\documentclass[a4paper,11pt]{article}
\usepackage[french]{babel}
\usepackage[latin1]{inputenc}
\usepackage{a4}
\usepackage{times}
\usepackage{fancybox}
\usepackage{babel}
\usepackage{doublespace}
\usepackage{vmargin}
\usepackage{supertabular}
\usepackage{lastpage}
\usepackage{array}
\usepackage{eurosym}
\usepackage{ifthen}

\makeatletter
\makeatother

<TMPL ENTETE>

%#marges                  %#exterieur                      %#interieur
\setmarginsrb {1cm}{40.21503pt}{1cm}{0cm} {40.21503pt}{1cm}{1cm}{1cm}
\renewcommand{\topmargin}{0.3cm}

\newcommand\PBS[1]{\let\temp=\\#1\let\\=\temp}

\begin{document}
\singlespace

\vspace*{2.5cm}


%#adresse client
\hspace{9cm}\begin{tabular}{p{8cm}}
  {\large \bf <TMPL CLIENT>}\\
  <TMPL ADRESSE_CLIENT>\\
  <TMPL CP_CLIENT> <TMPL VILLE_CLIENT>\\
  \\\\
\ifthenelse{\equal{1}{<TMPL HAS_CLIENT_UETVA>}}{
  {\footnotesize Intra-community VAT n° : <TMPL CLIENT_UETVA>}\\
}{}
\end{tabular}

%#titre
{\LARGE \bf INVOICE}

\vspace*{1cm}

%#dates
\begin{tabular}{p{5cm}r}
  \hline
  {\bf Number} &  <TMPL NUM_FACTURE>\\
  \hline
  {\bf Estimate associated} & <TMPL DEVIS_INTITULE>\\
  \hline
  {\bf Date of issue} & <TMPL DATE_EMISSION>\\
  \hline
%  {\bf Term} & <TMPL DATE_ECHEANCE>\\
%  \hline
\end{tabular}

\vspace*{1cm}

%#description
<TMPL FAC_DESCRIPTION>
%#<DESCRIPTION_PRESTATION>

\vfill{}
%#articles
<TMPL ARTICLES>
<TMPL PRESTAS>

<TMPL ACCROCHE>

%#précisions
\begin{flushright}

  \begin{tabular}[t]{|b{6cm}>{\PBS\raggedleft}b{3cm}|}
        \hline
        <TMPL GLOBAL_HT>
        <TMPL DETAIL_TVA>
        Total TI & <TMPL GLOBAL_TTC>\\
        \hline
        <TMPL ACCOMPTE>
  \end{tabular}

\end{flushright}

%#commentantaire frais
<TMPL CHARGE_COMMENTAIRE>\\

\end{document}