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Invoicing from France

French VAT (TVA) guide for service businesses

20%

Standard Rate

10%

Intermediate Rate

FR

VAT Prefix

TVA

Local Name

VAT Registration in France

In France, VAT is called TVA (Taxe sur la Valeur Ajoutée). You register for TVA with the Service des Impôts des Entreprises (SIE).

Franchise en base de TVA

France offers a VAT exemption for small businesses. For service providers, the threshold is €37,500 in annual revenue (€41,250 current-year threshold).

Under this scheme, include on invoices: "TVA non applicable, art. 293 B du CGI."

E-invoicing Mandate

France is implementing mandatory e-invoicing (facturation électronique). All businesses must be able to receive e-invoices from September 2026. The smallest companies must comply with e-reporting obligations by September 2027.

Cross-Border SME Scheme (Directive 2020/285)

Since January 2025, small businesses established in other EU Member States can apply for VAT exemption in France, provided their EU-wide annual turnover does not exceed €100,000 and they meet France's local threshold. Registration is via a single prior notification in the Member State of establishment.

VAT Rates

Rate type	Percentage
Standard	20%
Reduced	10%
Second reduced	5.5%
Super-reduced	2.1%

For the full list of reduced rate categories, see the European Commission VAT rates reference.

Invoice Requirements (Mentions obligatoires)

French invoices (factures) must include:

Your details

1 Business name and address

2 SIREN/SIRET number

3 TVA intracommunautaire number

Client details

4 Client name and address

5 Client VAT number (if EU B2B)

Invoice details

6 Invoice number (numéro de facture)

7 Invoice date

8 Service date (date de la prestation)

9 Description of services

Amounts & terms

10 Unit price excluding VAT

11 TVA rate and amount

12 Total TTC + payment terms

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Cross-Border Invoicing

To EU Businesses (B2B)

For B2B services to other EU countries, apply the autoliquidation (reverse charge). Invoice without TVA — the buyer accounts for VAT in their country.

Required invoice note

"Autoliquidation"

To EU Consumers (B2C)

For most services to EU consumers, charge French TVA (20%). For digital services, OSS rules may apply.

Outside the EU

Services to non-EU clients are outside the scope of French TVA.

Required invoice note

"TVA non applicable - article 259-1 du CGI"

How Invoxo handles this

Invoxo validates EU VAT numbers via VIES automatically and applies the correct autoliquidation treatment for EU B2B sales. All mentions obligatoires are included on every facture—no manual lookups needed.

Learn more about reverse charge →

TVA Number Format

French VAT numbers follow the format: FR + 2 characters + 9 digits (SIREN).

Example

FR12345678901

Common questions

What is the franchise en base de TVA? ⌄

The franchise en base is a VAT exemption for small businesses with annual revenue below €37,500 (services). You don't charge TVA but must include the exemption note referencing Article 293 B du CGI.

What are the mentions obligatoires? ⌄

French invoices must include mandatory information: your SIREN/SIRET, TVA intracommunautaire number, invoice number, dates, client details, service description, amounts, and payment terms. Missing these can result in penalties.

When does the e-invoicing mandate start? ⌄

All businesses must be able to receive e-invoices from September 2026. The smallest companies must comply with e-reporting obligations by September 2027. Invoices will need to use structured formats via approved platforms.

How does autoliquidation work? ⌄

Autoliquidation (reverse charge) applies to B2B services to other EU countries. You invoice at 0% TVA and include the statement "Autoliquidation". The client handles VAT in their country.

Disclaimer: This guide covers common scenarios for service businesses invoicing from France. For complex situations, confirm requirements with your expert-comptable.