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Invoice · Mandatory mentions 2026

Mandatory mentions on a craftsman's invoice in 2026

6 min read·By Alexandre Renda·April 30, 2026

Legal

A non-compliant invoice incurs a fine of €15 excl. VAT. For a self-employed individual issuing many invoices, the penalty quickly reaches the annual ceiling of €15,000 excl. VAT. And in 2026, with the Factur-X reform, four new mentions are added to the list. Here's everything that must appear on each invoice, without forgetting anything.

The difference between a quote and an invoice

Many craftsmen think that the mentions on a quote and on an invoice are identical. They are similar but not the same.

The quote is issued before the work — it's a commercial proposal. The invoice is issued after — it's the legal proof of the transaction. Both have their own mandatory mentions, their own numbering, and their own penalties in case of omission.

The 16 mandatory mentions on a craftsman's invoice

The invoice number

Unique, chronological, and continuous number. No gaps in numbering — a gap can trigger a tax audit. Recommended format: INV-2026-001, INV-2026-002.

The issue date

Invoice creation date in DD/MM/YYYY format.

Your company information

Name or company name, full address, legal form, SIRET 14-digit number. If you are a sole proprietor, the mention "EI" is mandatory before or after your name.

Your intra-community VAT number

Mandatory if subject to VAT. Otherwise: "VAT not applicable — art. 293 B of the CGI".

Your client's information

🆕 New Often overlooked

Name, full address. And since July 2024: your client's 9-digit SIREN number is mandatory for all B2B invoices.

Detailed description of services

Precise designation, quantity, unit for each item. "Plumbing work" is not enough.

The unit price excluding tax

Price excluding tax for each line item.

The applicable VAT rate

Often overlooked

5.5% → energy renovation
10% → renovation of housing +2 years old
20% → new constructions
Subcontractor → "Reverse charge — Article 283-2 nonies of the CGI"
Exemption → "VAT not applicable — art. 293 B of the CGI"

The total amount excluding tax

Total of all lines excluding tax.

The VAT amount

Amount calculated per rate — detail separately if multi-rate.

The total amount including tax

Total all taxes included.

Payment terms

Due date, legal maximum delay 30 days B2B, accepted payment methods.

Late payment penalties

Mandatory rate: minimum 3 times the legal interest rate in force.

Flat-rate recovery indemnity

Mandatory mention: €40 for recovery costs in case of late B2B payment.

Ten-year liability insurance

Often overlooked

Insurer's name, policy number, geographical area. Ten-year liability mention mandatory for all building craftsmen.

Reference to the original quote

Not legally mandatory but highly recommended for traceability.

The 4 new mandatory mentions from 2026

🆕 New mandatory mentions from September 2027 for craftsmen and micro-enterprises

New mention 1

The category of the operation

Delivery of goods, provision of services, or both.

New mention 2

The VAT option on debits

If you have opted for this regime, it must appear on the invoice.

New mention 3

The delivery address

If different from the client's address.

New mention 4

The client's SIREN

Already mandatory since July 2024, reinforced with Factur-X.

Penalties

€15 excl. VAT per non-compliant invoice · ceiling €15,000 excl. VAT per year

€250 excl. VAT per missing e-reporting transmission, with the same annual ceiling. The first offense is exempt if brought into compliance within 30 days.

In addition to fines, an incomplete invoice can lead to the rejection of deductible VAT for your client.

What is different between an invoice and a quote

	Quote	Invoice
Issued	Before work	After work
Numbering	QUO-2026-001	INV-2026-001
Client SIREN	Recommended	Mandatory B2B
Legal value	Contract if signed	Proof of transaction
Modification	With signed amendment	Forbidden — create a credit note

An important rule — an invoice is never modified

Once issued, an invoice cannot be corrected or deleted. If you make an error, you must issue a credit note that cancels the original invoice, then issue a new correct invoice. Both documents retain their respective numbers and remain in your accounting records.

The solution to be compliant without thinking about it

With Quickote, all these mentions are automatically generated on each invoice. You create your profile once and Quickote integrates them into all your documents. Quickote génère vos factures au format Factur-X. Le raccordement à une Plateforme Agréée, nécessaire à l'émission obligatoire de septembre 2027, est en cours de finalisation.

Create your first compliant invoice for free