Mandatory fields
auto-entrepreneur invoice

A non-compliant invoice can cost you up to 75,000 euros in fines. As a French auto-entrepreneur, every invoice you issue must include a specific set of mandatory fields (mentions obligatoires) required by the Commercial Code and the General Tax Code. Here is the complete list, updated for 2026, with concrete examples and the mistakes you absolutely must avoid.

Why mandatory fields matter

The mandatory fields on an invoice are not mere administrative formalities. They serve three fundamental purposes. First, they guarantee the legal compliance of your business. Article L441-3 of the French Commercial Code and Article 289 of the CGI (General Tax Code) impose a strict framework. Non-compliance exposes the auto-entrepreneur to fines of up to 75,000 euros for an individual (375,000 euros for a legal entity). Each missing field constitutes a separate offence.

Second, mandatory fields ensure your legal protection in case of a dispute. A complete, compliant invoice constitutes enforceable evidence before a court. If a client disputes a payment or if you need to initiate a debt recovery procedure, the validity of your invoice will be the first element examined. An incomplete invoice can be declared null and void, stripping you of all legal recourse.

Finally, properly drafted invoices strengthen your professional image. They demonstrate your seriousness and administrative expertise, which reassures your clients -- especially companies accustomed to high standards of accounting compliance.

Fields required on all French invoices

Whether you are an auto-entrepreneur or the director of a larger company, certain fields are universally required on every invoice issued in France. Here is the detail of each:

• Date of issue: the date on which the invoice is created. It determines the starting point for the payment deadline and the relevant accounting period. Recommended format: DD/MM/YYYY.
• Invoice number: a unique number assigned according to a continuous chronological sequence with no interruption. Example: FA-2026-0001, FA-2026-0002, etc. No duplicates and no gaps are tolerated.
• Seller identity: your first and last name (auto-enterprises do not have a company name as such), the full address of your registered place of business, and your 14-digit SIRET number.
• Buyer identity: the client's name or company name, their full address. For a professional client, the SIRET number is recommended but not mandatory.
• Detailed description: each product sold or service rendered must be described precisely. Include the exact designation, quantity and unit price excluding tax (HT). Avoid vague descriptions such as "professional services"; prefer "Design of brand identity kit including logo, colour palette and typography guidelines".
• Total amount excluding tax (HT): the sum of all invoiced items, before tax.
• Date of the service or sale: if it differs from the date of issue, it must be explicitly stated.
• Payment terms: the payment deadline granted (30 days by default), the accepted payment method(s) (bank transfer, cheque, etc.).
• Late-payment penalties: the applicable penalty rate (minimum 3 times the legal interest rate) and the mention of the fixed 40-euro recovery indemnity owed by right.

Fields specific to auto-entrepreneurs

Beyond the common fields, the auto-entrepreneur status requires specific mentions that distinguish it from other legal structures:

• "TVA non applicable, article 293 B du CGI": this is THE essential statement for any auto-entrepreneur benefiting from the VAT exemption (franchise en base). It must appear clearly on the invoice, ideally near the total amount. Its absence can be interpreted as charging VAT without remitting it, which constitutes tax fraud.
• SIRET number: your unique 14-digit identifier (SIREN + NIC). Important: the 9-digit SIREN alone is not sufficient. The full SIRET must appear on the invoice.
• No intra-community VAT number: as long as you benefit from the franchise en base, you do not have an intra-community VAT number to mention. This number only becomes necessary if you exceed the exemption thresholds or if you carry out intra-community transactions.
• No "share capital" mention: unlike companies (SARL, SAS, etc.), an auto-enterprise has no share capital. This mention must therefore not appear on your invoices.
• Professional insurance (if applicable): if your activity is subject to a mandatory professional insurance requirement (construction, consulting, etc.), you must indicate the insurer's name, policy number and geographical coverage of the guarantee.

Situational fields to add when needed

Certain specific situations require additional fields on your invoice:

• Professional client in the EU: if you invoice a client in another EU country, you must mention the client's intra-community VAT number. Even under the franchise en base, you may need to request an intra-community VAT number for these transactions. The "reverse charge" (autoliquidation) mechanism may apply depending on the case.
• Advance payment invoice (facture d'acompte): it must bear the mention "Advance payment invoice" and specify the percentage or amount of the advance relative to the total quote amount. It must reference the relevant quote (number and date).
• Credit note (facture d'avoir): in case of cancellation, partial refund or error correction, the credit note must carry its own number (separate sequence, e.g. AV-2026-001), explicitly reference the original invoice (number and date), and indicate the amount of credit granted.
• Commercial discounts: any discount, rebate or allowance must be clearly detailed: gross amount, rate or amount of the reduction, and net amount after reduction. Early payment discount (escompte), if offered, must also be mentioned with its conditions.

Most common mistakes

Having assisted thousands of auto-entrepreneurs with their invoicing, we have identified the recurring errors that come up systematically. Knowing them will help you avoid them:

• Forgetting the TVA 293B exemption statement: this is by far the most common error. Many auto-entrepreneurs think it is enough not to display a VAT line, but the explicit statement is mandatory. Without it, the client (or the tax authorities) may consider that VAT is included in the invoiced amount.
• Confusing SIREN and SIRET: the SIREN has 9 digits and identifies your enterprise. The SIRET has 14 digits (SIREN + 5-digit NIC code) and identifies your establishment. It is the SIRET that must appear on the invoice.
• Omitting late-payment penalties: since the LME law of 2008, mentioning late-payment penalties and the fixed recovery indemnity is mandatory on every invoice between professionals. The fine for omission can reach 75,000 euros.
• Incomplete client address: indicating only the client's name without their address renders the invoice non-compliant. The full address (street, postal code, city) is required.
• Descriptions that are too vague: "Professional services - March 2026" does not constitute a sufficient description. Detail the exact nature of the service, the deliverables concerned and the quantities.

Example of a compliant invoice

Below is an invoice template incorporating all mandatory fields for an auto-entrepreneur under the VAT exemption. Use it as a reference to check the compliance of your own invoices.

FAQ: Mandatory invoice fields for auto-entrepreneurs