How to Invoice a Client in France? The Invoicing Guide for Foreign Companies

I am Jim, a VAT specialist at Eurofiscalis. Every day, I assist international companies in securing their flows and ensuring the tax administration doesn’t come knocking at their door.

🎯 Key Takeaways:

• Mandatory Mentions: Every invoice must comply with Article 289 of the CGI (VAT numbers, address, date, etc.).
• B2B Sales (Goods): If you ship from the EU, it is an exempt intra-community delivery (Art. 262 ter I).
• B2C Sales (E-commerce): Above €10,000 in total European sales, you must collect French VAT via the One-Stop Shop (OSS).
• B2B Services: The “place of supply” rule applies. Your French client reverse-charges the VAT (Art. 283-2 of the CGI).
• Non-EU (DAP vs. DDP): The choice of Incoterm defines who is the importer and who pays the Import VAT.

What are the Basic Mentions on a French Invoice?

Do not play with fire. An incomplete invoice means a client who cannot deduct their VAT and a fine for you. According to Article 289 of the CGI, every document must be a perfect tax ID.

Essentials under Article 289:

• Full Identity: Name, head office address, and legal form.
• VAT Numbers: Yours (mandatory) and your client’s (critical for intra-community B2B).
• Invoice Number: A chronological sequence without “gaps.”
• Line-by-Line Detail: Quantity, precise description, unit price (excl. tax), and the applicable VAT rate (20%, 10%, 5.5%, or 2.1%).

💡 Expert Advice: Do not just settle for a VAT number provided by the client. Systematically verify it on VIES. An invalid number transforms your exempt sale into a taxable one. You will be the one paying the difference in case of an audit.

Which VAT Rate to Charge in France Based on Your Flow?

This is where calculation errors begin. The rules change radically whether you sell to a business (B2B) or a private individual (B2C).

1. How to Invoice a French Individual (B2C)?

If you sell goods to individuals in France from another EU country, you are doing Distance Selling.

• Below €10,000 (Global EU threshold): You invoice with the VAT of your home country.
• Above €10,000: You must charge French VAT (20%).
• The Solution: Use the One-Stop Shop (OSS) to report all your European VAT in one go.

2. How to Invoice a French Company (B2B)? Two Scenarios

This is where Eurofiscalis’ expertise becomes crucial. There are two types of B2B flows:

• Intra-community flow (from the EU): If the goods leave your country for France, it is an Intra-community Delivery (LIC). Rate: 0%. Mention: “Exemption de TVA, article 262 ter I du CGI”. To apply the reverse charge, you must:
• Be VAT registered in your country of establishment.
• Verify your French B2B client has a valid VAT number on VIES.
• Declare this delivery on the EC Sales List in the departure country.
• Local Sale (Stock in France): This is a major point of vigilance. If you have stock in France and deliver to a French B2B client registered for VAT, you must not charge VAT. This is the domestic reverse charge mechanism (Art. 283-1 of the CGI). Your client reports the tax. Mention: “Autoliquidation – Article 283-1 du CGI”.

Summary Table: VAT and Legal Mentions

Invoicing French Clients: DAP vs. DDP

If you are based in the USA, China, or the UK, importing into France is a minefield.

Invoicing a DAP Sale

In DAP (Delivered At Place), you deliver, but your client is the importer. They pay the customs duties and the import VAT during clearance.

• Invoice Implication: You invoice without VAT (VAT should not appear on the invoice).
• Advantage: No need for VAT registration in France for you.
• Disadvantage: Poor customer experience (surprise VAT fees and carrier handling fees upon delivery).

Invoicing a DDP Sale

In DDP (Delivered Duty Paid), you assume everything. You are the official importer of the goods on French soil.

• Obligation: You must possess a French VAT number and an EORI number.
• Mechanism: You pay the import VAT (generally reverse-charged on your French VAT Return via the ATVAI mechanism).
• Final Invoicing: The sale is considered a local sale in France.
• B2C client: Charge 20% French VAT.
• B2B client: Invoice without VAT. Your client reverse-charges the tax (Art. 283-1). Mention: “Autoliquidation – Article 283-1 du CGI”.

Specific Mentions and Supporting Documents: The Anti-Audit Shield

A French invoice without the correct mention is non-compliant. The French administration is highly procedural.

• Local Sale (Stock in France): Use standard French VAT (B2C) or Reverse Charge (B2B).
• Intra-community Delivery: You must absolutely keep proof of transport (CMR, signed delivery note) proving the goods left your country for France. Without this, the exemption is voided.

Documents to Keep:

1. Purchase and sales invoices.
2. Transport documents (The ultimate proof).
3. Proof of payment.
4. The client’s valid VAT number.

FAQ: Invoicing a Client Located in France

What mention should I put on a VAT-free invoice for France?

• For B2B services: “Autoliquidation – Art. 283-2 du CGI”.
• For local B2B sales from French stock: “Autoliquidation – Art. 283-1 du CGI”.
• For intra-community deliveries: “Exonération de TVA – Art. 262 ter I du CGI”.

Do I need a French VAT number to sell in France?

Not always, but it is necessary in three main cases: if you sell in DDP from outside the EU, if you hold stock in France, or if you make B2C sales without using the OSS scheme.

How do I verify a French client’s VAT number?

Use the official European Commission service: VIES (VAT Information Exchange System). It is the only proof accepted to justify tax-free intra-community B2B invoicing.