer cannot enter the invoice in his own accounting system.

• Longer payment terms time to correct and return the invoice.

A supplier who issues an invoice without a SIRET number runs the risk of having to reissue it, delaying payment by several weeks.

How can you guarantee that the information on your electronic invoices is correct?

To avoid errors and ensure the compliance of electronic invoices, companies need to rely on appropriate tools and rigorous controls.

Check compliance with required format (Factur-X, XML, CII)

Each invoice must be in a structured format that enables data to be read and integrated automatically:

• Factur-X a hybrid format combining a readable PDF and a structured XML file.

• XML UBL and CII standardized formats for inter-company exchanges.

A service provider still using unstructured PDF invoices will have to switch to Factur-X to meet the 2026 obligations.

Automate invoice issue with compliant software

Use a approved billing software allows you to avoid errors and automatically integrate mandatory information. ll :

• Ensures the generation of a unique, time-stamped invoice number .

• Check the presence of all mandatory information before shipping.

• Simplifies archiving and transmission to PPF or PDP platforms.

Set up an internal control system

Before sending an electronic invoice, we recommend that you perform a systematic verification mandatory information, including :

• Regular internal audits of invoices sent.

• Team training to the new requirements.

• Transmission tests via PPF or PDP before the legal deadline.

Heropay helps you switch to electronic invoicing

The transition to electronic invoicing in 2026 imposes strict new rules, particularly on mandatory information to be included on every invoice. Failure to include essential information can result in sanctions and slow down your payments.

With HeroPay you have the assurance of issuing 100% compliant electronic invoices without complexity:

• From June 2025 you can issue electronic invoices directly from your Hero account, with all the mandatory legal information automatically integrated (customer SIRET, nature of transaction, tax identifier, etc.).

• From summer 2025 you can receive, check and pay electronic invoices to your Hero account.

• September 2025 you'll have access to financing solutions : Hero allows you to anticipate your payments by pre-financing your electronic invoices.

• Late 2025 Hero will be based on a PDP authorized partner to ensure compliance with Y pattern and tax data transmission.

• And from 2026 Hero aims to become Partner Dematerialization Platform (PDP) to offer you a complete service, without intermediaries.