French advance-payment invoice (facture d'acompte)
French businesses must issue a deposit invoice (facture d'acompte) whenever a payment is received before goods are delivered or services are performed — this obligation stems from Article 289-I-1°-b of the Code général des impôts (CGI, France's general tax code). For service contracts, VAT becomes due at the moment of receipt: it must appear on the invoice and be reported on the CA3 (the monthly VAT return) for that same month, under Article 269-2-b CGI. For goods deliveries, VAT is only triggered at the date of delivery, unless the business has opted for the régime des débits (debit-basis VAT accounting). A balance invoice (facture de solde), issued at delivery or project completion, deducts all prior deposits and applies VAT only to the remaining untaxed balance. Failing to issue a deposit invoice exposes the seller to a penalty of up to 50% of the uninvoiced amount under Article 1737-I CGI.
Up to date for 2026 — verified on June 27, 2026ActioFin templateGuide: about 12 min
This content is part of the path: Invoicing and getting paid· Step 7 of 11· Next step: Pro forma invoice for export
Deadlines
- On receipt of the deposit
- The deposit invoice is issued when payment is received; VAT becomes chargeable on that date.
- On the final invoice
- Deposits already invoiced are set against the total, with their numbers and dates recalled.
Documents to prepare
- Explicit wording "facture d'acompte" and numbering within the invoice sequence
- Reference of the original quote or purchase order
- VAT-exclusive amount of the advance, VAT rate and amount
- Reminder of the total amount of the order
- Payment terms and late-payment penalties
No form is attached to this procedure: the link leads to the official page that describes it.
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FACTURE D'ACOMPTE N° …
Émetteur : …, …, … — SIRET … — TVA intracommunautaire ….
Client : …, … — SIREN … — TVA intracommunautaire ….
Facture d'acompte du …, se rapportant au devis ou bon de commande … du ….
Objet : ….
Montants
Montant total de la commande, hors taxe…
Acompte hors taxe…
TVA (…)…
Acompte toutes taxes comprises…
Acompte encaissé le ….
Règlement
Date de règlement : ….
Conditions d'escompte pour paiement anticipé : ….
Taux des pénalités de retard exigibles le jour suivant la date de règlement : ….
Indemnité forfaitaire pour frais de recouvrement en cas de retard de paiement : ….
Le présent acompte sera déduit de la facture de solde établie à la livraison ou à l'achèvement de la prestation.
Fait à …, le …
Signature
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Who this applies to
- Businesses collecting an advance before delivery or performance: a deposit makes VAT chargeable on receipt
- Service providers whose quotation calls for a payment on order
- Every deposit invoice must then be DEDUCTED from the final invoice, or the same amount is billed twice
Worked example
Thirty percent on order, set against the balance
Cabinet Conseil et Formation SARL (Lyon, annual turnover €580,000, monthly VAT filer) signs a consulting assignment worth €24,000 HT (net of tax) with an industrial client. On signing, the client pays a 30% deposit of €7,200 HT. The firm issues invoice F-2026-031: €7,200 HT + 20% VAT (€1,440) = €8,640 TTC. The €1,440 VAT is declared on the June 2026 CA3 — this is a service contract, so VAT is due at receipt under Art. 269-2-b CGI. On delivery of the final report in September 2026, balance invoice F-2026-089 states: total assignment €24,000 HT, less deposit F-2026-031 dated 15/06/2026 (€7,200 HT), balance €16,800 HT + 20% VAT (€3,360) = €20,160 TTC. Total VAT collected on the full assignment: €4,800 (€1,440 in June + €3,360 in September). Both invoices belong to the same chronological numbering series, as required by Art. 242 nonies A CGI.
How to fill it in, step by step
- Check your quote or purchase order for the agreed deposit amount and the applicable VAT rate (20%, 10% or 5.5% depending on the nature of the goods or service). Identify whether the transaction is a goods delivery or a service contract, as this determines exactly when VAT becomes due and which CA3 filing month is affected.
- Assign a sequential invoice number from your single general invoicing series — for example F-2026-047. Never create a parallel deposit-only series (e.g. AC-2026-01): a split series is treated as a potential concealment of revenue during a tax audit, can lead to VAT disallowance for your client, and triggers the 50% penalty under Art. 1737-I CGI.
- Draft the invoice with all mandatory details required by Art. 242 nonies A CGI: SIRET and intra-community VAT number for both parties, a precise description of the goods or service, the net deposit amount (HT), VAT rate, VAT amount, gross total (TTC), and the explicit label 'Facture d'acompte — réf. devis n° [XX]'.
- Issue the invoice at the moment of receipt. For service contracts, declare the corresponding VAT on the CA3 for the month of receipt (Art. 269-2-b CGI). For goods deliveries without the régime des débits option, hold the VAT and declare it on the CA3 covering the month of actual physical delivery.
- On delivery or project completion, issue the balance invoice (facture de solde) showing the full contract amount (HT), deducting all prior deposit invoices by number and date, and applying VAT only to the remaining untaxed balance. Retain both the deposit invoice and the balance invoice for 10 years.
The form, line by line
- "Advance-payment invoice" wording and quote reference
- The invoice states it is an advance and refers to the original quote or purchase order: this ties it to the transaction and to the coming final invoice.
- Number in the single series
- Chronological number of the general invoicing series, never a separate series reserved to advances.
- VAT-exclusive amount, VAT rate and amount, total
- For a service, VAT is chargeable on collection (article 269-2-b of the tax code) and reported on the month's CA3; for a supply of goods without election for debits, it waits for delivery.
- Final invoice
- On delivery or completion: total amount, deduction of advances invoiced (numbers and dates), VAT on the remaining amount only.
Good to know
- VAT timing trap for services: VAT is due at deposit receipt, not at project completion. Wrong CA3 month triggers 0.20%/month late interest (2.4%/year in 2026) plus a 10% surcharge on audit. Art. 1737-I CGI drops the 50% penalty to 5% when uninvoiced amounts are properly recorded in accounts; a spontaneous pre-audit correction may further reduce surcharges under Art. L62 LPF.
- Numbering discipline: your deposit invoice must sit in your company's single general series (e.g. F-2026-047), never a parallel sequence. During an audit, a dual series signals potential revenue concealment — the authority can disallow your client's VAT deduction and apply the 50% Art. 1737-I CGI penalty.
- Private-consumer threshold: for goods deliveries to non-VAT-registered individuals below €25 TTC, a simple receipt suffices (Art. 289-I-1°-b CGI). Above that amount, or if the customer requests it, a full deposit invoice becomes mandatory — the 50% penalty applies as soon as the uninvoiced amount is detected during a tax inspection.
Common mistakes
- Taking a deposit without issuing an invoice: the invoice is due as soon as money is received before delivery or performance, and its absence is penalised in proportion to the amount not invoiced.
- Numbering deposit invoices in a separate series: the number must belong to the general invoicing series; a second series reads, on inspection, as concealment of income.
- Waiting until the end of the assignment to declare VAT on a deposit for services: it becomes chargeable on receipt and is declared on that month's CA3 return.
- Applying the services rule to supplies of goods: without an election for the invoice basis, VAT on goods only becomes chargeable on delivery.
- Charging VAT on the full amount in the closing invoice: it applies only to the balance, once the deposits already invoiced are deducted with their numbers and dates.
- Leaving out the reference to the quotation or purchase order: it is what ties the deposit to the transaction and to the closing invoice to come.
Frequently asked questions
Is a deposit invoice mandatory for all French SMEs in 2026?
Yes. As soon as a deposit is received from a VAT-registered client, Article 289-I-1°-b CGI requires an invoice to be issued. The sole exception applies to deposits paid by private individuals (non-VAT-registered) for VAT-exempt goods deliveries or transactions outside the VAT scope — in that specific case, an invoice is only required if the customer requests one or the amount exceeds €25 TTC (all taxes included).
When does VAT become due on a deposit received?
For service contracts (the default rule under Art. 269-2-b CGI), VAT is due at the date of receipt and must be declared on the CA3 for that month. For goods deliveries, VAT is due at the date of delivery — not when the deposit is paid — unless the business has opted for the régime des débits (debit-basis), in which case VAT becomes due at the invoicing date instead.
What mandatory details must appear on a 2026 SME deposit invoice?
A deposit invoice must carry the same details as any standard invoice (Art. 242 nonies A, Annex II of the CGI): a unique sequential number in the general invoicing series, issue date, full details of both parties (legal name, address, SIRET business registration number, intra-community VAT number), a precise description of the goods or service, the net deposit amount (HT, pre-tax), VAT rate and amount, total including tax (TTC), and the explicit label 'acompte' with a reference to the quote or purchase order.
How do I draft the balance invoice after collecting a deposit?
The balance invoice (facture de solde) restates the full contract amount (HT), explicitly deducts each prior deposit by its invoice number and date, then applies VAT only to the remaining untaxed balance. For service contracts, VAT on the deposit has already been collected and declared; only the residual net amount is re-taxed on the final invoice. The balance invoice must belong to the same chronological numbering series as the deposit invoice.
What is the penalty for failing to issue a deposit invoice?
Article 1737-I CGI sets a penalty equal to 50% of the uninvoiced transaction amount, reduced to 5% if the uninvoiced transactions are correctly recorded in the company's accounts. A spontaneous correction before any audit, combined with demonstrated good faith, may further reduce surcharges under Article L62 of the Livre des procédures fiscales (LPF, the tax procedures code) — a separate mechanism from the Art. 1737-I accounting-condition reduction. Each missing or incorrect mandatory item on an existing invoice also attracts €15 per omission (Art. 1737-II CGI), capped at one-quarter of the invoice amount.
Does a micro-entrepreneur on the TVA franchise scheme still need to issue a deposit invoice?
Yes. When the client is a VAT-registered professional, a deposit invoice is mandatory regardless of amount (Art. 289-I-1°-a and 1°-b CGI). Under the franchise en base de TVA (VAT exemption scheme, Art. 293 B CGI), no VAT is charged and the invoice must carry the statement 'TVA non applicable, art. 293 B du CGI' — but all other mandatory details remain fully compulsory.
Go further
Understand this form: the related course
Related forms
- Compulsory particulars on a business-to-business invoice
- French credit note (avoir) and corrective invoice
- Pro forma invoice for export
- Construction subcontracting invoice — the VAT reverse charge
- Electronic invoicing — getting compliant, and the deadline already past
- Compulsory quote — which activities, which required items
- Electing for accrual VAT — applying, weighing it up, revoking
Official sources
Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.