Creating a compliant invoice is a legal obligation for every business or self-employed worker. An incorrect invoice can lead to tax penalties and payment delays. This guide explains step by step how to create an invoice that meets current standards, including mandatory fields, concrete examples, and tools to automate the process.
What is an invoice?
An invoice is a mandatory accounting document that certifies a commercial transaction between a seller and a buyer. It serves as a fiscal and legal supporting document. The invoice must be issued upon completion of the sale or service delivery for B2B transactions. For B2C transactions, it is mandatory upon client request or for certain amounts.
Mandatory fields on an invoice
The Commercial Code and the General Tax Code define the mandatory fields that every invoice must contain:
- Invoice issue date
- Unique sequential invoice number (no gaps in numbering)
- Seller identity: company name, registered address, SIRET, legal form and share capital
- Intra-community VAT number of the seller (and buyer if applicable)
- Buyer identity: company name and address
- Date of the sale or service delivery
- Description and quantity of products or services
- Unit price excluding tax and applicable VAT rate
- Total amount excluding tax, VAT amount, and total including tax
- Payment terms: payment deadline, late payment penalties, discount
- Fixed compensation of 40 euros for recovery costs (B2B)
Specific fields depending on tax regime
Certain situations require additional fields:
- "VAT not applicable, art. 293 B of the CGI" for auto-entrepreneurs with basic VAT exemption
- "Reverse charge" in the case of BTP subcontracting
- "VAT exemption, art. 262 of the CGI" for exports
- Purchase order number if applicable
- Contract or quote reference
Different types of invoices
Depending on the situation, different types of invoices may be issued:
- Standard invoice: standard document for a sale or service
- Deposit invoice: issued before delivery or completion of the service
- Balance invoice: complement after one or more deposits
- Proforma invoice: formalized quote without accounting value
- Credit note: cancels or corrects a previous invoice
- Recurring invoice: automatically issued at regular intervals
Steps to create an invoice with Finovia
Creating a compliant invoice with Finovia takes just a few clicks:
- Log in to your Finovia workspace
- Select your client (or create one in seconds)
- Add billing lines (products, services, quantities, prices)
- Check the automatically applied VAT rates
- Customize payment terms if needed
- Preview and send the invoice by email with a Stripe payment link
- Track the invoice status in real time (sent, viewed, paid)
Common mistakes to avoid
Some invoicing mistakes are common and can have consequences:
- Forgetting the intra-community VAT number
- Non-sequential numbering or gaps in numbering
- VAT calculation errors
- Missing mandatory fields (penalties, fixed compensation)
- Modifying an issued invoice instead of issuing a credit note
- Sending a simple PDF without structured data (non-compliant in 2026)
- Payment deadline not compliant with legislation
Tools to create your invoices
Several options are available for creating invoices, but not all are equal in terms of compliance and efficiency. Invoicing software like Finovia ensures automatic compliance, native e-invoicing (Factur-X, Peppol), integrated online payments, and significant time savings compared to Excel or Word. Finovia offers a free plan to get started with no commitment.
Ready to simplify your invoicing?
Create your free Finovia account and start invoicing in minutes. Compliant with 2026 e-invoicing requirements.