The first client said yes, the job is done, and the invoice still has to go out. This is often when the questions start: Siren or Siret, what to write instead of VAT, how to number it? An invoice from an auto-entrepreneur follows the same rules as any business invoice, with a few details specific to the micro-enterprise regime.
This guide covers the mandatory details published by service-public.gouv.fr and Urssaf, the VAT wording to use under the exemption, numbering and payment rules, a filled-in sample invoice, the five-step method and the e-invoicing calendar.
Key points:
- A micro-entrepreneur invoice starts with your name followed by “EI” or “entrepreneur individuel”, your address and your Siren number, then a unique number that follows a chronological and continuous sequence.
- Under the VAT exemption scheme (“franchise en base”), the invoice carries no VAT and must state “TVA non applicable, art. 293 B du CGI”.
- The payment date, the late-payment penalty rate and, for a business client, the €40 fixed recovery fee also appear on the invoice.
- Since 1 September 2026, every business must be able to receive electronic invoices. Micro-enterprises will have to issue them from 1 September 2027.
Mandatory details on a micro-entrepreneur invoice
The mandatory details of an auto-entrepreneur invoice are listed by service-public.gouv.fr, based on the French Commercial Code and the General Tax Code. They apply whether the client is an individual, a business or a public body. The table below covers those that concern most micro-entrepreneurs.
| Detail | What to write |
|---|---|
| Issue date | The day the invoice is drawn up |
| Invoice number | A unique number based on a chronological and continuous sequence |
| Date of the sale or service | The day of delivery or of the end of the service |
| Your identity | First and last name preceded or followed by “EI” or “entrepreneur individuel”, address, Siren number |
| Client identity | Name or company name and billing address |
| Description | Precise nature of the product or service, quantity and unit price excluding VAT |
| Total amount | Total excluding VAT and the VAT wording (rate and amount, or the exemption wording) |
| Payment terms | Payment date, discount or “néant”, late-payment penalty rate, €40 fee for a business client |
Your identity: name, EI wording and numbers
Your name must be preceded or followed by the words “entrepreneur individuel” or the initials “EI”. Service-public.gouv.fr asks for the Siren number, while Urssaf mentions the Siret in its fact sheet: the Siret contains the Siren, so it meets both requests. If you are a trader, add your RCS number and the town of the commercial court registry. If you are a craftsperson, add your trades register number and the département of registration.
The client and the service
For the client, state their name or company name and address. Invoicing as an auto-entrepreneur then means describing exactly what is sold: nature of the service or product reference, quantity, unit price excluding VAT and total excluding VAT. The breakdown must be detailed, service by service. If the client issued a purchase order, its number also goes on the invoice. For a craft activity subject to compulsory insurance, the invoice also names the insurer and the geographical cover of the policy.
TVA non applicable, art. 293 B du CGI: when to write it
Most micro-entrepreneurs fall under the VAT exemption scheme: they do not charge VAT and do not recover it on their purchases. An auto-entrepreneur invoice without VAT must then carry the wording “TVA non applicable, art. 293 B du CGI”, which tells the client why no VAT amount appears. Without this wording, the invoice is incomplete.
The exemption applies as long as the previous year’s turnover does not exceed €85,000 for the sale of goods and accommodation, or €37,500 for services, and the current year’s turnover stays below the higher threshold of €93,500 or €41,250, according to service-public.gouv.fr. Above the higher threshold, VAT is due from the first day it is exceeded. Above that, VAT becomes due and the invoice changes: the art. 293 B wording disappears, and the intra-community VAT number, the VAT rate and the VAT amount appear on every invoice.
Numbering, dates and payment terms
Each invoice carries a unique number that follows a chronological and continuous sequence, with no gaps or duplicates. Urssaf gives the example of a format made of the year, the month, then the order number within the month. For a deposit invoice, the date to state is the date the deposit was paid. The payment terms then fill the bottom of the invoice:
Remember: name followed by “EI”, Siren number, a unique and continuous invoice number, prices excluding VAT and, under the exemption, the art. 293 B wording. The payment terms complete the invoice and serve you if payment is late.
Sample micro-entrepreneur invoice
Here is a sample auto-entrepreneur invoice for a fictional graphic designer under the VAT exemption, invoicing a company for a logo. Each line matches a mandatory detail. Numbers are replaced by their format.
| Invoice section | Content of the example |
|---|---|
| Issuer | Camille Martin EI, graphic designer, business address, 9-digit Siren |
| Client | Client company name and billing address |
| Number and date | Invoice no. 2026-11-001 dated 4 November 2026 |
| Date of the service | Service completed on 3 November 2026 |
| Line 1 | Logo design, 1 × €900 excl. VAT |
| Line 2 | Social media variations, 3 × €100 excl. VAT |
| Total | €1,200 excl. VAT, total due €1,200 |
| VAT wording | TVA non applicable, art. 293 B du CGI |
| Payment | Due by 4 December 2026 at the latest, by bank transfer |
| Terms | Escompte pour paiement anticipé : néant (early payment discount: none). Late-payment penalties: rate of X% set in your terms. Fixed fee for recovery costs: €40 |
The total excluding VAT and the total due are the same, since the exemption excludes VAT. If the designer also sold prints, one line per product with its quantity would be enough. For an individual client, the line on the €40 fee disappears, as it only applies to a business client. This template can be reused as it is in a spreadsheet or in software.
How to write a micro-entrepreneur invoice in 5 steps
To write an auto-entrepreneur invoice without forgetting anything, the simplest approach is to fill in the sections in the same order every time. The method stays the same with an invoice template or with software.
First and last name followed by “EI”, trade name if you have one, business address, Siren or Siret number, and RCS or trades register depending on your activity. This block stays the same from one invoice to the next.
Name or company name and billing address. For a business client, note their Siren number now, as it will become a mandatory detail with e-invoicing.
Take the number that follows the last invoice issued, without skipping any. State the issue date and the date of the sale or of the end of the service.
One line per service or product, with quantity, unit price and total excluding VAT. Under the exemption, add “TVA non applicable, art. 293 B du CGI” below the total.
Payment date, discount or “néant”, penalty rate and, for a business, the €40 fee. Send the invoice and keep a copy filed by number.
E-invoicing: what changes in 2026 and 2027
E-invoicing for auto-entrepreneurs follows the calendar published by service-public.gouv.fr. It covers transactions between businesses established in France and liable for VAT. Every business must be able to receive electronic invoices since 1 September 2026. The obligation to issue them has applied to large and intermediate-sized companies since the same date, and will apply to SMEs and micro-enterprises from 1 September 2027.
Under the reform, an electronic invoice from an auto-entrepreneur goes through a platform approved by the State, directly or through a compatible solution, and each business must designate its own. Invoices drawn up or received in electronic form are kept in that form for 6 years. Four details will also be added to micro-enterprise invoices from 1 September 2027:
In short: receiving electronic invoices is already mandatory, and issuing them will be for micro-enterprises from 1 September 2027. Until then, getting into the habit of recording your business clients’ Siren numbers makes the transition easier.
Invoice template or invoicing software?
A micro-entrepreneur invoice template, in a word processor or a spreadsheet, is enough for a few invoices a month. You then have to manage the numbering yourself, check the details each time and file the copies. The most common risk is a skipped or duplicated number when several files are in circulation.
A good template already contains everything that does not change: your issuer block with the EI wording and the Siren, the art. 293 B wording if you are under the exemption, and the invoice footer with the discount, penalties and the €40 fee. All that is left to enter is the client, the number, the dates and the lines. Still, read each invoice again before sending it, as a field copied from a previous invoice easily goes unnoticed.
Invoicing software for auto-entrepreneurs numbers invoices automatically, keeps the fixed details from one invoice to the next, archives copies and tracks payments. With e-invoicing coming, also check how the chosen tool works with an approved platform, since that platform will transmit the invoices from 2027.
Vivid to invoice and track payments
With Vivid Business, invoicing is included in every plan, with no limit on the number of invoices. Invoices are created in the web interface, with your logo, your colour and one of six available languages, then sent by email or as a payment link. Payment then arrives in the account, which has a French IBAN.
The business account for freelancers thus brings the invoice, the payment and the supporting document together in one place. Vivid Business is an online business account offered by an electronic money institution.
Vivid in brief: invoicing included in every plan, sending by email or payment link, reminders and tracking of incoming payments on an account with a French IBAN. The invoice, the payment and the supporting document stay in one place.
Invoice and get paid in one place
With Vivid, invoicing is included in every plan and payments arrive in a business account with a French IBAN. The Standard plan costs €0/month and you apply online.
Frequently asked questions
What are the mandatory details on a micro-entrepreneur invoice?
Issue date, a unique chronological number, date of the sale or service, your name followed by “EI” with address and Siren, client identity, description with quantity and unit price excluding VAT, total, VAT wording, payment date, late-payment penalty rate and, for a business client, the €40 fixed fee.
Do you have to write “TVA non applicable” on your invoice?
Yes, if you are under the VAT exemption scheme. The exact wording is “TVA non applicable, art. 293 B du CGI”. It disappears once turnover exceeds the exemption threshold and VAT becomes due. From then on, every invoice shows the intra-community VAT number, the VAT rate and the VAT amount.
How should you number your invoices?
With a unique number that follows a chronological and continuous sequence, with no gaps. A format of year, month, then order number, as suggested by Urssaf, works well.
Siren or Siret on the invoice?
Service-public.gouv.fr asks for the Siren number of the individual entrepreneur, and Urssaf mentions the Siret in its fact sheet. The Siret contains the Siren, so stating it covers both.
Is e-invoicing mandatory for an auto-entrepreneur?
For transactions with other businesses liable for VAT in France, yes, in two stages: receiving electronic invoices has been mandatory since 1 September 2026, and micro-enterprises will have to issue them from 1 September 2027, through a platform approved by the State.
How long should you keep electronic invoices?
Documents drawn up or received in electronic form, including invoices, are kept in that form for 6 years from the date the invoice was drawn up, according to service-public.gouv.fr.
Do you have to mention professional insurance on the invoice?
Yes, for a craft activity subject to compulsory insurance, such as the ten-year building guarantee. The invoice then states the insurer or guarantor and the geographical cover of the policy.
This article is provided for general information and does not constitute legal, tax or accounting advice. The rules cited are those published on service-public.gouv.fr and autoentrepreneur.urssaf.fr at the time of writing, and the sample invoice concerns a fictional business. Payment services are provided by Vivid Money S.A., an electronic money institution authorised by the Commission de Surveillance du Secteur Financier (CSSF) in Luxembourg, whose French branch is supervised by the Autorité de contrôle prudentiel et de résolution (ACPR).
