The substrate with electrodes is formed of a transparent material onto which is deposited a film (1) of a transparent conductive material of thickness e.sub.1 and of refractive index n.sub.1, said film being structured to form a set of electrodes (1a) whose contours (8) delimit insulating spaces (3), wherein the insulating spaces (3) are filled with a transparent dielectric material of thickness e.sub.2 and of refractive index n.sub.2 so that the respective thicknesses of the conductive material and the dielectric material are inversely proportional to the values of the refractive indices of said materials and said dielectric material forms neither depressions nor beads at the contour (8) of the electrodes. A hardcoating layer (7) may be disposed between the substrate (5) and the electrodes and a protective film (9) added.The substrate with electrodes is obtained by UV irradiation through a single mask.