TLDR: Non-resident freelancers in France must apply differentiated VAT invoicing rules based on their location (EU/non-EU) and the type of transaction. The obligation to invoice and collect French VAT only applies if the transaction is territorially relevant in France and does not fall under self-assessment or exemption regimes.
General Obligations
Non-resident freelancers in France are subject to VAT obligations if they provide services or supply goods for consideration as part of an independent economic activity, whether regular or occasional. This applies to any individual or legal entity acting independently, without distinction between residents and non-residents.
Fiscal Representative for Non-EU Freelancers
Freelancers established outside the EU must appoint an accredited fiscal representative in France to handle formalities and pay VAT on their behalf. Without this appointment, the French client becomes responsible for paying the VAT and any potential penalties.
VAT Exemption for EU Freelancers
Freelancers established in another EU Member State may benefit from a VAT exemption in France if their turnover in the EU does not exceed €100,000 (previous year and current year) and if they have previously notified this option to the authorities of their Member State.
VAT Identification Number
Non-resident freelancers may be required to obtain a French VAT identification number, particularly when the French client is subject to VAT self-assessment (reverse charge).
Invoicing Rules
French invoicing rules do not automatically apply to freelancers established in another EU Member State when the French client is subject to self-assessment (reverse charge). In these cases, the freelancer is not required to issue an invoice according to French standards unless they have given explicit authorization to the client to invoice on their behalf.
Self-Billing
If the transaction is subject to self-assessment, the French client must issue a self-bill according to local rules, indicating the VAT due. This mechanism generally applies to B2B services between an EU freelancer and a French client with a French VAT number.
Mandatory Information on Invoices
Invoices issued by non-resident freelancers for taxable transactions in France must clearly indicate whether the VAT applied is French VAT or that of another country to avoid any ambiguity. This requirement is particularly relevant when the freelancer applies the VAT of their own Member State instead of French VAT.
Responsibility of the French Client
Non-EU freelancers who do not appoint a fiscal representative in France make the French client jointly liable for the payment of VAT and any potential penalties. This means that, in the absence of a representative, the client must pay the VAT due and is responsible for any errors or delays.