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Invoice template for auto-entrepreneurs

All businesses, whether sole proprietorships or companies, are obliged to invoice their customers for the sale of goods or services. Invoices, which have accounting, commercial, tax and legal functions, must include a certain number of legal details to be considered legally compliant. Here you'll find a template and everything you need to know about invoicing.

When is an invoice mandatory?

Invoices fulfil several roles. It serves as accounting evidence, provides proof of the financial transaction, and enables VAT to be calculated, whether for collection or deduction purposes.

It is mandatory for all financial transactions between two professionals, whether for the purchase of goods or the provision of services. It must be issued in duplicate, and delivered upon delivery of the goods or completion of the service.

When the transaction takes place between a professional and a private individual, the invoice is not systematically obligatory. It need only be issued :

  • If requested by the customer, whether for the purchase of goods or services;
  • In the case of distance selling ;
  • If the transaction concerns a VAT-exempt intercommunity supply.

In all other cases, a receipt is sufficient, with the exception of services costing more than 25 euros (incl. VAT) and certain building works, where a bill must be issued.

Self-employed entrepreneurs: what information is required on an invoice?

Whatever the legal form of the company issuing the invoice, this document must include a certain number of compulsory indications, as well as certain special indications. For example, microentrepreneurs who are not subject to VAT must add the words "TVA non applicable, article 293 B du CGI" (VAT not applicable, article 293 B of the CGI) on each of their invoices.

Sample invoice to send to a business customer

Mandatory information

All invoices must include the following information:

  • Invoice issue date ;
  • The invoice number: it must be unique, and follow a continuous chronological sequence. However, under certain conditions, invoices may be numbered in separate series. The number must appear on all pages of the invoice;
  • The date of the service or sale: in the case of goods, the date of delivery must be indicated, whereas in the case of a service, the date of completion must appear;
  • Information on the seller's identity: name or company name, Siren or Siret number, registered office address, legal form and amount of capital in the case of a company, registration number in the Trade and Companies Register for traders, registration number in the Trades Register for craftsmen;
  • Information concerning the buyer's identity: name or company name, registered office address in the case of a company, or home address in the case of a private individual, unless the buyer objects, and billing address if different;
  • The individual VAT identification number of the seller if subject to VAT, and of the buyer if subject to VAT. This number is not mandatory for invoices of up to 150 euros excluding VAT;
  • The exact name and quantity of products or services invoiced;
  • The unit price, the total amount excluding VAT, the VAT rate, the total amount of VAT, and the total amount to be paid including all taxes. Micro-businesses not subject to VAT must add the words "TVA non applicable, article 293 B du CGI" ("VAT not applicable, article 293 B du CGI");
  • Any price reductions ;
  • The date on which payment is expected, the rate of penalties and the amount of the fixed indemnity for collection costs in the event of delay, as well as the discount conditions in the event of early payment.

Specific information

In addition to these compulsory indications, there are some special ones. For example, when the seller is a member of an accredited association or management center, the invoice must include the words "Member of an accredited association, payment by check or credit card is accepted".

Craftsmen, particularly in the building sector, who are required to have a ten-year guarantee, must indicate their insurer's contact details on their invoices, along with the references of their insurance policy and its geographical coverage.

Micro-entrepreneurs and all companies not subject to VAT must specify this by indicating "VAT not applicable, article 293 B of the CGI".

Franchisees, tenant-managers, managing agents and holders of a business project support contract (CAPE) must specify their status.

Invoices: a few more rules

Invoices issued to a customer by a company must be kept by the company for 10 years. Since March 2017, companies that have received paper invoices can keep them in electronic format if they reproduce them identically.

Invoices can only be sent to customers electronically if they have given their consent. Otherwise, they must be sent a paper invoice. Electronic invoices must include the same mandatory information as paper invoices, and must be legible, unalterable and authentic.

In the event of failure to comply with legal invoicing obligations, a company is liable to a fine of 15 euros per inaccurate or missing item on each invoice, as well as an administrative fine of 75,000 euros for individuals, i.e. sole proprietorships, and 375,000 euros for legal entities, i.e. companies. In the case of fictitious invoices, invoices of convenience or no invoicing at all, the fine can be doubled.

Invoices can be corrected, cancelled or replaced, but never deleted. When an invoice replaces and cancels another, the number of the invoice being replaced must appear on the new invoice. Finally, invoices can be issued by the company itself, or by an authorized service provider.