What a VAT (TVA) invoice must show
- The invoice date and a unique number from a continuous series
- Your name (with "EI" for a sole trader), address, SIREN or SIRET, and VAT number if you have one
- The customer's name and address (and their VAT number for EU business customers)
- The date of the sale or service
- The description, quantity and unit price excluding VAT of each item, and any discounts
- The total excluding VAT, the VAT rate and amount, and the total including VAT
- The payment due date, the late payment penalty rate, and for business customers the fixed €40 recovery fee
VAT (TVA) rates
| Rate | Tax |
|---|---|
| Normal 20% | TVA 20% |
| Intermediate 10% | TVA 10% |
| Reduced 5.5% | TVA 5.5% |
| Special 2.1% | TVA 2.1% |
Not sure of the amount with tax? Use our VAT calculator.
If you're not registered for VAT (TVA)
You usually have to register once your sales pass €37,500 for most services or €85,000 for sales of goods (franchise en base).
- Micro-entrepreneurs under the franchise en base thresholds don't charge VAT and must write "TVA non applicable, art. 293 B du CGI". Our generator adds it.
E-invoicing: France is rolling out e-invoicing: since 1 September 2026 every business must be able to receive e-invoices, and large and mid-sized companies must send them. Small businesses and micro-entrepreneurs can keep sending PDF invoices to other businesses until 1 September 2027. Invoices to consumers aren't affected.
Good to know
- Add your late payment terms in the notes, for example: "Pénalités de retard : 3 fois le taux d'intérêt légal. Indemnité forfaitaire pour frais de recouvrement : 40 €."
- If you don't offer a discount for early payment, write "Pas d'escompte pour paiement anticipé".
- E-invoicing: all businesses must be able to receive e-invoices from 1 September 2026; small businesses must send them from 1 September 2027.
Official sources
Make your invoice
Our free invoice generator knows the rules above. Choose France as your country and it shows the right fields, adds the right wording, and checks that nothing is missing before you download the PDF.
Rules in other countries
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