French Deposit Invoice Template — SME Compliant 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).

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.

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.

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.

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.

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.