Your French consulting business has just won a client in Brussels, Berlin or Madrid. Good news, and an invoice that works a little differently.
For a service supplied to a business established in another European Union country, you invoice excluding VAT, with your VAT number, your client’s VAT number and the mention “Autoliquidation”, the French legal wording for reverse charge. You then report the transaction on your French VAT return and in the European services declaration (déclaration européenne de services, DES).
What the rules say
- VAT is due in the client’s country. Between businesses, the place of supply of services is, as a rule, the client’s country (Article 44 of Council Directive 2006/112/EC, the EU VAT Directive), and it is the client who pays the VAT (Article 196 of the same directive). It is the mirror image of the rule you apply when you buy a service from a supplier in another EU country (Articles 259, 1° and 283, 2 of the French Tax Code, Code général des impôts, CGI).
- The invoice. It shows your intra-EU VAT number (numéro de TVA intracommunautaire), your client’s VAT number and the mention “Autoliquidation”, in addition to the usual invoice mentions (Article 289 of the CGI; Article 242 nonies A of Annex II to the CGI, 4° and 13°, version in force since 1 January 2025).
- The VAT return. The amount excluding VAT is reported among the transactions not taxable in France: line E2 of the CA3 VAT return (déclaration de TVA CA3), filed monthly or quarterly (notice 3310-CA3, 2026).
- The DES. It is filed on the online service of the French customs (douane), no later than the tenth working day of the month following the one in which VAT became chargeable in the client’s country. As a rule, that is the month in which the service is performed, or the month in which you receive a payment on account (Article 289 B, III of the CGI; BOFiP, the official guidance of the French tax authorities, BOI-TVA-DECLA-20-20-40, § 230, version in force since 16 February 2022).
- Penalties. A missing, late or incorrect DES may lead to fines (Article 1788 A of the CGI).
Some services follow other rules, for example services connected with immovable property, or admission to events.
Is your client a private individual? The rule is different: see the frequently asked questions.
Example: a consulting SASU, in April 2027
A consulting SASU (a simplified joint-stock company with a single shareholder) completes, on 30 April 2027, a €12,000 assignment for a company established in Belgium.
- Before invoicing : it checks the client’s VAT number on the European Commission’s VIES service (VAT Information Exchange System).
- The invoice : €12,000 excluding VAT, with no French VAT, both VAT numbers, the date of the service and the mention “Autoliquidation”.
- Its monthly VAT return for April : €12,000 on line E2.
- Its DES for April : filed no later than the tenth working day of May 2027, with the client’s VAT number and the amount excluding VAT.
Its Belgian client declares the VAT itself, in Belgium.
Good habits
- Check the VAT number of each new client on VIES, and keep a record of the check.
- Show the date of the service on the invoice, or the period of the assignment.
- List your invoices to EU clients every month : it is the basis of your DES.
These points are general and indicative. Every situation is unique: they may not suit yours, and must be confirmed with a professional before any decision.
What your accountant does
- Your invoices checked from your first client established in another EU country.
- Your VAT returns and DES prepared and filed on time, for your business clients in the EU.
- Your calendar of deadlines, shared from the start of the financial year, with reminders before each one.
- E-invoicing : the French reform also provides for the transmission to the tax authorities of data on your international transactions. We tell you what changes for you: see our article on e-invoicing.
VAT on your sales to private individuals established in other EU countries, declared through the One-Stop Shop (OSS, guichet unique), remains outside our engagement: it stays in your hands, with a specialist if needed.
This support is offered first to clients who entrust us with their accounting and tax all year round, as an additional service depending on the case. A quick check with no particular stakes can be part of your regular follow-up; a more complex situation is invoiced separately.
Either way, we discuss it with you first.
No accountant yet after incorporation? Start on a sound footing
Already working with an accountant, and looking for closer follow-up on your DES? Change accountant in 3 steps
Going further: recovering VAT on meals, hotels and travel (in French), the VAT franchise thresholds (franchise en base de TVA) (in French), consultant with an SASU and our tax services.
No accountant yet? Estimate now the budget for your support by a chartered accountant, for your situation: estimate my budget · After incorporation, start on a sound footing
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Frequently asked questions
Which mention should appear on an invoice to a business client in another EU country?
The mention “Autoliquidation” (reverse charge), with your intra-EU VAT number and your client’s VAT number, in addition to the usual invoice mentions. The amount is excluding VAT: your client pays the VAT in its own country (Article 242 nonies A of Annex II to the French Tax Code, CGI).
When must the European services declaration (DES) be filed?
No later than the tenth working day of the month following the one in which VAT became chargeable in the client’s country, as a rule the month in which the service is performed. The DES is filed on the online service of the French customs (douane), with each client’s VAT number and the amount invoiced excluding VAT.
Invoicing a private individual in another EU country: is the rule the same as for a business?
No. For a private individual, the service is as a rule located in France, if your business is established there: you invoice as you would a French client, without the “Autoliquidation” mention or a DES. Some services follow specific rules, for example electronically supplied services, whose VAT can be declared through the One-Stop Shop (OSS): this area remains outside our engagement.
Business client in another EU country: should you check their intra-EU VAT number?
It is recommended: this number must appear on the invoice, and its validity can be checked free of charge on the European Commission’s VIES service. It confirms that your client is acting as a business subject to VAT.
Business clients in the European Union and already working with an accountant in France: how do you join us?
It is simple: you send your termination letter to your previous firm by registered post with acknowledgement of receipt (we give you an example to adapt); once our engagement letter is signed, we organise the handover of your file with them, in line with professional rules. See the steps to change accountant