CheckFactureInvoicing as a French auto-entrepreneur
A micro-entrepreneur in France must invoice every business customer, and any consumer who asks. The rules are almost the same as for a company, with two specifics: the EI mention and, under the VAT exemption, no VAT.
Updated October 14, 2026
The mentions to include
| Mention | Example |
|---|---|
| Your name, with "EI" or "Entrepreneur individuel" | Marie Durand EI |
| Your business address | 12 rue des Lilas, 75011 Paris |
| Your SIRET | SIRET 123 456 789 00012 |
| The customer's name and address, and SIREN for a business | Atelier Dupont SAS, SIREN 732 829 320 |
| A unique, continuous number and the invoice date | F2026-0012, 14/10/2026 |
| The date of the service or delivery | Service performed on 10/10/2026 |
| Description, quantity and unit price | Logo design, 1, €450.00 |
| The total to pay | €450.00 |
| The VAT exemption mention | TVA non applicable, art. 293 B du CGI |
| Due date, late-payment interest and the €40 fee (business customers) | Payment within 30 days… |
Invoices issued in France are written in French; the mentions above keep their French wording.
The VAT exemption (franchise en base)
While your turnover stays under the exemption thresholds, you don't charge VAT. The invoice shows amounts without VAT and must carry the exact mention:
"TVA non applicable, art. 293 B du CGI"
Thresholds change over time: check the current amounts on impots.gouv.fr. Once you exceed them, you charge VAT from the date the law sets, with your VAT number on the invoice.
Numbering
Invoices follow a chronological, continuous sequence: no skipped numbers, no duplicates, no deleted invoices. A mistake is fixed with a credit note cancelling all or part of the invoice, then a new invoice. A per-year format is common: F2026-0001, F2026-0002…
What e-invoicing changes
- Since 1 September 2026: you must be able to receive e-invoices from suppliers, through an approved platform.
- From 1 September 2027: invoices to business customers established in France must be issued electronically (Factur-X, UBL or CII) through an approved platform.
- For consumer customers, you'll only report turnover data (e-reporting).
More in our guide to French e-invoicing.
A compliant invoice without software
CheckFacture creates your invoices as Factur-X from your browser: enter your business once (choosing "Franchise en base, art. 293 B"), your customer and your lines. Every mandatory mention is added and numbering stays continuous. The first invoice is free.