Invoicing for micro-enterprises in France 2026: mandatory information, rules and templates

Invoicing as a micro-enterprise in France: what you need to know in 2026

Invoicing is a legal obligation for every micro-entrepreneur in France. Whether you sell products or provide services, your invoices must follow strict formatting rules or you risk significant penalties. This comprehensive guide covers all the applicable rules for 2026, mandatory information, numbering, deadlines, and tools to make your life easier.

Need to create a compliant invoice in just a few clicks? Use our free invoice generator.

When must you issue an invoice?

The obligation to issue an invoice depends on the type of client and the nature of the transaction.

B2B sales (between professionals)

An invoice is mandatory for every sale or service provided between professionals, without exception. It must be issued upon delivery of the goods or completion of the service, and no later than the day of delivery.

B2C sales (to individuals)

For sales to individual consumers, an invoice is mandatory in the following cases:

• The customer explicitly requests one
• Distance selling (e-commerce, mail order)
• Services where the amount exceeds EUR 25 including tax
• Intra-community deliveries

For cash sales to individuals under EUR 25, a receipt is sufficient (unless the customer requests an invoice).

Mandatory information on a micro-enterprise invoice (2026)

Here is the complete list of all the information your invoice must contain to comply with current French regulations.

1. Identity of the micro-entrepreneur

• Full name (first and last name) of the micro-entrepreneur
• Address of the business premises (or home address if the same)
• SIREN number (9 digits) or SIRET number (14 digits)
• APE/NAF code for your activity
• Legal form: the mention "EI" or "Entrepreneur individuel" (sole proprietor) has been mandatory since 2022
• Intra-community VAT number (if applicable, i.e. if you have opted for VAT or exceeded the thresholds)

2. Invoice number

• A unique, chronological number based on a continuous sequence with no gaps
• Recommended format: FACT-2026-001, FACT-2026-002, FACT-2026-003...
• The prefix can include the year for easier filing

3. Date of issue

• The date on which the invoice is drawn up
• It must correspond to the date of the sale or service (or be issued within a reasonable timeframe)

4. Client identity

• Full name (individual) or company name (business)
• Full address (registered office or billing address)
• SIREN/SIRET number of the professional client (recommended)
• Intra-community VAT number of the client (mandatory for intra-community transactions)

5. Description of products or services

• Detailed description of each product or service provided
• Quantity supplied
• Unit price excluding tax (prix unitaire HT)
• Date of the sale or service if different from the issue date

6. Total amount

• Total amount payable in euros
• Under the VAT exemption scheme (franchise en base), the amount is expressed in euros with no distinction between HT and TTC, as they are identical

7. VAT statement

If you benefit from the basic VAT exemption (franchise en base de TVA), which applies to the majority of micro-entrepreneurs, you must include the following mandatory statement:

"TVA non applicable, article 293 B du CGI" (VAT not applicable, article 293 B of the French General Tax Code)

If you are liable for VAT (threshold exceeded or voluntary option), you must indicate the VAT rate, the amount excluding tax, the VAT amount, and the total including tax.

To learn everything about VAT for micro-enterprises, see our dedicated VAT guide.

8. Payment terms

• Payment deadline: 30 days from receipt of the invoice (by default), or another agreed deadline not exceeding 60 days (or 45 days end of month)
• Accepted payment methods: bank transfer, cheque, credit card, cash...
• Late payment penalties: minimum rate equal to 3 times the legal interest rate, or ECB rate plus 10 percentage points (most common)
• Fixed recovery compensation: EUR 40 (mandatory for professional clients)

9. Purchase order number

• Must be mentioned if the client provided one when placing the order
• Mandatory if the client requests it (common with large companies and public bodies)

10. Professional liability insurance

If your activity requires mandatory professional liability insurance (construction, healthcare, consulting, etc.), you must state:

• The name of the insurer or guarantor
• The geographical coverage of the policy
• The policy number

The mandatory "EI" mention since 2022

Since the law of 14 February 2022 in favour of independent professional activity, all sole proprietors (including micro-entrepreneurs) must include the mention "EI" or "Entrepreneur individuel" on:

• All invoices
• All quotes
• All official documents for professional use
• Commercial correspondence

This mention must be placed immediately before or after your name.

Invoice numbering: the rules to follow

Invoice numbering follows strict rules:

• Each invoice must have a unique number
• Numbering must be chronological and continuous: no gaps in the sequence
• You can use prefixes to organise invoices by year: 2026-001, 2026-002...
• A credit note (facture d'avoir) must also have a number within the sequence, or a dedicated sequence with a distinct prefix (e.g. AV-2026-001)
• It is forbidden to delete an issued invoice: in case of error, you must issue a credit note

Examples of accepted formats

Quotes: not mandatory but strongly recommended

A quote (devis) is not mandatory in all cases, but it is strongly advised to secure your business relationship.

When is a quote mandatory?

• Home repairs and maintenance work (> EUR 150)
• Removals / moving services
• Personal services (services à la personne)
• Healthcare services (optical, dental, hearing aids)

Information to include in a quote

• Date of the quote and validity period
• Identity of the micro-entrepreneur (same details as on the invoice)
• Client identity
• Detailed description of services or products
• Unit price and total amount
• Statement "TVA non applicable, article 293 B du CGI" (if VAT exempt)
• Payment conditions and execution deadlines
• Statement "Quote received before work commenced" with the client's signature

Important: a quote signed by the client has the force of a contract. It commits both parties to the price, deadlines, and nature of the service.

Invoice retention periods

Invoices (both issued and received) must be kept for a minimum of 10 years from the close of the relevant financial year. This is a tax obligation.

In practice, an invoice issued in March 2026 must be kept at least until December 2036.

Remember to save your invoices in digital format (PDF) on a secure medium. Learn how to maintain your revenue ledger to stay compliant.

Electronic invoicing: what changes in 2026-2027

The electronic invoicing reform is being rolled out progressively in France:

Implementation timeline

What this means for micro-entrepreneurs

• From 1 September 2026, you will need to be able to receive electronic invoices in a structured format (Factur-X, UBL, CII) via a partner dematerialisation platform (PDP) or the public invoicing portal (PPF)
• From 1 September 2027, you will also need to issue your invoices in electronic format for professional clients (B2B)
• B2C invoices are not affected by this obligation
• E-reporting (transmission of B2C transaction data) will also become mandatory

Get ahead of the curve by choosing a compatible invoicing tool now. Check our tool comparison to find the right solution.

Summary table of mandatory information (checklist)

Penalties for non-compliance

Failure to comply with invoicing rules exposes the micro-entrepreneur to significant financial penalties:

• EUR 15 fine per missing or incorrect item of information, per invoice
• Capped at 25% of the invoice amount for this fine
• Up to EUR 75,000 for an individual (in case of repeated or serious breaches)
• EUR 150,000 in case of repeat offence
• Failure to issue an invoice is punishable by a fine of 50% of the transaction amount (reduced to 5% if the situation is rectified within 30 days)

These penalties apply to both the seller and the professional buyer who accepts a non-compliant invoice.

Recommended invoicing tools for micro-entrepreneurs

To save time and ensure your invoices are compliant, use a suitable tool:

• Our free invoice generator: create a compliant invoice in minutes directly from our website. Access the generator
• Invoicing software: compare the best solutions on the market (Henrri, Abby, Freebe, Tiime...) on our tool comparison page

Also check out our tutorial on creating a compliant invoice step by step.

FAQ — Invoicing for micro-enterprises in France

Must a micro-entrepreneur always issue an invoice?

Yes for B2B sales (between professionals) — it is systematic. For B2C sales, an invoice is mandatory if the customer requests one, if the service exceeds EUR 25, or in the case of distance selling.

What are the risks if a micro-entrepreneur does not invoice correctly?

The fine is EUR 15 per missing item of information per invoice, capped at 25% of the invoice amount. In case of serious or repeated breaches, the fine can reach EUR 75,000 for an individual.

Should I invoice excluding tax (HT) or including tax (TTC) as a micro-enterprise?

If you benefit from the basic VAT exemption (franchise en base), your price is the same HT and TTC. You invoice a single amount in euros, accompanied by the statement "TVA non applicable, article 293 B du CGI".

Can I use Word or Excel for my invoices?

Yes, it is legally acceptable, provided your invoice contains all mandatory information and the numbering is correct. However, invoicing software is strongly recommended to avoid errors and to prepare for the mandatory electronic invoicing transition.

Is electronic invoicing mandatory for micro-entrepreneurs in 2026?

In 2026, micro-entrepreneurs will need to be able to receive electronic invoices. The obligation to issue electronic invoices will apply from September 2027. It is advisable to equip yourself with a compatible tool now.