An invoice between businesses must carry, among other things, a unique number, the date, the identity and SIREN number of both parties, the intra-EU VAT number, the description of the service, the amounts excluding VAT and of VAT, the due date and the late-payment terms. E-invoicing adds four details, including the client's SIREN number.
Here is the full list, what it looks like on a fee or time-and-materials invoice, and the errors that get an invoice rejected.
Article checked on 11 November 2026. The data required by the reform is detailed on impots.gouv.fr.
The mandatory details on an invoice between businesses
An invoice issued by a recruitment agency or an IT consultancy (ESN) to a business must carry the details required by the French General Tax Code and the French Commercial Code. They describe who is billing, whom, for what, how much, and on what payment terms. These details applied before the reform and remain the same.
Who is billing, and whom
- the agency's company name, legal form and share capital, and the address of its registered office;
- the agency's SIREN number and the city of the commercial court registry where it is registered;
- the agency's intra-EU VAT number, and the client's if it has one;
- the client's company name and billing address.
The invoice itself
- a unique number, in a continuous sequence with no gaps;
- the issue date;
- the date of the service, or the end date of the service if it spans a period.
What is billed
- a precise description: "Recruitment fees, sales director, start date 2 February 2027" rather than "Service";
- quantity and unit price excluding VAT (for time and materials: number of days and TJM, the daily rate);
- any discounts;
- amount excluding VAT, VAT rate, VAT amount, total including VAT.
The payment terms
- the purchase order number, when the client has issued one;
- the due date;
- the terms for an early-payment discount, or a statement that there is none;
- the late-payment penalty rate;
- the fixed €40 recovery fee.
The four details added by e-invoicing
The reform adds four details: the client's SIREN number, the transaction category, the delivery address if it differs from the client's, and the option to pay VAT on invoicing (option pour les débits) when the company has chosen it. For an agency or an IT consultancy, only the first two concern almost every invoice.
| Detail | What it is | For an agency or an IT consultancy |
|---|---|---|
| Client's SIREN number | The 9 digits of the billed entity | Always, and the one for the right entity in the group |
| Transaction category | Goods, services, or both | Provision of services |
| Delivery address | If it differs from the client's address | Rarely relevant for an intellectual service |
| Option to pay VAT on invoicing | If the company pays VAT when it invoices | Only if you have opted for it |
This data must appear in the invoice transmitted by your approved platform (plateforme agréée). The application dates for each item are listed on impots.gouv.fr; for an SME, electronic issuing starts on 1 September 2027. Full timeline: mandatory e-invoicing.
The errors that get an invoice rejected
An e-invoice is checked when it is submitted. The most common errors at an agency or an IT consultancy are simple: a wrong SIREN number or that of another entity in the group, a missing purchase order number for a key account, an invoice number already used, or amounts that do not add up to the cent.
- The wrong SIREN number. A subsidiary, the holding company, the former establishment: the SIREN number is that of the entity that pays. Check it once on the client record, before the first invoice.
- The missing order number. Key accounts match each invoice to an order. Without the number, the invoice is refused, and the payment period restarts from the corrected invoice.
- The duplicate invoice number. Two invoices prepared in parallel, one in a spreadsheet and the other in software, end up carrying the same number.
- Rounding. VAT calculated line by line and VAT calculated on the total can differ by one cent, enough for a rejection.
In Marvin
Marvin prepares the invoice from the placement or the validated CRA (timesheet): the client's billing details, the purchase order number entered on the placement, the fees or days billed, the due date. You review the draft before issuing it; for a client established in France, it is then sent as a draft to Pennylane, without duplicates. For other software, the data can be exported as CSV.
See our invoicing software for recruitment agencies.
FAQ
What are the mandatory details on an invoice between businesses?
Number and date, identity and SIREN number of the seller, identity of the client, intra-EU VAT number, date of the service, description, unit price and quantity, amount excluding VAT, VAT rate and amount, total including VAT, due date, late-payment penalty rate and the fixed €40 recovery fee. The reform adds the client's SIREN number.
Which details does e-invoicing add?
Four: the client’s SIREN number, the transaction category (supply of goods, provision of services or both), the delivery address if it differs from the client’s address, and a statement of the option to pay VAT on invoicing when the company has chosen it.
What is the penalty for a missing detail?
A tax fine of €15 per missing or incorrect detail, capped at a quarter of the invoice amount, plus penalties under the Commercial Code. With e-invoicing, a missing detail can above all get the invoice rejected, and therefore delay its payment.
Do you have to put the purchase order number on the invoice?
Yes, whenever the client has issued one: the Commercial Code has required it since 2019. In practice, key accounts refuse an invoice that does not carry it. An IT consultancy or an agency that bills key accounts must enter it on the assignment and carry it onto every invoice.
Which transaction category applies to a recruitment fee?
A provision of services. A placement fee, an executive search assignment, a time-and-materials invoice at a daily rate or umbrella employment are all provisions of services. The category matters, because VAT on a provision of services is due on payment.