How to create a freelancer invoice: required details 2026

How do you create a freelancer invoice without risking a tax reassessment? An invoice is a regulated legal document: it is not enough to write an amount and a name. Here are the details to include, the right way to number, and the pitfalls to avoid.

The mandatory details

A freelancer’s invoice must include a core of information:

• your identity (name, address) and your SIREN/SIRET number;
• the client’s details;
• a unique invoice number and the date of issue;
• the breakdown of services or products (quantity, unit price);
• the total amount to be paid and the VAT mention;
• the payment date and any late-payment penalties.

These elements make the invoice enforceable and verifiable in the event of an audit.

The VAT mention: “art. 293 B of the CGI”

The vast majority of freelancers benefit from the VAT exemption scheme (franchise en base). In practice, you do not charge VAT, but you must state this clearly with the mention “VAT not applicable, art. 293 B of the CGI”.

This reference is changing: from 1 September 2026, it gives way to a mention referring to the CIBS, with the old wording still tolerated during a transitional phase according to available information. If you exceed the exemption thresholds, VAT becomes due and must then appear on the invoice.

Numbering: a technical but essential point

Invoices must follow continuous, chronological and gap-free numbering. You can adopt a simple format (2026-001, 2026-002, etc.) or use distinct series, as long as no number is missing. An inconsistent sequence is one of the first signals spotted during an audit.

Remember to keep your invoices for several years, as the tax authorities may request them.

The penalties to avoid

Compliance is not optional. Leaving out a mandatory detail exposes you to a fine of €15 per missing detail and per invoice, with the total unable to exceed a quarter of the amount of the invoice. Over a large volume, the total adds up fast: it is better to get the template right once and for all.

Automating to forget nothing

Creating your invoices in a spreadsheet multiplies the risk of error. A free invoicing software is often enough at the start: it handles automatic numbering, legal mentions and PDF export.

When the business grows (reminders, payment tracking, connection to e-invoicing), a more complete solution becomes useful: our comparison of the best invoicing software helps you choose according to your real needs.

For the exact, up-to-date list of details, refer to the official sources (service-public.fr, autoentrepreneur.urssaf.fr).