The invoice is a key document in any sales or service activity. It’s created as part of a business transaction to formalise an exchange between two parties.

The type of invoice depends on the details of the exchange. How do you know what kind of document to issue? What are the different types? What do companies need to know about invoicing?

In this article, we’ll answer the most common questions about the different kinds of invoices in France.

What’s in this article?

• What is an invoice?
  
• What are the different kinds of invoices in France?
  

What is an invoice?

An invoice is a commercial, tax, and accounting document that formalises a transaction between a business and its customer. It summarises all the relevant information, including the seller’s business name, SIRET number, client’s identity, invoice date, quantity, type of purchase, and amount due. The document allows the seller to request payment after selling a product or service.

The invoice is important for the business to calculate annual sales and taxes paid to the government during each accounting period. It provides a chronological record of transactions and serves as evidence in the event of a dispute. Each invoice issued must be retained for 10 years.

What are the different kinds of invoices in France?

There are several invoices in France, each corresponding to a different situation. The most commonly issued ones are the following: traditional invoice, pro forma invoice, deposit invoice, progress invoice, balance invoice, and credit invoice.

Advanced invoicing software, such as Stripe Invoicing, can automate the creation of all your invoices, accelerate their payment, and streamline your accounting processes – all without writing a single line of code.

Traditional invoice

A traditional invoice, also known as a standard invoice or simply an invoice, is the most widely used kind. The provider issues it at the time of product delivery or work completion to confirm the sale of goods or finishing of the service. It specifies the price, quantity, type, terms of purchase, and the relevant information of both the buyer and the seller (a complete list of mandatory invoice details is available in the related article). It tells the customer how much is due.

Issuing a standard invoice is mandatory for all business-to-business (B2B) sales. From 2026, B2B invoices subject to value-added tax (VAT) must be sent electronically (learn how e-invoicing will affect your company in the related article).

Pro forma invoice

A pro forma invoice, derived from the Latin term “for the record,” is a preliminary invoice with no legal or accounting value. It is intended solely to inform a potential client of the specifics of the sale or service and does not bind either party to a commercial agreement.

A pro forma invoice must be issued in the following situations:

• At the request of a customer who wants to evaluate the sales offer
  
• During import-export activities (the pro forma invoice specifies the nature and value of goods in transit to customs authorities)
  

Keep in mind that because a pro forma invoice is created for informational purposes only, a standard one must still be issued to formalise the transaction between the two parties.

Deposit invoice

A deposit invoice confirms that a customer has paid a partial sum before receiving goods or services. It must be generated when a business professional receives a partial amount, as Article 289 of the General Tax Code requires.

A deposit invoice formalises the commitment between the two parties and ensures that the seller receives an initial payment to cover the upfront costs associated with the transaction. The deposit is then deducted from the total amount.

Progress invoice

A progress invoice is a partial or interim invoice commonly used by businesses in the trades, construction, and public works sectors. It allows for invoicing as projects advance, especially when they span several weeks, months, or multiple years. Progress invoices enable the customer to track the long-term progress of the work and make payments in multiple instalments. In addition, the instalments provide cash flow to the supplier, allowing them to receive a portion of the amount due before the project is completed.

Balance invoice

A balance invoice is the final invoice issued by a seller as part of a commercial transaction. It is typically generated at the end of a long-term project or after a significant delivery when the customer has made partial payments throughout the financial commitment. A final invoice enables the provider to close the transaction and confirm delivery of the remaining goods or full completion of the service. It lists all payments received and the remaining balance due.

Credit invoice

A credit invoice, or credit note, is a corrective document made to change the details of a previously issued invoice. It allows the seller to cancel the incorrect invoice and produce a revised version. A seller typically issues a credit note in cases of product returns or invoicing errors (such as overpayments) to justify a full or partial refund to the customer.

Other invoices

You might also encounter a few less common invoices in France.

A corrective invoice is used primarily by gas, electric, and water utilities to reconcile an amount already paid by a customer based on an estimate. This bill allows a company to correct discrepancies between estimated and actual usage.

A recurring invoice is issued as part of a subscription or regular purchase arrangement. It is automatically generated on a specified date to request payment.