Invoicing a Foreign Client: VAT and Details (EU and Non-EU)
Working with foreign clients opens great opportunities, but raises a question that confuses many freelancers: how do you handle VAT? The rules differ depending on whether your client is in the European Union or outside it, professional or individual. And surprise: even under the VAT franchise, you have obligations. Here is the manual.
The principle: where is VAT due?
For services between professionals, the general rule is that of the customer: VAT is due in the client's country, not yours. Concretely, you invoice without French VAT, and it is your client who declares it at home. This mechanism is called reverse charge.
But everything depends on three parameters:
- is your client professional (B2B) or individual (B2C)?
- are they located in the EU or outside it?
- is your service a service or a sale of goods?
Let's focus on the most frequent case for freelancers: service provision.
Professional client in the EU: reverse charge
If you invoice a company in another EU country, you draw up an invoice excluding tax with the note "Reverse charge" (Autoliquidation). Your client reverse-charges the VAT in their country.
Two obligations follow, even if you are under the VAT franchise:
1. You must obtain an intra-community VAT number from your tax office (the franchise does not exempt you for intra-EU services);
2. You must file a European Services Declaration (DES) summarising these operations.
This is the classic trap: many micro-entrepreneurs under the franchise are unaware that they must request an intra-community VAT number as soon as they invoice a service to an EU professional.
Individual client in the EU: variable rules
For an individual EU client (B2C), the general rule is that VAT is due in your country (so French, or absent if you are under the franchise). Exceptions exist for certain services (electronic, cultural), which may fall under the VAT one-stop shop (OSS). For a classic intellectual service invoiced to a European individual, you apply your French regime in principle.
Client outside the European Union
For a service invoiced to a client established outside the EU (professional or often individual), the service is generally outside the scope of French VAT: you invoice excluding tax, with no VAT. The invoice must clearly reflect this.
Beware, the rules vary depending on the exact nature of the service and the country: some services follow particular criteria. If in doubt, check the location of the service against the territoriality rules.
Summary table
| Client | Location | VAT on your invoice |
|---|---|---|
| Professional | EU | No VAT, "Reverse charge" note + intra-EU VAT no. + DES |
| Individual | EU | Your French regime (VAT or franchise) |
| Professional | Non-EU | Out of scope, no VAT |
| Individual | Non-EU | Generally out of scope, no VAT |
The details not to forget
On a foreign invoice, in addition to the usual details, remember:
- your intra-community VAT number and the client's (intra-EU operations);
- the "Reverse charge" note for intra-EU B2B;
- the currency and, where applicable, the exchange rate applied;
- the franchise note if you are subject to it.
Key takeaway: for a service to an EU professional, you invoice excluding tax with reverse charge — but you must obtain an intra-community VAT number and file a DES, even under the franchise. This is the most often-forgotten obligation.
VAT territoriality rules are technical: if in doubt about a particular situation, consult your tax office or an accountant. To understand your base regime, review our guide to freelance VAT regimes, and if you are considering working from abroad, see freelance and digital nomad.