How to write an invoice in France as a micro-entrepreneur

What every invoice must show

• The date of the invoice.
• A unique number from an unbroken sequence: never skip or reuse a number.
• Your first name and surname, just before or after the words « entrepreneur individuel » or « EI » (a trade name alone is not enough), your address and your SIREN or SIRET.
• Your client's name and address (a private client can refuse to have their address shown).
• Your client's purchase order number, if they gave you one.
• The date of the sale or of the end of the service.
• Each product or service: description, quantity and unit price.
• The total to pay.
• The VAT sentence (see below).
• The payment terms: due date, late-payment penalty rate, early-payment discount (if there is none, write « Escompte pour paiement anticipé : néant ») and, for a business client, the fixed recovery fee of €40.
• For some goods sold to private clients: the legal guarantee of conformity (at least 2 years).

The VAT sentence

While your turnover stays under the VAT exemption thresholds (« franchise en base de TVA »), you do not charge VAT and you write on every invoice: « TVA non applicable, art. 293 B du CGI ». Your price is then the same with or without tax. If you pass the thresholds, you must charge VAT and show the price excluding VAT, the rate, the VAT amount and the total including VAT.

On 1 January 2027 the VAT rules move to a new code (the CIBS), but this wording stays accepted until 30 June 2028.

Costs and VAT thresholds in 2026

Extra details for some trades

• Craftspeople whose insurance is compulsory, such as builders with the décennale: on every quote and invoice, the insurance you took out, your insurer's contact details and the area covered. For the décennale, also attach your insurance certificate.
• Declared home services (« services à la personne »): the official SAP logo on your quotes and invoices.
• Services to private clients at home: a quote is compulsory before some services, for example home services of €100 or more per month (VAT included).

Numbering, keeping and correcting invoices

• Two simple systems: 1, 2, 3… or 2026-001, 2026-002….
• Keep a copy of every invoice for 10 years.
• Never delete or change an invoice already sent. If it is not paid yet, issue a corrected invoice with a new number that says « annule et remplace la facture n° … ». If it is already paid, issue a credit note (« facture d'avoir ») with its own number.

Our free invoicing tool (screens in French)

Electronic invoicing

France is moving to electronic invoices between businesses. Since 1 September 2026, every business, micro-enterprises included, must be able to receive electronic invoices. Micro-enterprises must start sending them on 1 September 2027.

From that date, your invoices will also need four new details: your client's SIREN (for a business client), the delivery address if it is different from the client's address, whether you sell goods, services or both, and, if you chose this option, « Option pour le paiement de la taxe d'après les débits ». A simple PDF sent by e-mail will not count: invoices must go through an approved platform (« plateforme agréée »).

Frequently asked questions