Paid Invoice in France: Legal Definition, Mandatory Information and Use Cases (2026)

Updated 15 May 2026.

A paid invoice — known in French as a "facture acquittee" — is an ordinary commercial invoice on which the supplier has added the words "Pour acquit" (meaning "received in full" or "paid in full"), along with the payment date and signature, after actually receiving the funds. This straightforward act has concrete legal, accounting and tax consequences that many business owners and managers underestimate, and that France's ongoing B2B e-invoicing reform is beginning to reshape.

In brief: a paid invoice proves that a debt has been extinguished. It protects the buyer against any future claim by the supplier, supports VAT deduction, and constitutes valid supporting documentation for expense reports, associate current accounts and warranty files.

A paid invoice is not a separate document category created by a specific statute. It is a standard commercial invoice — subject to the mandatory particulars of the French Commercial Code (art. L441-9) and the General Tax Code (CGI art. 289 and annex II art. 242 nonies A) — to which the supplier adds the mention "Pour acquit" once payment is received.

The word "acquit" derives from the verb "acquitter", meaning in legal terms to discharge an obligation. By adding this mention, the creditor acknowledges the debt is settled. Under French civil law, article 1353 of the Civil Code provides that "the person who claims the performance of an obligation must prove it" and that "the person who claims to be discharged must justify the payment". The paid invoice is precisely that justification.

It is not a bank transfer, a bank statement or a standalone receipt: it is the original invoice transformed into proof of payment by the creditor's endorsement.

Expert note. The most common confusion in French SME files is between a paid invoice and a rental receipt (quittance de loyer). A landlord issues a quittance; a service provider issues a paid invoice. These two documents do not have the same tax treatment: only a paid invoice from a VAT-registered supplier allows input VAT deduction (CGI art. 271).

A paid invoice produces three distinct legal effects.

Extinguishment of the debt. It certifies that the debtor has honoured its payment obligation. The supplier can no longer claim the stated amounts, unless a material error is duly proven or an express reservation clause was included.

Enforceable evidence. In the event of a dispute, a paid invoice constitutes written proof under the French Civil Code (art. 1353 et seq.). It is enforceable against the supplier before a commercial court (tribunal de commerce) or civil court (tribunal judiciaire).

Tax justification. It supports input VAT deduction for services (deductible at payment date) and constitutes the mandatory document the tax authorities will request during an audit (Livre des procedures fiscales, art. L13).

Underestimated risk. Many business owners stamp "Pour acquit" without including the payment date. For VAT on services, it is the payment date that determines the reporting period on the monthly VAT return (CA3). An undated endorsement carries limited evidential weight in an audit.

Method 1 — Handwritten endorsement. The supplier writes "Pour acquit", signs and dates the printed invoice by hand. Valid, low-cost, but fragile from an archiving standpoint.

Method 2 — Commercial stamp. A stamp reading "POUR ACQUIT — Date: ___ — Signature" completed by hand. Common practice in construction, catering and retail. Valid when all fields are properly completed.

Method 3 — Qualified electronic signature (eIDAS). On a PDF/A invoice, a qualified electronic signature under EU Regulation eIDAS (no. 910/2014) carries the same evidential weight as a handwritten signature. A qualified electronic seal issued to a legal entity is also acceptable.

Method 4 — Electronic endorsement via accounting software. Most accounting platforms (Sage, Cegid, Pennylane, QuickBooks, etc.) allow a status change to "paid", automatically inserting the endorsement in the archived PDF. Retain the status change log as corroborating evidence.

In practice, paid invoices are not systematically generated by every issuer. Two approaches coexist.

Automatic issuance. Some invoicing platforms mark invoices as "paid" as soon as bank reconciliation confirms receipt (automatic or manual). The client receives an updated version or can download it from a client portal. This is the recommended approach for professional firms, liberal professions and e-commerce businesses.

On-request issuance. In construction, trades and wholesale, paid invoices are often prepared at the client's explicit request — particularly for cash payments, deposits or situations where a dispute is likely. The supplier prints the invoice, applies the stamp and delivers or emails it.

Hayot Expertise recommendation. If your business involves frequent cash payments or clients who build warranty files (construction, professional equipment, software licences), integrate automatic paid-invoice generation into your billing workflow. It reduces unnecessary follow-up and secures your tax supporting documents.

7a. VAT Deduction Justification#

For services, input VAT is deductible by the buyer at the date of payment (CGI art. 271). The paid invoice with payment date is the document a tax inspector will request during an audit. Without it, the deduction may be disallowed.

7b. Warranty and After-Sales Service#

A client who has paid for a maintenance contract or professional equipment purchase needs to prove the transaction occurred to invoke warranty rights. The paid invoice is their supporting document when dealing with the supplier or insurer.

7c. Associate Current Account#

When a shareholder advances personal funds to pay a company invoice, the paid invoice in the company's name (with traced reimbursement) documents the advance in the current account. It is an indispensable document in tax audits and insolvency proceedings.

7d. Employee Expense Reports#

The November 2012 decree (Urssaf) requires expense claims to be supported by original documents. A paid invoice (restaurant, hotel, transport) with the employee's or company's name is the optimal justification, superior to a plain card receipt.

7e. Fee Restitution in Disputes#

In a dispute with a service provider (lawyer, consultant, advisory firm), the paid invoice proves the amount actually paid. It is necessary for any full or partial reimbursement claim before a judge or in mediation.

Digitalisation does not remove the obligation to prove payment — it changes the technical modalities.

A plain unsigned PDF has limited evidential value: it can be altered. Two levels of protection are recognised for electronic paid invoices:

• PDF/A with qualified electronic seal: the qualified seal under eIDAS (EU Reg. 910/2014) guarantees document integrity and authenticity. It is accepted by the French tax authority as equivalent to a handwritten signature.
• Long-term electronic archiving (LAVP): providers such as Arkhineo, Docaposte and Yousign offer legally recognised electronic archiving with timestamping and integrity guarantee for the full retention period (10 years for accounting documents under Cocom art. L123-22).

The B2B e-invoicing reform, introduced by Ordinance 2021-1190 of 15 September 2021 and its implementing decree, will require VAT-registered companies to transmit and receive invoices through a certified partner dematerialisation platform (PDP) or the public invoicing portal (Chorus Pro extended).

Within this framework, the handwritten "Pour acquit" endorsement is evolving: PDPs track the invoice lifecycle (issued, deposited, made available, acknowledged, paid). The electronic "paid" status transmitted through the platform may substitute for the handwritten endorsement as proof of payment between VAT-registered parties.

Subject to confirmation as of 15 May 2026: the definitive deployment schedule by company size and the list of certified PDPs are subject to change. Consult impots.gouv.fr and the AIFE website for the latest official information.

The "Pour acquit" endorsement does not create an additional accounting entry. It documents an existing cash transaction.

Supplier (seller) entries

Client (buyer) entries

The paid invoice is attached as a supporting document to the bank journal payment entry.

Minimal valid handwritten endorsement:

Pour acquit — Payment received on [DD/MM/YYYY] — [Supplier signature]

Complete stamp template:

POUR ACQUIT Payment date: ___________ Payment method: [ ] Wire transfer [ ] Cheque [ ] Cash [ ] Card Signature: ___________

Electronic endorsement in software:

Invoice settled on [date] — Status: Paid — Confirmed by [username]

Confusion with "Bon pour accord". The mention "Bon pour accord" or "Lu et approuve" means the client accepts the quotation or terms — not that they have paid. These two endorsements have entirely different legal effects.

No payment date. As noted above, the date is essential for VAT reporting periods on services. A "Pour acquit" without a date is incomplete and may not withstand scrutiny.

False "Pour acquit" without actual payment. This is the most serious trap. Some business owners apply the endorsement prematurely or under commercial pressure before the funds are received. This constitutes forgery of a private document (Code penal art. 441-1), punishable by three years' imprisonment and a EUR 45,000 fine. Never apply this endorsement before payment has been received and verified.

Incomplete archiving. Documents must be kept for 10 years (Cocom art. L123-22). An unsigned PDF email is rarely sufficient in an audit; use timestamped electronic archiving.

An independent electrician carries out an electrical installation for a professional client (medical practice, Paris 8th arrondissement). He issues an invoice for EUR 3,600 including VAT (EUR 3,000 net + EUR 600 VAT at 20%).

The client pays by SEPA transfer on 12 March 2026. The following day, the electrician:

1. Prints the original invoice.
2. Applies his stamp: "POUR ACQUIT — Date: 12/03/2026 — Method: wire transfer — Signature".
3. Scans the paid invoice as a PDF/A file.
4. Emails it to the client with subject line: "Invoice no. 2026-042 — Paid in full".

Effects:

• The client files the paid invoice in their professional expense/accounting records.
• The EUR 600 VAT is deductible on the March 2026 CA3 return (payment period).
• In the event of a dispute over the quality of work, the paid invoice proves the client has paid and can invoke the contractual warranty.
• The electrician books: debit 512 / credit 411 — supporting document: scanned paid invoice.

The paid invoice is one of those documents considered too simple to merit careful attention — until it is missing at exactly the moment it is most needed: a tax audit, a supplier dispute, an insurance claim, or insolvency proceedings. In the files we manage at the firm, the most frequent gaps are not about amounts but about missing dates, absent signatures and disorganised archives.

Our recommendation: systematise paid invoice generation within your billing software. For cash or cheque payments, enforce a simple workflow (stamp, scan, file). And in the context of the B2B e-invoicing reform, start preparing now for electronic payment-status tracking through a PDP: this will progressively replace handwritten endorsements while providing superior traceability.

• E-invoicing reform: PDP deployment changes the form of payment proof between VAT-registered companies (monitor impots.gouv.fr for updates).
• VAT audits: the tax authority is intensifying cross-referencing between VAT returns and supplier invoices. The payment date on a paid invoice is becoming a systematic audit data point.
• Electronic archiving: the tax doctrine recognises PDF/A with qualified seal; a plain unsigned email is insufficient in a contested situation.

• B2B e-invoicing reform 2026 — SME guide
• Invoicing in construction subcontracting
• Accounting for irrecoverable receivables
• OCR invoice software: Dext vs Yooz 2026

Sources: French Commercial Code art. L441-9 (legifrance.gouv.fr) — CGI art. 289, 271, annex II art. 242 nonies A — Civil Code art. 1353 — Penal Code art. 441-1 — Ordinance 2021-1190 of 15 September 2021 — EU Regulation eIDAS no. 910/2014.