Tutoring Invoice Template: A Filled Example

A tutoring invoice template is a ready-to-fill layout that carries every mandatory detail, from the invoice number to the date of the lesson. Under the French micro-entreprise regime, a poorly written invoice can be rejected by a parent, block a tax credit or expose you to a fine. Here is a complete example to copy and adapt.

What a tutoring invoice must show

A service invoice issued by a tutor under the micro-entreprise regime must carry, according to service-public, the following:

• Your first and last name, followed by "Entrepreneur individuel" (or EI), your address and your SIREN number.
• A unique invoice number in a continuous, chronological sequence (no gaps, no duplicates).
• The issue date and the date of the service (the date of the last lesson billed).
• The client's full name and address, unless they object.
• A precise description of the service, the quantity (number of hours), the unit price and the total due.
• The VAT line suited to your situation (see below).
• The payment due date and the late-penalty rate.

One detail matters for tutors: the flat 40 € recovery fee can only be charged to a professional client, never to a parent. For the full set of rules, see our guide on invoicing private lessons in France.

A filled invoice, line by line

Here is a sample invoice for eight hours of maths in November, at 25 € per hour:

Keep a copy of every invoice, numbered in order. In an audit, the continuity of the numbering is the first thing checked.

The "VAT not applicable" line

Most independent tutors fall under the franchise en base de TVA: they do not charge VAT and cannot reclaim it. In that case the invoice shows no VAT rate; instead it carries the exact wording:

TVA non applicable, art. 293 B du code général des impôts.

This sentence replaces the VAT line. Leaving it out is the most common mistake on a first invoice. The wording stays in French even on an invoice you otherwise write in English, because it is a legal mention.

Invoices and the tax credit

For lessons given at the student's home, the family can claim a tax credit equal to 50% of the amounts paid, according to impots.gouv.fr, within a ceiling of 12,000 € of spending per year (raised to as much as 15,000 € depending on the household). Home tutoring is one of the eligible services.

The invoice alone is not enough: it is the yearly tax certificate (attestation fiscale), summing up what was paid, that unlocks the credit. Kadrella does not produce that certificate yet, but our free tax certificate generator builds it from your figures.

Number, due date and penalties

Three points come up on every invoice:

• Numbering: one continuous series per year (2026-001, 2026-002...), with no gaps.
• Due date: state a clear date, for example "on receipt" or within 15 days.
• Late penalties: show a rate on the invoice, even if you choose never to apply it.

To issue, number and find your invoices without a spreadsheet, tutor invoicing software handles it and sends them by WhatsApp or email after each lesson.

Mistakes that cost you

• Forgetting the 293 B line.
• Breaking the numbering (a cancelled invoice stays in the series, paired with a credit note).
• Dating the invoice on the payment day instead of the service day.
• Charging the 40 € fee to a parent.

Sources

• Mandatory invoice mentions, service-public
• Tax credit for employing someone at home, service-public
• Home employment and the tax credit, impots.gouv.fr