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How do you issue an invoice as a tradesperson in France?

There is no imposed format: no obligation to use paper, no official template. What matters is that it carries every required item and follows an unbroken numbering sequence, with no gaps and no duplicates. A home-made spreadsheet always ends up producing a duplicate number, which is enough to have the accounts rejected.

The invoice must be issued as soon as the service is performed or the goods delivered. Two copies are made: the original for the client, the copy for the business, to be kept for ten years.

An issued invoice is never corrected by editing it: you issue a credit note, which cancels all or part of the original and carries its own number. This is the most frequently broken rule, and it becomes blocking with e-invoicing — once transmitted through an approved platform, an invoice can no longer be changed at all.