An association can issue invoices, and it must do so correctly whenever it sells goods or services. This free template includes the required information and leaves space for your specific VAT situation.
Download it, fill in your header once, and use it for every invoice.
The common assumption is that an association, because it is non-profit, simply issues receipts. This is incorrect, and the distinction lies in the nature of the transaction.
A membership fee is not an invoice. It corresponds to membership, not the purchase of a good or service. It results in a membership fee request or a receipt, not an invoice in the commercial sense.
A donation is not an invoice either. It falls under the category of tax receipt when the association is authorized to issue them, which is a completely different document.
A sale or service gives rise to an invoice. Sale of products at an event, service provided to a community or company, rental of premises, training billed to a third party: in all these cases, the expected document is an invoice.
The practical rule is simple. If your association receives money in exchange for goods delivered or services rendered, issue an invoice.
An association invoice includes the same information as an ordinary invoice, with a few specific identifying features.
The exact name of the association as it appears in the statutes, followed by its registered office address.
The RNA number, the one that starts with W and is assigned when the declaration is made at the prefecture.
The SIRET number When the association has one. This number is not automatic; it is assigned to associations that employ staff, receive public subsidies, or carry out activities subject to VAT. If it exists, it must appear on the invoice, and a public client will systematically request it.
Invoice number and date, in a continuous sequence, without gaps or duplicates.
The contact details of the recipient, name or company name and address.
Details of the operation : description, quantity, unit price, total excluding tax, execution date.
Payment terms, due date and accepted payment methods.
This is the most delicate point, and it deserves to be properly addressed rather than decided for you.
There are two possible scenarios. In the first, the association is not liable for VAT on the transaction in question: the invoice will only show amounts excluding tax and will include a statement indicating that VAT is not applicable, with the relevant reference number for your case. In the second scenario, the association is liable for VAT: the invoice will show the VAT rate and amount, just like any other commercial invoice.
Your tax status depends on whether the activity is for profit or not, the nature of the beneficiary, and, where applicable, certain thresholds. The same association may fall under both tax regimes depending on the transaction, which often surprises volunteer treasurers.
The procedure to follow is therefore as follows Have your situation confirmed by your accountant or the business tax office you depend on, then enter the corresponding information in the template. Do not copy the information found on another association's invoice, as their tax regime may not be the same as yours.
The model explicitly leaves this space free for this reason.
Associations also invoice municipalities, inter-municipal bodies, and public institutions. These clients have their own specific requirements, and ignoring them delays payment.
The SIRET number is always required, without exception. The commitment or order number provided by the local authority must be included on the invoice; otherwise, the accounting department cannot link it to the relevant entity. Furthermore, the invoice must be submitted via the dedicated public sector invoicing portal rather than by email.
Anticipate these three points before sending: they are what delay payment for this type of customer.
The reform concerns transactions between VAT-registered entities. An association that carries out VAT-taxable transactions is therefore affected, according to the same timetable as businesses.
Since September 1, 2026The obligation to receive electronic invoices applies. Effective September 1, 2027the obligation to issue extends to the smallest structures.
An association whose activity is entirely outside the scope of VAT is in a particular situation that warrants confirmation with your tax advisor. To clarify your case, the simulator provides an initial point of reference, and the article on Peppol explains which network these invoices will be circulated through.
To call a receipt of dues an invoice. The two documents have neither the same purpose nor the same accounting treatment, and confusing them muddies the association's accounts.
Omit the RNA number. It identifies the association, and its absence makes it difficult for the recipient to link the document.
Copying a VAT reference found elsewhere. This is the most costly mistake, because it gives a false sense of security and can backfire on the association.
Numbering as they go. An association has the same obligation of continuous sequence as a company, including when it only issues a few invoices per year.
Do not archive. A copy of each invoice must be kept, and the change of treasurer is when these records are lost. Use a shared folder rather than a file on a personal computer.
Can an association without a SIRET number issue invoices? Yes, it issues an invoice with its RNA number. However, a public client will require a SIRET number, and the association will have to request one.
Should members be charged? For the membership fee, no. For a good or service sold in addition to the membership, yes.
Can an association invoice a company? Yes, without any particular difficulty, provided that the activity in question is provided for in its statutes.
How do I correct an invoice that has already been sent? A credit note is issued to cancel the original invoice, using the correct references, followed by a new, correct invoice. A document that has been submitted cannot be modified.
Is this model suitable for an association subject to VAT? Yes, you just need to fill in the rate and amount lines instead of the exemption mention.
