Invoicing without VAT as a micro-entrepreneur: the practical guide

As a micro-entrepreneur, you benefit by default from a very convenient scheme: the VAT exemption threshold (franchise en base de TVA). What does that actually mean in practice? Simply that you don’t charge VAT to your clients. It’s a real advantage for staying competitive, especially if you work with private individuals. But be careful, this simplicity has its limits, notably revenue thresholds you must not exceed.

Understanding the VAT exemption scheme

The micro-entrepreneur status was designed to make your life simpler, and the VAT exemption is a perfect illustration of that. No VAT return to file, no collection on behalf of the State… a real gain in time and peace of mind. Your selling price is net, which makes it more attractive to clients who, in any case, couldn’t reclaim that tax.

But this tax break comes with conditions. It is directly tied to your annual revenue (before tax). You therefore need to keep an eye on two important thresholds:

• The base threshold: This is your main limit. As long as you stay below it, everything is fine.
• The increased threshold: A tolerance margin. If you exceed it, things get more complicated: you become liable for VAT from the very first day of the month in which you crossed that cap.

What impact does this have on your day-to-day?

Managing a micro-entrepreneur invoice without VAT significantly lightens the paperwork. No more juggling different VAT rates or diving into periodic returns. The price you invoice is the amount that goes into your pocket (before expenses, of course). It’s simple and direct.

Not charging VAT does not place you outside the tax system. Your status is that of a “taxable person not liable for VAT” (assujetti non redevable). This means following strict rules, notably the obligation to add a very specific legal mention on each of your invoices.

It’s no coincidence that this scheme is so popular in France. In early 2025, there were still around 59,000 micro-business registrations per month. A stability largely explained by this administrative flexibility. If you’re interested in the topic, the economic data on ABC Bourse offers a good overview of this trend.

The essential mentions for a compliant invoice

Issuing a micro-entrepreneur invoice without VAT is not just an administrative formality. It’s a genuine legal act that carries your responsibility. Every detail matters, because the smallest mistake can be costly: a business client rejecting your invoice or, worse, complications during a tax audit.

Think of each invoice as the identity card of your transaction. For it to be flawless, it must contain basic information such as the issue date, your full details (name, address, SIREN number) and those of your client. It is also essential to precisely describe the services performed or the goods sold.

Numbering, a key point often overlooked

One of the aspects most closely scrutinized by the tax authorities is numbering. Each invoice must have a unique number that follows a continuous chronological sequence, without the slightest gap. A break in the series can be seen as an attempt to hide revenue, which should be avoided at all costs.

You could, for example, use a format like 2024-001, 2024-002, etc. The simplest way to never get it wrong is to use invoicing software. It handles this numbering for you, automatically and without error. That’s peace of mind guaranteed.

The mention that makes all the difference

For an invoice without VAT, one element is absolutely non-negotiable. It’s the legal mention that justifies the absence of tax. Without it, your invoice has no legal value with regard to the VAT exemption scheme.

The mention to write down in black and white is: “TVA non applicable, art. 293 B du CGI” (VAT not applicable, art. 293 B of the French Tax Code). It is the most common omission and the one with the heaviest consequences. It clearly indicates to everyone that you fall under the exemption scheme.

If you omit this sentence, a business client could legitimately refuse to pay you. The tax authorities, for their part, could challenge your tax status and impose penalties.

This table summarizes the key information to include on every invoice to ensure its legal compliance as a micro-entrepreneur.

Summary of the mandatory legal mentions

Mandatory mention	Description and example	Point of caution
Business identity	First and last name, registered office address, SIREN number.	The SIREN is the key to your legal identification.
Invoice number	Unique, chronological and without gaps. E.g.: FACT-2024-054	A broken sequence is a red flag for the tax authorities.
”VAT not applicable” mention	”TVA non applicable, art. 293 B du CGI”.	Its absence invalidates your invoice with regard to the VAT exemption.
Details of the services	Precise description, quantity, unit price before tax.	A vague description can lead to non-payment.
Issue date	The day the invoice is created.	Starting point for payment deadlines.
Client details	Name and address of the client (individual or business).	Essential for the validity of the invoice and for collection.

These are just the basics. For a complete look at the topic, our guide on mandatory mentions on an invoice will give you all the details you need.

Finally, for full transparency and flawless professionalism, don’t forget to include:

• The date of sale or of completion of the service.
• The unit price before tax for each line of your invoice.
• The total amount due, which, logically, is identical to the total before tax since VAT is not charged.

Using invoicing software to simplify your life

Let’s pause for a moment on spreadsheets and Word documents. While these tools help out at first, they quickly become a source of stress and errors. A typo in a number, a missing legal mention… and the compliance of your micro-entrepreneur invoice without VAT is called into question.

This is where dedicated invoicing software like Bizyness completely changes the game. The idea isn’t just to save time, but above all to gain peace of mind. In a few clicks, you produce professional, clean invoices, without ever wondering if you forgot something.

The software takes care of the details for you. The famous “TVA non applicable, art. 293 B du CGI” mention? It’s added automatically. Chronological numbering without gaps? The system handles it without you having to think about it. No more layout headaches and anxious proofreading before every send.

Concretely, how does it work?

The process was designed to be as smooth as possible. You set up your profile once and for all, then each invoice becomes a simple formality.

Picture the scenario: a new project comes in. Instead of starting from an old invoice and changing the fields one by one, the workflow is much simpler:

• You add your client: Just once is enough. You create their record with their details (name, address, SIRET). This information is then reused automatically.
• You describe the service: You detail your service or product, and enter your unit price (which is therefore before tax).
• You generate the invoice: One click, and it’s ready. The tool assembles all the pieces of the puzzle: the right information, the right number, the legal VAT mention. All that’s left is to download the PDF and send it.

The real advantage is that everything is centralized. Bizyness’s dashboard, for example, gives you an overview of your activity: invoices sent, those awaiting payment, what has already been collected.

Good invoicing software isn’t an expense, it’s an investment. It makes you look more professional to your clients and frees your mind so you can focus on what you do best: your job.

Beyond simply creating documents, these platforms are real allies for your cash flow. They often let you track payments and even schedule automatic reminders for unpaid invoices.

Choosing the right solution is therefore a key step. To get a clearer picture, feel free to check out our comparison of the best invoicing software for sole traders; it will help you find the tool that truly fits your needs.

Invoicing mistakes you should never make

Managing invoices as a micro-entrepreneur, especially without VAT, might seem like a simple formality. Yet this is exactly where pitfalls that can cost you dearly are hiding. One small mistake, one omission, and the door is open to complications with the tax authorities, who don’t take document compliance lightly.

The most classic mistake, the one you see everywhere? Forgetting the legal mention. Not writing the sentence “TVA non applicable, art. 293 B du CGI” is not a minor detail. It’s a non-compliance issue that can simply invalidate your invoice. A business client could legitimately refuse to pay you, and in the event of an audit, your right to the VAT exemption scheme could be called into question.

The pitfalls of numbering and descriptions

Another point requiring absolute caution: the numbering of your invoices. It must be chronological and without the slightest gap. Imagine going from invoice 2024-034 to 2024-036. For an auditor, that’s an immediate red flag. They could see it as an attempt to hide revenue, even if it was just a simple oversight on your part.

The same goes for descriptions. An invoice line that simply says “Consulting service” is far too vague. It has no legal value and can be disputed. Be precise: “Strategic support on digital marketing - Period from June 1 to June 30, 2024.” It’s clear for your client, it justifies the amount, and it protects you.

Never underestimate the impact of a well-written invoice. It reflects your professionalism and is your best protection in the event of a dispute or audit. Every detail counts.

The micro-entrepreneur status is booming in France, precisely because of its simplicity. It’s no coincidence that in 2024, 64% of the 1.1 million new businesses created were micro-businesses. This huge figure clearly shows the appeal, but simplicity shouldn’t come at the cost of carelessness. To dig deeper into the topic, take a look at the statistics on French entrepreneurship.

To keep your mind at ease, here are a few good habits to adopt:

• Always proofread your invoices before sending them. Run through a mental checklist: legal mentions, number, dates…
• Adopt a tool that protects you. Using a good template is fine. Software like Bizyness that automates numbering and mandatory mentions is even better. You eliminate the risk of human error.
• Detail your services. Be as precise as possible — it’s a favor you do for yourself as much as for your client.

Anticipating exceeding the VAT thresholds

Is your business taking off, with your revenue starting to approach the exemption thresholds? That’s excellent news, but it comes with a new responsibility: preparation. You really need to stay vigilant, because the switch to the VAT regime can happen faster than expected if you’re not prepared for it.

Concretely, there are two figures to keep in mind: the tolerance threshold and the increased threshold. The first gives you a bit of flexibility over a year, but if you cross the second, the change is immediate and final.

Managing the transition to VAT

As soon as you exceed this famous increased threshold, you enter the world of VAT. This means you must start charging it to your clients from the very first day of the month in which you exceeded it. This inevitably changes everything about how you draw up a micro-entrepreneur invoice, which will no longer be “without VAT.”

This shift requires you to be very responsive in updating your invoice templates and, of course, your tools.

The key to a successful transition is anticipation. An unplanned, poorly managed threshold breach can quickly turn into an administrative headache, not to mention the impact on your cash flow. It’s better to be ready before you’re backed into a corner.

The micro-entrepreneur scheme continues to attract entrepreneurs, with near-stability in new registrations in the first quarter of 2025. This is a sign of its dynamism, particularly in the services sector. VAT exemption is one of its major advantages, but it precisely requires proactive threshold management. To dig deeper into the topic, take a look at the latest INSEE statistics on business creation.

This infographic summarizes the essential steps for creating a compliant invoice while you remain under the exemption scheme.

It’s a simple process that’s part of your daily routine, but keep in mind that it will change completely as soon as you become liable for VAT.

For this transition to go smoothly, here’s a small roadmap:

• Notify your clients: A brief heads-up explaining the upcoming change to your pricing always makes a good impression.
• Update your rates: Remember to factor the correct VAT rate into your selling prices.
• Set up your software: Tools like Bizyness are designed for this and let you activate VAT management in just a few clicks.

To fully understand all the subtleties, our complete guide on VAT for micro-entrepreneurs is really the resource to read.

You often have a whole bunch of practical questions when starting out with invoicing as a micro-entrepreneur. That’s normal! I’ve gathered the most common questions here to help make things clearer.

Is an invoice mandatory for a small amount?

The answer is a clear yes, especially if your client is a business. Regardless of the amount, even for a few euros, the law requires you to issue an invoice.

For an individual client, the rules are a bit more flexible depending on the type of service, but adopt the right habit: always issue an invoice. It’s proof of your work, it looks professional and it protects both of you.

How do you fix a mistake on an invoice that’s already been sent?

Oops, a typo slipped into an invoice that’s already been sent? Don’t panic, but above all, don’t delete it and don’t modify it directly!

The only proper way to handle this is to create a credit note (facture d’avoir). This document officially cancels the erroneous invoice (partially or in full). Be sure to note the number of the original invoice on it so the two can be linked. Once the credit note has been issued, you can create a new, correct invoice with a new number.

The habit to adopt: Never, ever modify an invoice once it has been issued. The tax authorities are very clear on this. The credit note is your only tool for correcting course while keeping clean, traceable accounting.

What about an invoice sent abroad?

Whether your client is in Germany, the United States or Japan, it changes absolutely nothing for you. Your VAT exemption status follows you everywhere.

So you invoice exactly as you would for a French client: without VAT. Don’t forget to include the well-known mention “TVA non applicable, art. 293 B du CGI.” It’s as simple as that.

Can I reclaim VAT on my business purchases?

Here’s a crucial question, and the answer is very straightforward: no. The VAT exemption scheme works both ways.

Since you don’t charge VAT to your clients, you also can’t deduct it from your business expenses. Whether it’s for your computer, software or office supplies, the price you pay including tax is your final cost. This is an important point to factor into your profitability calculations.

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Spending less time on paperwork means more time to grow your business. That’s where tools like Bizyness come in. It helps you automate your quotes, invoices and tax filings so you can stay confident and fully compliant.

Discover how Bizyness can simplify your life.