A substrate with transparent electrodes is formed from a transparent material on which is deposited a film of a transparent conducting material with a thickness e 1and a refractive index n 1. A substrate with transparent electrodes is formed from a transparent material on which is deposited a film of a transparent conducting material with a thickness e 1and a refractive index n 1. The film is structured to form an assembly of electrodes of which the contours delimit some insulating spaces. The insulating spaces are lined with a transparent dielectric material with a thickness e 2and a refractive index n 2, such that the respective thickness of the conducting material and the dielectric material may be inversely proportional to the values of their refractive indices and such that the dielectric material forms neither depression nor bead at the level of the contour of the electrodes. A hard coating may be interposed between the substrate and the electrodes and a protective film added. An independent claim is also included for fabrication of this substrate with transparent electrodes obtained by ultraviolet irradiation through a single mask.