The mandatory mentions at a glance
A compliant French micro-entrepreneur invoice carries: your full name and business address; your SIRET/SIREN number; the words "EI" or "Entrepreneur individuel" with your name; a sequential invoice number; issue date; the client’s identity and address; date of supply if it differs; description, quantity, and unit price of each service or good; the VAT exemption wording "TVA non applicable, art. 293 B du CGI" (under the franchise); the total amount; payment due date; and — for business clients — the late-penalty rate and the fixed €40 recovery indemnity.
Each missing mandatory mention is finable (up to €15 per mention per invoice, capped at 25% of the invoice amount, with heavier administrative fines possible), but the practical penalty arrives sooner: French corporate bookkeeping rejects non-compliant invoices, delaying your payment.
The VAT exemption line, explained
Under the franchise en base (revenue below the thresholds — for 2026, around €37,500 for services and €85,000 for goods, with tolerance bands), you charge no VAT and reclaim none. The legally required signal of that status is the exact phrase "TVA non applicable, art. 293 B du CGI" on every invoice. Omit it and your client’s accountant must assume VAT should be present.
Cross the threshold and you start charging VAT — from the first day of the month of crossing under current rules — so monitor revenue and have your invoice template ready to switch.
Sequential numbering: the rule people break
French law requires invoice numbers to be chronological, continuous, and gapless. You may use yearly prefixes (2026-001) or multiple series if justified, but you may not skip, reuse, or back-date numbers. This is the first thing checked in an audit because gaps suggest deleted (unreported) invoices.
The e-invoicing reform: dates that concern you
France’s electronic invoicing reform makes structured e-invoices mandatory for domestic B2B transactions. All businesses — including micro-entrepreneurs — must be able to receive e-invoices from September 2026, and the obligation to issue them extends to small businesses and micro-entrepreneurs from September 2027. PDFs over email stop counting for domestic B2B; invoices will flow through accredited platforms (PDP) or the public portal.
The practical takeaway: invoicing-by-Word-document retires within the reform window. Choosing software that follows the reform — rather than a homemade template — converts a regulatory deadline into a non-event.
A compliant invoice in two minutes
The InvoiceBirds free generator includes the French mandatory mentions: SIRET field, VAT exemption wording, sequential numbering, payment terms with penalty rate and the €40 indemnity. Fill in your details, download the PDF — and when e-invoicing applies to you, an account keeps your invoice flow on the compliant rails.
Frequently asked questions
Do I need the client’s SIRET on my invoice?
For B2B invoices, identifying the client with name and address is mandatory and adding their SIREN/SIRET is best practice (and required in e-invoicing flows). For consumer invoices, name and address suffice.
Can I invoice in English from France?
Invoices for French clients should be in French (a translation can accompany it). For foreign clients, English is fine, but the mandatory mentions must still appear and amounts must be convertible for French accounting.
Put this into practice
Create your next invoice with the free InvoiceBirds generator — professional templates, automatic totals, instant PDF. No account needed.
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