Auto-entrepreneur invoice
the complete guide 2026

Whether you have just registered your micro-enterprise in France or you have been invoicing for months without being entirely sure your documents are compliant, this guide covers everything you need to know. We walk through mandatory fields, VAT rules, invoice numbering, free templates, payment terms, archiving obligations and the most common mistakes auto-entrepreneurs make -- all updated for 2026.

1. What is an auto-entrepreneur invoice?

An invoice (facture) is both an accounting document and a legal instrument that certifies a commercial transaction between a seller and a buyer. For auto-entrepreneurs -- also called micro-entrepreneurs, the two terms have been interchangeable since 2016 -- issuing an invoice is a legal obligation governed by Article L441-9 of the French Commercial Code (Code de commerce). The invoice serves simultaneously as proof of sale, as a basis for bookkeeping, and as supporting evidence in the event of a tax audit.

In B2B transactions (between professionals), issuing an invoice is always mandatory, regardless of the transaction amount. In B2C transactions (sales to individuals), an invoice is required when the amount exceeds 25 euros including tax, or whenever the customer requests one, even for smaller amounts. In practice, it is strongly recommended to issue an invoice systematically, even for small sums: it simplifies your bookkeeping and reinforces your professional credibility.

Be careful not to confuse an invoice with a quote (devis). A quote is a commercial proposal with no accounting value until it is accepted. The invoice, on the other hand, is issued after the service has been performed or the goods delivered. It has immediate legal and tax force. A signed, accepted quote constitutes a contractual commitment, but it never replaces an invoice.

2. Mandatory fields on an auto-entrepreneur invoice

French regulations require a number of mandatory fields (mentions obligatoires) on every invoice. Omitting any of them can trigger significant financial penalties -- up to 75,000 euros for an individual. Here is the complete list of information that must appear on each of your invoices:

• Seller identity: full name (first name and surname), address of the auto-enterprise's registered office, 14-digit SIRET number.
• Buyer identity: name or company name, billing address.
• Invoice number: unique, based on a continuous chronological sequence.
• Date of issue of the invoice.
• Date of the sale or service (if different from the date of issue).
• Detailed description of each product sold or service provided: precise designation, quantity, unit price excluding tax (HT).
• Total amount excluding tax (HT) of the invoice.
• VAT statement: for auto-entrepreneurs benefiting from the VAT exemption (franchise en base), the mandatory statement is "TVA non applicable, article 293 B du CGI" (VAT not applicable, Article 293 B of the French General Tax Code).
• Payment terms: payment deadline, accepted payment method, late-payment penalties and the fixed 40-euro recovery indemnity.

For a deeper dive into each field, see our complete guide to mandatory fields with concrete examples and common pitfalls.

3. Invoice numbering rules

Invoice numbering is not a trivial detail -- it is governed by law and verified during tax audits. The fundamental principle is straightforward: each invoice must bear a unique number, assigned according to a continuous chronological sequence with no gaps or duplicates.

Several numbering formats are accepted by the French tax authorities. You can opt for a simple format such as 2026-001, 2026-002, etc., or a more structured format with a prefix: FA-2026-0001, FA-2026-0002. The key requirement is that the sequence is uninterrupted and chronological. You may restart from zero each calendar year, provided the format includes the year to avoid ambiguity.

A gap in the numbering (for instance, jumping from FA-2026-0012 to FA-2026-0014 without an FA-2026-0013) constitutes an anomaly that may raise suspicion during a tax audit. If you need to cancel an invoice, never delete the number: instead, issue a credit note (facture d'avoir) that references the cancelled invoice. This is the legal method for correcting an error without breaking the numbering chain.

For a detailed guide on this topic, see our dedicated article: Invoice numbering rules for auto-entrepreneurs.

4. Auto-entrepreneur and VAT: franchise en base explained

One of the key advantages of the auto-entrepreneur status is the franchise en base de TVA (basic VAT exemption). In practical terms, this means you do not charge VAT to your clients and you cannot deduct VAT on your purchases either. This exemption applies as long as your annual turnover stays below the thresholds set by law.

In 2026, the franchise en base de TVA thresholds are as follows:

• 37,500 euros (excl. tax) for service activities (BIC and BNC categories).
• 85,000 euros (excl. tax) for the sale of goods, supplies and food (take-away or on-site consumption), and for accommodation services.

When you exceed these thresholds, you must start charging VAT. The transition is not instantaneous: if you cross the threshold during the year, VAT applies from the first day of the month in which you exceeded it. You will then need to obtain an intra-community VAT number (numero de TVA intracommunautaire) from your tax office, update your invoices to show VAT (applicable rate, amount excluding tax, VAT amount, amount including tax), and file regular VAT returns.

As long as you remain within the exemption, each invoice must carry the statement: "TVA non applicable, article 293 B du CGI". Forgetting this statement is one of the most frequent mistakes among auto-entrepreneurs. For more detail, read our article: Auto-entrepreneur and VAT on invoices.

5. Auto-entrepreneur invoice template

Below is a standard invoice template for an auto-entrepreneur benefiting from the VAT exemption (franchise en base). This template includes all the mandatory fields required by current French regulations.

For all 5 of our free templates (standard, with VAT, credit note, advance payment and progress billing), visit our dedicated page: Free auto-entrepreneur invoice templates.

6. Payment terms and late penalties

As an auto-entrepreneur, you are required to include payment terms on every invoice, including deadlines and the penalties that apply in the event of late payment. This is a legal obligation, not an option.

The default payment deadline is 30 days from the date of receipt of goods or completion of the service. This deadline can be negotiated between the parties, but it may never exceed 60 calendar days from the date of issue of the invoice (or 45 days end-of-month, depending on industry agreements). If the invoice does not specify otherwise, the legal 30-day deadline applies automatically.

In the event of late payment, two types of penalties apply by right, without any reminder being necessary:

• Late-payment penalties: the rate must be stated on the invoice. It may not be lower than 3 times the legal interest rate in force. Many auto-entrepreneurs apply the ECB refinancing rate plus 10 percentage points, which is the default rate stipulated by the Commercial Code.
• Fixed recovery indemnity: set at 40 euros, it is owed automatically by any professional debtor in the event of late payment. This indemnity must be mentioned on the invoice.

These penalties only apply to B2B transactions. For B2C transactions, different rules under consumer law apply.

7. Record keeping and archiving

Archiving your invoices is not merely an organizational tip -- it is a legal obligation. As an auto-entrepreneur, you must keep all your issued and received invoices for a minimum of 10 years from the end of the financial year to which they relate. This obligation stems from Article L123-22 of the French Commercial Code.

Invoices may be kept in paper or digital format. If you choose digital storage (which is recommended for practical reasons), the files must be stored under conditions that guarantee their integrity, readability and accessibility for the entire retention period. A simple folder on your computer can suffice, provided you have backups. Using invoicing software like Dokta considerably simplifies this task by automatically archiving every document.

In the event of a tax audit, the authorities may ask you to produce all your invoices for a given period. Failure to produce these documents can lead to rejection of your accounts and automatic tax assessment, with penalties of up to 40% in cases of deliberate non-compliance.

8. Common mistakes to avoid

Having worked with thousands of auto-entrepreneurs, here are the most frequent mistakes we encounter -- and the ones that can have the most serious consequences:

• Forgetting the "TVA non applicable, article 293 B du CGI" statement: this is the number-one mistake. Its absence can suggest that you are charging VAT without remitting it to the French state, which constitutes tax fraud in the eyes of the authorities.
• Using non-chronological numbering: skipping numbers, using random numbers or changing the numbering system mid-year creates irregularities that will be spotted immediately during an audit.
• Issuing invoices without all mandatory fields: each missing field can theoretically result in a fine of 15 euros per field per invoice, up to a quarter of the invoice amount.
• Failing to keep your invoices: discarding or losing invoices exposes you to automatic tax assessment during an audit. Set up an archiving system from day one.
• Confusing turnover with profit: the amount invoiced constitutes your gross turnover, on which your social contributions and income tax are calculated. Do not spend all of your receipts.
• Not numbering credit notes: credit notes follow their own numbering sequence (for example AV-2026-001) and must reference the original invoice.

FAQ: Auto-entrepreneur invoicing in France