The reform adds required information to every invoice, including the customer's SIREN number, whether the transaction is goods, services, or both, the delivery/performance address when it differs from the customer's address, and a mention if VAT is paid on a cash basis.
What to do
1
Collect SIREN numbers for all French business customers and add them to your records
2
Update your invoice template/software fields to capture transaction nature and delivery address
3
Review one recent invoice against the new required-mentions list with your accountant
Risk if ignored: Missing mandatory mentions can make the invoice non-compliant (fines per missing mention exist under general invoicing rules).
✓ Verified against sources on 2026-08-01 · updated when the regulation changes