Invoices and quotations for private practitioners: required information
Invoices and quotations for private practitioners in France: required details, VAT exemptions, reimbursement and supplementary health insurance. Includes a French template.
Countries covered : France
An incomplete invoice can prevent reimbursement by a patient's supplementary health insurer or cause problems during an audit. For a private practitioner, a clear, compliant and reusable template is a better starting point.
This page summarises the required information, the VAT rules and the reimbursement framework, with a downloadable template.
Tax rules depend on your activity and tax regime. This content is for information only; check your circumstances with your accountant or the tax authorities.
Required information on an invoice
Quotations: when and why to use them
A quotation formalises an agreement before a service involving a significant cost or delivered over time (a course of care or programme). It sets out the parties' details, the services, the amounts and the validity period. Beyond any legal requirement, it provides transparency and helps prevent misunderstandings.
VAT: key points
Care provided by regulated healthcare professionals is, in principle, exempt from VAT. Services aimed at aesthetics, wellbeing or sporting performance do not qualify for this exemption and are subject to VAT.
If you fall under the French small-business VAT exemption scheme (franchise en base de TVA), the 2026 threshold is €37,500 excluding VAT for services and independent professional activities (with an increased tolerance threshold of €41,250). Your invoices must then carry the statement “TVA non applicable, article 293 B du CGI” (VAT not applicable under Article 293 B of the French General Tax Code). The applicable basis depends on your activity: ask your accountant to confirm it.
Downloadable invoice and quotation templates
These templates include the required information and are ready to customise. Enter your email address to access the PDF:
Non-reimbursement and supplementary health insurance
For professions without an agreement with Assurance Maladie, France's statutory health insurance system, services are not reimbursed by social security. A clear invoice allows the patient to apply to their supplementary health insurer (mutuelle), which may offer a fixed allowance. Remember to provide an invoice every time, including when payment is made immediately.
Save time on administrative work
A single invoice and quotation template helps prevent missing information and saves time. For clinical documentation (reports and notes), Delta generates a document structured according to your template from your live notes or dictation. HDS-certified hosting, GDPR compliant.
Frequently asked questions
What information must a private practitioner's invoice include?
Your professional details and SIRET number, the invoice number and date, the client's identity, a description of the service, the amount, the appropriate VAT statement and payment terms.
What is the French small-business VAT exemption threshold in 2026?
€37,500 excluding VAT for services and independent professional activities, with an increased tolerance threshold of €41,250.
Which VAT statement should appear on the invoice?
Under the small-business VAT exemption scheme, use “TVA non applicable, article 293 B du CGI”. Care provided by regulated healthcare professionals is also exempt from VAT.
Are the services reimbursed by French social security?
For professions without an agreement with Assurance Maladie, they are not; however, the invoice can be submitted to the patient's supplementary health insurer.
Is a quotation compulsory?
It is compulsory above certain amounts or for certain services, and recommended for any substantial service in the interests of transparency.
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