Contractor Invoice Template France

How to write a contractor invoice

• Quote the client's purchase order or contract number; many companies will not pay an invoice without it.
• Attach or reference the approved timesheet for the period you are billing.
• List expenses on their own lines and keep the receipts.
• Check whether your client must withhold tax from your payments in your country.

Not sure what to charge? Work out your minimum rate with the freelance rate calculator, and agree the price first with the quote generator.

What an invoice must include in France

• Date of issue
• A unique number in an unbroken chronological sequence
• Date of the sale or service (or of the advance payment)
• Seller's identity: for a sole trader, name with 'Entrepreneur individuel' or 'EI', address and SIREN; for a company, legal name, SIREN, registered office address, legal form and share capital
• Buyer's name and address, and billing address if different
• Purchase order number if the buyer issued one
• Intra-EU VAT number of the seller and of a business customer liable for VAT (not required where the invoice total excluding VAT is €150 or less)
• For each line: quantity, precise description, unit price excluding VAT, and VAT rate or exemption
• Totals excluding and including VAT, and any price reductions
• Payment date or deadline and early payment discount terms (or 'Escompte pour paiement anticipé : néant')
• Rate of late payment penalties
• For business customers: the €40 fixed recovery fee ('indemnité forfaitaire pour frais de recouvrement')
• New mentions with the e-invoicing reform (from 1 September 2026 for large and mid-size companies, 1 September 2027 for SMEs and micro-businesses): customer's SIREN, delivery address if different, whether the invoice covers goods, services or both, and 'Option pour le paiement de la taxe d'après les débits' where chosen

Invoice rules in France at a glance

Tax

TVA, standard rate 20%. See all rates and the TVA calculator

Tax number

Numéro SIREN, and numéro de TVA intracommunautaire

Title

Facture

Not registered for tax

A business under the VAT franchise (franchise en base) does not charge VAT and must write 'TVA non applicable, art. 293 B du CGI' on its invoices.

Small invoices

Intra-EU VAT numbers can be left off invoices of €150 or less excluding VAT; no other general simplified invoice is described on the official pages checked.

Payment terms

30 days after receipt of the goods or performance of the service if nothing is agreed; agreed terms cannot exceed 60 days from the invoice date, or 45 days end of month.

Late payment

Article L441-10 Code de commerce: late payment penalties are due automatically without a reminder, plus a €40 fixed recovery fee per invoice for business debtors. The penalty rate must appear on the invoice. Fixed compensation: €40 per late invoice (business debtors only), with more payable if actual recovery costs are higher and justified.

Keep records

10 years as accounting documents (Code de commerce); the tax authority's own right of inspection is 6 years.

Contractor Invoice Template France: frequently asked questions

Sources

1. economie.gouv.fr: Factures, mentions obligatoires
2. Service-public Entreprendre: Mentions obligatoires sur une facture
3. Service-public: Taux de l'intérêt légal au 1er juillet 2026
4. Legifiscal: Taux d'intérêt légal 2e semestre 2026
5. Service-public (mirror): Délais de paiement entre professionnels
6. Banco de España / ECB: June 2026 rate decision (MRO 2.40% from 17 June 2026)