Two blank templates: the standard invoice, with VAT, and the micro-entrepreneur invoice under the VAT basic exemption. The Word file is edited directly, the PDF is printed. The files are in French.
Direct download, no sign-up and no email address. The template data is fictitious, including SIREN 000 000 000: replace it with your own.
Service-public.fr lists the details of an invoice between businesses (page updated on 11 August 2026). The standard template includes all of them.
The invoice: issue date; a unique number based on a chronological, continuous sequence; date of the sale or service; purchase order number, if the customer issued one.
The seller
The customer: name or registered name, address, and VAT number if it is a business liable for VAT.
The lines: precise description, quantity, unit price excluding VAT and VAT rate, any discounts and surcharges, then totals excluding and including VAT.
Payment
Depending on the case, add the mention "Autoliquidation" (reverse charge), the legal conformity guarantee for some goods sold to consumers, and professional insurance for craft activities that require it.
The French e-invoicing reform adds four details, listed by impots.gouv.fr and service-public.fr:
They follow the reform timeline: mandatory for large companies and mid-sized companies since 1 September 2026, for SMEs and micro-businesses from 1 September 2027. The standard template already includes them.
What a PDF does not replace. An electronic invoice contains structured data and goes through an approved platform; a PDF sent by email is not one. A paper or PDF invoice remains possible as long as the transaction is not subject to the e-invoicing obligation.
A micro-entrepreneur invoices like any business. As long as they benefit from the VAT basic exemption (franchise en base), they charge no VAT and write on their invoices:
"TVA non applicable, art. 293 B du code général des impôts"
The other details remain due: first and last name with "EI", address, SIREN, date and number, detailed lines, due date, late payment penalties and, for a business customer, the €40 fee.
Exemption thresholds (impots.gouv.fr, 16 June 2026): €85,000 of turnover for sales of goods and accommodation, €37,500 for services, with higher thresholds of €93,500 and €41,250. Above them, VAT is charged: use the standard template.
The reference will change in 2027. VAT rules are moving from the general tax code (CGI) to the code of taxes on goods and services (CIBS). This transfer, postponed to 1 January 2027 by an order of 27 July 2026, keeps the old references usable until 30 June 2028: the "art. 293 B" mention is correct today.
A fictitious invoice between two businesses; the names and numbers are made up.
Invoice no. F-2026-0042, issued on 15/09/2026, service performed on 15/09/2026
Seller: Votre entreprise SAS with a share capital of €5,000, SIREN 000 000 000 (fictitious), VAT FR00 000000000 (fictitious)
Customer: Customer company, SIREN 000 000 000 (fictitious); nature of transactions: services
| Description | Qty | Unit price excl. VAT | VAT | Total excl. VAT |
|---|---|---|---|---|
| Audit of the invoicing process | 1 | €900.00 | 20% | €900.00 |
| Setting up document templates | 4 h | €85.00 | 20% | €340.00 |
| Team training, half a day | 1 | €460.00 | 20% | €460.00 |
Total excl. VAT: €1,700.00, VAT at 20%: €340.00, Total incl. VAT: €2,040.00
Due date: 15/10/2026; early payment discount: none
Late payment penalties: 12.40% a year; fixed fee for recovery costs: €40
The late payment penalty rate. If your general terms of sale set no rate, it is the ECB refinancing rate plus 10 points: 12.40% in the second half of 2026. An agreed rate cannot be lower than 3 times the legal interest rate, i.e. 8.25% (article L441-10 of the French commercial code).
The discount. Even without a discount, the mention is due: "Escompte pour paiement anticipé : néant".
Numbering. Each number follows the previous one, with no gaps or duplicates; several series are possible if each remains continuous.
Corrections. An issued invoice is never edited: issue a corrective invoice stating "annule et remplace la facture n° …" (cancels and replaces invoice no. …), or a credit note if it has been paid.
Between businesses, yes, for every sale or service. For a consumer, an invoice is mandatory for a service above €25 and, for the sale of goods, when the customer asks for it, according to service-public.fr.
Yes, as long as the transaction is not subject to e-invoicing: since 1 September 2026 for large and mid-sized companies, from 1 September 2027 for SMEs and micro-businesses. The invoice then goes through an approved platform.
"TVA non applicable, art. 293 B du code général des impôts". It remains valid after VAT moves to the code of taxes on goods and services on 1 January 2027, until 30 June 2028.
A €15 fine per missing or incorrect detail, capped at 25% of the invoice amount, under article 1737 of the French general tax code.
Yes. Both templates, in Word and PDF, download directly from this page, with no sign-up and no email address. Their data is fictitious, including SIREN 000 000 000: replace it with your own.