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Invoicing France: What Freelancers Need to Know

Stand: 29.03.2026

France is the second-largest EU market. The three key rules: comply with mandatory fields per Code Général des Impôts, apply autoliquidation (reverse charge) for B2B, and keep an eye on the upcoming Factur-X mandate from 2027.

Mandatory Invoice Fields

Per Art. 242 nonies A CGI, an invoice must include: full name and address of both parties, SIREN or SIRET number of the French client, invoice number and date, description of services, net amount, TVA rate and amount (or autoliquidation notice), payment terms and due date.

Important: From September 2026, large companies in France must send and receive e-invoices in Factur-X/ZUGFeRD format. From September 2027, this extends to SMEs. As a freelancer, you are not directly affected, but your French client may request an e-invoice in this format.

Practical Example

You are a consultant invoicing a SAS in Lyon for CHF 8,000 for a consulting project. Your client has a TVA number (FR...). Autoliquidation applies: issue the invoice without TVA. The invoice must state: 'Autoliquidation — TVA due par le preneur (Art. 283-1 CGI)'.

France is particularly strict on payment terms: the legal payment deadline is a maximum of 60 days from the invoice date (or 45 days end of month). Late payments automatically incur interest. Mappli generates the correct payment reference and autoliquidation notice automatically.

TVA Rates and Autoliquidation

France has four TVA rates: 20% (standard), 10% (reduced, e.g. renovation, transport), 5.5% (further reduced, e.g. food, energy) and 2.1% (super-reduced, e.g. medicines, press). Corsica has partly different rates.

Autoliquidation quick rule: Is your client a company with a TVA number (FR...)? Invoice without TVA, with autoliquidation notice (Art. 283-1 CGI). You do not need to register for TVA in France.

What Mappli Does for You

When you create an invoice for a French client through Mappli:

• Autoliquidation notice is automatically added when your client has a TVA number
• Payment reference (SCOR) is generated from your invoice number
• IBAN and BIC are correctly formatted for French banks
• Invoice can be created in French, German or English

Sources

• Code Général des Impôts — Code Général des Impôts: mandatory invoice fields and TVA rules on Légifrance. legifrance.gouv.fr ↗
• Factur-X / E-Invoicing — Official DGFiP information on the e-invoicing mandate (Factur-X) in France. impots.gouv.fr ↗
• SCOR / ISO 11649 — Structure and check digit calculation of the structured payment reference per ISO 11649. Finance Finland (PDF) ↗
• Reverse Charge (EU) — EU VAT Directive: Art. 196 on reverse charge for B2B services. EUR-Lex ↗

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