The Core Question: Do You Charge French VAT or Not?
If you work with French businesses from outside France — whether you are an EU freelancer, a UK consultant post-Brexit, or a non-EU service provider — the first question your invoice needs to answer correctly is the VAT question. The answer, in most B2B situations, is straightforward: you do not charge French VAT, and you do not need to register for French VAT.
The mechanism that makes this work is the reverse charge — a VAT simplification that shifts the tax liability from the supplier to the buyer. Instead of you collecting French VAT and remitting it to the French authorities, your French client accounts for it themselves in their own VAT return. For your invoice, the practical effect is that you show zero VAT, include both parties' VAT numbers, and add a specific mention confirming the reverse charge applies.
This guide covers how to invoice French clients correctly depending on where you are based — primarily for EU-based suppliers, with specific sections for UK suppliers post-Brexit and non-EU suppliers. It also covers the Factur-X e-invoicing question that is increasingly relevant as France approaches its September 2026 mandate deadline.
How the Reverse Charge Works for EU-Based Suppliers
When you provide services to a VAT-registered French business and you are established in another EU member state, the place of supply rule under Article 44 of the EU VAT Directive determines where the transaction is taxed. For B2B services, the place of supply is where the client is established — in this case France. This means the transaction is subject to French VAT in principle, but the liability to account for it is shifted to your French client under the reverse charge mechanism.
The legal basis in French domestic law is Article 283-2 of the Code Général des Impôts (CGI), which transposes the EU reverse charge obligation. Your French client will declare the VAT on their periodic French VAT return (Déclaration CA3) and simultaneously deduct it as input VAT if they are fully VAT-recoverable — meaning the net financial effect is typically zero for them.
For you as the supplier, the process is:
- Issue the invoice with zero VAT
- Include your own VAT identification number from your home country
- Include your French client's numéro de TVA intracommunautaire — their French intra-community VAT number
- Add the reverse charge mention (see exact wording below)
- Report the transaction in your home country's recapitulative statement for EU services (called different things in different countries — in Germany it is the Zusammenfassende Meldung, in France the DES)
You do not register for French VAT, you do not collect French VAT, and you do not file French VAT returns. The simplicity of this is the whole point of the reverse charge.
Note: The reverse charge applies specifically to services. For goods sold and delivered to France — including goods stored in a French warehouse — the rules are different and may require French VAT registration. If your business involves any physical goods, consult a tax advisor before assuming the reverse charge applies.
What to Write on Your Invoice — the Exact Reverse Charge Wording
Getting the reverse charge mention right matters. French tax authorities expect specific wording, and a missing or vague mention can cause your client's accounts payable team to return the invoice for correction. The standard options are:
Option 1 — French wording (most commonly expected by French clients):
Autoliquidation
Option 2 — French wording with legal basis:
TVA due par le preneur — Article 283-2 du CGI
Option 3 — EU Directive reference (accepted across all EU member states):
Reverse charge — Article 196, Directive 2006/112/EC
Any of these is legally acceptable. In practice, French clients often prefer the French wording since their accounting software is configured around French CGI references. Including both the French term and the EU directive reference on the same invoice is also perfectly valid and provides maximum clarity.
Beyond the reverse charge mention, your invoice must include:
- Your full legal business name and address
- Your intra-community VAT number from your home country
- Your French client's numéro de TVA intracommunautaire — verify this via the EU VIES system before issuing the invoice
- Your IBAN and optionally BIC for payment
- A sequential invoice number unique to your numbering sequence
- The invoice date
- The date of supply (the date the service was actually performed)
- A specific description of the service — "consulting services" is too vague; "UX design consultation, 12 hours, March 2026" is appropriate
- The net amount in the agreed currency
- Zero VAT amount, with the reverse charge mention explaining why
For a full breakdown of what goes on every professional invoice, see the how to write a professional invoice guide.
Verifying Your French Client's VAT Number — Non-Negotiable
Before you issue a reverse charge invoice to any French client, verify their VAT number through the EU VIES system at ec.europa.eu/taxation_customs/vies. This takes 30 seconds and protects you from a significant risk: if you apply the reverse charge based on an invalid or incorrect VAT number, you may be liable for the VAT that should have been charged.
French intra-community VAT numbers follow the format FR + 2 digits or letters + 9-digit SIREN number (example: FR23123456789). The format is distinct from the SIREN/SIRET company registration numbers, which are separate identifiers. Do not confuse them — a SIREN number alone is not a VAT number and cannot be used for reverse charge purposes.
Keep a record of each VIES verification — a screenshot or printout showing the date and the confirmation result. If a client's number is later found to have been invalid, your record of having verified it in good faith is meaningful evidence in your defence.
The Important Edge Case: French Clients Without a VAT Number
The standard reverse charge mechanism described above only works when your French client has a valid VAT number. This is where an important edge case arises: auto-entrepreneurs and micro-businesses operating under the franchise en base de TVA often do not have a French intra-community VAT number, particularly if they have not yet requested one from their tax office.
Without a valid French VAT number from your client, the standard reverse charge cannot apply. In this situation the place of supply rules still put the transaction in France, but the shift of liability to the buyer cannot occur because the buyer is not identifiable as a VAT taxpayer for this purpose. The practical outcome varies depending on your home country's rules — in some cases you may need to charge the VAT of your country of establishment on the invoice.
This is genuinely complex territory. The safe answer is to request your French client's VAT number before invoicing and check it on VIES. If they tell you they do not have one because they operate under the franchise en base de TVA, consult a tax advisor in your home country before issuing the invoice. The rules differ enough between EU member states that a general guide cannot give you a reliable answer for your specific situation.
For more on how the franchise en base de TVA works from the French business side, see the franchise en base de TVA guide.
The EC Sales List — Reporting Your French Transactions
If you are established in an EU member state and provide services subject to the reverse charge to French VAT-registered clients, you have a reporting obligation beyond just issuing the invoice correctly. You must include these transactions in your home country's recapitulative statement for EU services — known as the EC Sales List in the UK, the Zusammenfassende Meldung in Germany, the DES (Déclaration Européenne de Services) if you are filing from France, or equivalent names in other member states.
This statement lists each EU client's VAT number and the total value of services supplied to them during the reporting period. It is typically filed monthly, sometimes quarterly depending on your home country's rules. Failing to file it — or filing it incorrectly — can result in fines even if your invoices themselves are correct.
This obligation is often overlooked by freelancers who invoice across borders occasionally. If you have French B2B clients and you are EU-established, check with your accountant or tax advisor whether you are filing this correctly.
UK Suppliers Post-Brexit: What Has Changed
Brexit changed the legal framework but not the practical outcome for most UK freelancers invoicing French business clients. Here is the current position.
The UK left the EU VAT area on January 1 2021. UK businesses are now treated as non-EU (third-country) suppliers for French VAT purposes. However, the place of supply rules for B2B services still apply — when a UK supplier provides services to a VAT-registered French business, the place of supply is France, and the reverse charge mechanism applies.
Your invoice as a UK supplier to a French VAT-registered client should:
- Show zero VAT
- Include your UK VAT number if you are VAT-registered in the UK
- Include your French client's numéro de TVA intracommunautaire
- Reference the reverse charge — "Reverse charge applies" or the full EU directive reference is appropriate
- Show the net amount only
The key difference from the pre-Brexit position is that you are no longer required to file an EC Sales List in the UK for services (the UK removed this obligation for services after Brexit). However, your French client still needs to report the transaction on their French VAT return, so ensuring your invoice is structured correctly remains important.
If you are a UK supplier who is not VAT-registered in the UK — typically because your turnover is below the UK VAT registration threshold of £90,000 — you do not have a UK VAT number. In this case, you still do not charge French VAT on B2B services to France, but the invoice should note that no VAT is applicable due to the place of supply rules. Include your client's French VAT number and a reverse charge mention. Consult a UK accountant for specific guidance on your situation.
Non-EU Suppliers: US, Australia, Canada, and Beyond
For businesses and freelancers based entirely outside the EU — the United States, Australia, Canada, and other non-EU countries — the position is simpler in some ways and more complex in others.
For B2B services to French VAT-registered clients: The same principle applies — the place of supply is France, the French client accounts for the VAT, and you invoice without charging any VAT. Your invoice should include your client's French VAT number and note that the transaction is outside the scope of French VAT or that autoliquidation applies. You are not required to register for French VAT solely because of B2B service transactions with French clients.
For B2C services (selling to French private consumers): This is where non-EU suppliers face the most complexity. If you sell digital services — software, online courses, streaming, downloads — to French private individuals, French VAT applies and you may need to register for the EU One Stop Shop (OSS) scheme or register directly in France. The OSS threshold of €10,000 in EU-wide B2C digital sales applies. If you exceed it, OSS registration is required. Below it, the rules of your home country apply — but for non-EU businesses there is effectively no "home country" within the EU, making registration more likely to be needed. This is complex enough that professional advice is strongly recommended.
Practical note for US suppliers specifically: The US has no federal VAT system. This means there is no reverse charge mechanism in the US-equivalent sense. But for invoicing French B2B clients, the French reverse charge still applies because the place of supply rules put the tax liability with the French buyer. Your invoice shows zero VAT, notes the reverse charge, and your French client handles the rest.
Factur-X and the French E-Invoicing Mandate — Does It Apply to You?
France's e-invoicing mandate requires all French businesses to use structured Factur-X format invoices transmitted through a certified Plateforme Agréée from September 2026 for receiving and September 2027 for sending. The obvious question for foreign suppliers is: does this apply to you?
The direct legal answer: The French mandate governs French businesses. As a foreign supplier invoicing a French client, you are not directly subject to the French mandate.
The practical reality: Your French clients are subject to it. From September 2026, their Plateforme Agréée will receive incoming invoices. Some French businesses with automated accounts payable systems already prefer or require structured invoice formats, and this preference will only grow as the mandate deadline approaches. A standard PDF sent by email may create friction — it will need to be manually entered into their system rather than processed automatically.
What this means for you in practice:
If you invoice French clients occasionally and your volume is low, a well-structured PDF remains legally valid for now. If you invoice French clients regularly and at volume, sending a Factur-X compliant invoice proactively is worth considering — it removes friction, demonstrates compliance awareness, and means your invoices are processed faster.
A ZUGFeRD 2.4 / Factur-X 1.0.8 invoice is technically identical whether it is generated by a French or non-French tool. The embedded XML contains the same EN 16931-compliant data structure. The key is ensuring the reverse charge VAT treatment is correctly encoded in the XML — specifically that zero VAT is shown with the correct exemption reason code, not just a zero amount with no explanation. A PDF that looks correct but has incorrectly encoded XML will cause processing errors in your client's accounting system.
For a full explanation of the Factur-X format, profiles, and what makes an invoice compliant, see the Factur-X and ZUGFeRD compliance guide. You can also validate any invoice you generate using the free Facturwise validator.
A Practical Checklist Before Sending Your Invoice to a French Client
Use this before sending any invoice to a French B2B client from outside France:
- Your full legal name, address and VAT number included
- Your client's French numéro de TVA intracommunautaire verified on VIES and included
- Invoice shows zero VAT with reverse charge mention — "Autoliquidation" or "TVA due par le preneur — Article 283-2 du CGI" or "Reverse charge — Article 196, Directive 2006/112/EC"
- Date of supply included as a separate field from the invoice date
- Service description is specific and unambiguous
- Sequential invoice number follows your numbering sequence
- IBAN and BIC included in payment details
- If EU-based: transaction included in your home country's EC Sales List for the relevant period
- If sending Factur-X: reverse charge correctly encoded in the XML data layer, not just stated in the PDF
Common Mistakes When Invoicing French Clients From Abroad
Charging VAT from your home country on a B2B invoice to France. This is the most costly error. The place of supply for B2B services is France, not your home country. Charging German, Dutch or UK VAT on an invoice to a French business is incorrect — the French client will request a corrected invoice and you may face administrative issues with your own tax authority for incorrectly reporting the supply.
Not including the reverse charge mention. A zero-VAT invoice without any explanation looks like an error to an accounts payable clerk. The explicit reverse charge mention tells the system and the human reading the invoice exactly what the treatment is and why.
Using the client's SIREN or SIRET number instead of their TVA number. These are different identifiers. The VIES validation only works with the TVA intracommunautaire number in FR + 11 character format. An invoice that references a SIREN number as if it were a VAT number is incorrect.
Invoicing a French client who has no VAT number. If your client is an auto-entrepreneur without a TVA number, the standard reverse charge does not apply. Issuing a zero-VAT reverse charge invoice in this situation is wrong — seek advice before proceeding.
Forgetting the EC Sales List. Issuing the invoice correctly is only half the obligation for EU-based suppliers. The transaction must also appear in your home country's recapitulative statement for EU services.
For a broader look at how e-invoicing deadlines vary across EU countries, see the e-invoicing deadlines by country overview.
Frequently Asked Questions
Do I need to charge French VAT when invoicing a French business from another EU country?
No. When you provide services to a VAT-registered French business from another EU member state, the reverse charge mechanism applies under Article 44 of the EU VAT Directive and Article 283-2 of the French CGI. You invoice without VAT, include both VAT numbers, and add the reverse charge mention. Your French client self-assesses the VAT in France.
Do I need to register for VAT in France to invoice French clients?
Generally no, provided your French clients are VAT-registered businesses and you have no permanent establishment in France. The reverse charge removes the need for foreign suppliers to register for French VAT on B2B service transactions. Goods sales, warehousing in France, or B2C supplies are different and may require registration.
What exact wording must I put on my invoice for the reverse charge in France?
Use "Autoliquidation" or "TVA due par le preneur — Article 283-2 du CGI" for French-standard wording, or "Reverse charge — Article 196, Directive 2006/112/EC" for the EU-level reference. All are acceptable. The invoice must show zero VAT, include both VAT numbers, and show the net amount only.
Does the Factur-X e-invoicing mandate in France apply to foreign suppliers?
The mandate directly governs French businesses. As a foreign supplier, there is no direct legal obligation for you to send Factur-X. However, French clients will increasingly expect structured invoices as the September 2026 deadline approaches, and sending Factur-X proactively removes friction and speeds up payment processing.
I am based in the UK post-Brexit. Do I still get to use the reverse charge with French clients?
Yes. The reverse charge still applies to UK-based suppliers invoicing French VAT-registered businesses post-Brexit. No French VAT is charged. The invoice should reference the reverse charge, include your client's French VAT number, and show zero VAT. You are treated as a non-EU supplier rather than intra-EU, but the invoice outcome is the same.
What happens if my French client is an auto-entrepreneur without a VAT number?
The standard reverse charge cannot apply without a valid French VAT number. If your client operates under the franchise en base de TVA and has no VAT number, seek advice from a tax advisor in your home country before issuing the invoice. The correct treatment depends on your country of establishment.
Do I need to submit an EC Sales List for services to French clients?
If you are EU-established and provide services subject to the reverse charge to French VAT-registered clients, yes — you must report these transactions in your home country's recapitulative statement for EU services. Failing to file it can result in fines even if your invoices are correct.
Can I invoice French clients in a currency other than euros?
Yes. There is no legal requirement to invoice in euros. You can invoice in GBP, USD, or any currency as long as it is clearly stated. Invoicing in euros removes conversion uncertainty for both parties and simplifies reconciliation.
Facturwise generates Factur-X 1.0.8 and ZUGFeRD 2.4 compliant invoices with correctly structured XML for reverse charge scenarios — zero VAT with the appropriate exemption code encoded in the data layer, not just stated in the PDF. The same account covers invoicing French and German clients from a single setup. Create your first compliant invoice for free.
This article is for general informational purposes only and does not constitute legal, tax or professional advice. VAT rules for cross-border transactions are complex and vary depending on your country of establishment, the nature of your services, and your client's VAT status. Always consult a qualified tax advisor or accountant for advice specific to your situation before issuing invoices to foreign clients.