Invoicing as a micro-entrepreneur in France: mandatory details, VAT and e-invoicing

General information, accurate at the date shown: it does not replace legal, social-security or tax advice for your situation. Check the official sources quoted or ask a professional (lawyer, accountant).

Mandatory details

Service-public.gouv.fr lists in particular:

• the date of issue and a unique number in a continuous chronological sequence;
• the date of the service (or deposit);
• your identity: for a sole trader, first name and surname with “Entrepreneur individuel” or “EI”, address and Siren number;
• the client’s identity;
• the seller’s VAT number (and the business client’s, if liable), except for invoices of €150 or less excluding VAT;
• a description and detailed breakdown of services (quantity, unit price excluding VAT, VAT rate or exemption wording);
• totals excluding and including VAT, any discounts;
• the payment date, the late-payment penalty rate and, for business clients, the €40 flat-rate recovery fee.

The VAT basic exemption (franchise en base)

For services, Service-public.gouv.fr states that the exemption applies if the previous year’s turnover does not exceed €37,500; during the year, it ends on the day the higher threshold of €41,250 is exceeded. These thresholds are unchanged for 2026. Under the exemption you do not charge VAT and cannot recover VAT on purchases.

The exemption wording is changing

According to Service-public.gouv.fr, from 1 September 2026 the wording “TVA non applicable, art. 293 B du CGI” must be replaced by “TVA non applicable, art. L. 223 et s. du CIBS”, with a tolerance period until 31 December 2027 during which the old reference is still accepted.

Micro-enterprise thresholds

For 2026 income, the micro-tax scheme applies if turnover excluding VAT in 2025 or 2024 did not exceed €83,600 for services and liberal professions (€203,100 for trade and accommodation), according to Service-public.gouv.fr.

E-invoicing

Since 1 September 2026, all businesses in France must be able to receive electronic invoices. The obligation to issue them applies first to large companies and mid-caps, then to SMEs and micro-enterprises from 1 September 2027. It concerns in particular transactions between VAT-registered businesses established in France; transactions with consumers or foreign clients fall under e-reporting. Four new invoice details come with the reform, including the client’s Siren number and the nature of the transactions.

Clients in Luxembourg or elsewhere in the EU

VAT rules for services to a business client in another Member State differ: as a general rule, the client self-accounts for VAT (Your Europe). Under the exemption, specific formalities may apply: check with your business tax office. See also Cross-border workers and freelancers on askfreelance.lu.

Askfreelance is not involved in invoicing and takes no commission.

Frequently asked questions

See also

• Self-employed or employee in France: choosing the right framework
• Writing a clear freelance brief: method and template
• Freelance graphic designers and creatives in France
• Freelance developers and tech profiles in France
• All guides