Invoicing as a Freelancer in France: Complete Guide 2026

France has become one of Europe's most active freelance markets, driven largely by the popularity of the auto-entrepreneur (micro-entreprise) regime. With over 2.5 million micro-entrepreneurs registered across the country, the simplified status has made it easier than ever to start working independently. But simplified does not mean obligation-free — French invoicing rules are precise, and non-compliance carries real financial penalties.

This guide covers everything you need to know about invoicing as a freelancer in France in 2026, from choosing your legal status and registering your business to mandatory invoice fields, TVA rules, social contributions, and the upcoming e-invoicing mandate.

Choosing Your Freelance Status

Before issuing your first facture (invoice), you need to choose a legal structure. France offers several options for independent workers:

Auto-Entrepreneur (Micro-Entreprise)

The most popular choice for freelancers. It offers simplified accounting, flat-rate social contributions, and no TVA collection below certain thresholds. Revenue caps for 2026 are €188,700 for commercial activities and €77,700 for services.

EURL (Entreprise Unipersonnelle à Responsabilité Limitée)

A single-member limited liability company. More administrative overhead but allows deducting actual expenses and has no revenue cap. Suitable for freelancers earning above the micro-entreprise thresholds.

SASU (Société par Actions Simplifiée Unipersonnelle)

A single-shareholder simplified joint-stock company. Offers the most flexibility in terms of remuneration (salary vs. dividends) but comes with higher setup and running costs.

For most freelancers starting out, the auto-entrepreneur regime is the obvious choice. The rest of this guide focuses primarily on this status, while noting where rules differ for other structures.

Registering Your Business

Since 2023, all business registrations in France go through the Guichet Unique (one-stop shop) managed by the INPI (Institut National de la Propriété Industrielle) at procedures.inpi.fr.

Steps to Register as Auto-Entrepreneur

1. Create an account on the Guichet Unique portal.
2. Complete the online declaration, providing your identity, address, and chosen activity (code APE).
3. Submit the required documents (ID, proof of address).
4. Receive your SIRET number — this is your unique business identifier, required on every invoice.

Mandatory Invoice Fields (Mentions Obligatoires)

French commercial law (Code de commerce, articles L441-9 and R123-237) requires specific information on every invoice. Missing a single mandatory field can result in a fine of €15 per missing mention (up to 25% of the invoice total) for individuals, or €75,000 for companies.

Every Invoice Must Include

1. Invoice date (date d'émission) — The date the invoice is issued.
2. Sequential invoice number (numéro de facture) — Unique, based on a continuous chronological sequence with no gaps. You may use series (e.g., F-2026-001).
3. Date of sale or service (date de la prestation) — When the service was performed or goods delivered.
4. Seller identity — Full name, the mention "Entrepreneur individuel" or "EI" for sole proprietors, full address, and SIREN or SIRET number.
5. Buyer identity — Company name (raison sociale) and address for business clients; full name and address for individuals (unless they object).
6. Purchase order number (numéro de bon de commande) — If one was issued.
7. TVA identification number (numéro de TVA intracommunautaire) — For both parties, on invoices above €150 HT.
8. Description of goods or services — Detailed enough to identify the transaction, with quantities and unit prices excluding tax (prix unitaire HT).
9. TVA rate and amount — The applicable rate and calculated tax for each line. Or the exemption mention if TVA-exempt.
10. Total amounts — Both HT (hors taxes, excluding tax) and TTC (toutes taxes comprises, including tax).
11. Payment terms — Due date, accepted payment methods.
12. Early payment discount — Or the mention "Escompte pour paiement anticipé : néant" (no early payment discount) if none is offered.
13. Late payment penalty rate (taux de pénalités de retard) — Must be stated, typically the BCE rate + 10 points.
14. Fixed recovery fee — The mention of a €40 flat compensation for recovery costs (indemnité forfaitaire de recouvrement), mandatory for B2B invoices.

Special Mention for Auto-Entrepreneurs (TVA-Exempt)

If you benefit from the franchise en base de TVA (VAT exemption), you must include this exact mention on every invoice:

"TVA non applicable, article 293 B du CGI"

This replaces all TVA-related lines. You show only HT amounts — which equal TTC since no tax is applied.

TVA (Taxe sur la Valeur Ajoutée)

TVA is France's value-added tax, equivalent to VAT in other countries. France has four TVA rates:

Rate	Percentage	Applies To
Normal	20%	Most goods and services, including freelance consulting, design, development
Intermédiaire	10%	Restaurants, transport, home renovations, certain food products
Réduit	5.5%	Essential food, books, energy, cultural events, home energy improvements
Super-réduit	2.1%	Prescription medicines, press publications, live performances (first 140 showings)

Most freelance activities (consulting, development, design, marketing, writing, translation) fall under the 20% normal rate.

Franchise en Base de TVA (VAT Exemption)

Auto-entrepreneurs and other small businesses below certain revenue thresholds are exempt from collecting TVA. For 2026, the thresholds are:

Activity Type	Base Threshold	Increased Threshold (Seuil Majoré)
Commercial sales & accommodation	€85,000	€93,500
Services & liberal professions	€37,500	€41,250

How it works:

• Below the base threshold: You remain TVA-exempt.
• Above the base threshold but below the increased threshold: You become TVA-liable from 1 January of the following year.
• Above the increased threshold: You become TVA-liable immediately upon exceeding it.

Registering for TVA

When you exceed the threshold, you must:

1. Contact your Service des Impôts des Entreprises (SIE) to request a TVA identification number (numéro de TVA intracommunautaire).
2. Begin charging TVA on your invoices from the effective date.
3. File periodic TVA declarations (monthly or quarterly via CA3, or annually via CA12).
4. You can now deduct TVA paid on business purchases (TVA déductible).

Cotisations Sociales (Social Contributions)

As an auto-entrepreneur, you pay social contributions as a flat percentage of your revenue — not your profit. These contributions fund your health insurance, retirement, and other social protections through URSSAF.

2026 Rates

Activity Type	Social Contributions	CFP	Total (approx.)
Merchandise sales (BIC achat-revente)	12.30%	0.10%	12.40%
Commercial/artisanal services (BIC)	21.20%	0.30%	21.50%
Other services (BNC)	25.60%	0.30%	25.90%
Liberal professions (CIPAV)	23.20%	0.20%	23.40%

CFP = Contribution à la Formation Professionnelle (professional training levy).

URSSAF Declarations

You declare your revenue and pay cotisations to URSSAF either monthly or quarterly (your choice when registering). Declarations are made online at autoentrepreneur.urssaf.fr.

• Monthly: Due on the last day of the following month.
• Quarterly: Due on 30 April, 31 July, 31 October, and 31 January.

If your revenue for a period is zero, you must still file a declaration stating €0. Failure to declare results in penalties and estimated assessments.

Versement Libératoire (Optional Flat-Rate Income Tax)

Auto-entrepreneurs with household income below a certain threshold can opt for the versement libératoire — an additional flat percentage paid alongside cotisations that covers your income tax:

• 1.0% for commercial sales
• 1.7% for commercial/artisanal services
• 2.2% for liberal professions

This simplifies your tax situation significantly but is not always the most economical choice, especially if your income would place you in a low or zero tax bracket.

CFE (Cotisation Foncière des Entreprises)

The CFE is an annual local business tax based on the rental value of the premises you use for your activity. Key points:

• First year exemption: You are exempt from CFE in your first calendar year of activity.
• Low revenue exemption: If your annual revenue is below €5,000, you are exempt.
• Payment deadline: 15 December each year, via your professional tax account on impots.gouv.fr.
• Minimum amounts vary by municipality, typically ranging from €250 to €600 for small businesses.

Even if you work from home, you may still owe CFE. The amount is set by your local municipality and can vary significantly.

Invoicing EU and International Clients

Intra-EU B2B (Reverse Charge)

When invoicing a VAT-registered business in another EU country, the reverse charge mechanism applies — you do not charge French TVA. Your invoice must include:

• Your TVA intracommunautaire number
• The client's EU VAT number (verify it on the VIES system)
• The mention: "Autoliquidation — TVA due par le preneur, article 283-2 du CGI"

You must also file a DEB/DES (Déclaration Européenne de Services) for cross-border service transactions.

Clients Outside the EU

TVA is generally not applicable for services rendered to clients outside the EU. Include a reference to the relevant exemption article on your invoice.

Auto-Entrepreneurs and EU Invoicing

Even if you benefit from the franchise en base de TVA domestically, you must register for a TVA intracommunautaire number when providing services to EU businesses. You will not charge TVA, but you need the number for intra-EU reporting obligations.

E-Invoicing Mandate (Facturation Électronique)

France is implementing mandatory electronic invoicing for all B2B transactions. This is the biggest change to French invoicing in decades.

Timeline

Date	Obligation
1 September 2026	All businesses must be able to receive e-invoices. Large enterprises (grandes entreprises) and mid-size companies (ETI) must also emit e-invoices.
1 September 2027	SMEs (PME), micro-enterprises, and auto-entrepreneurs must emit e-invoices.

How It Works

E-invoices must be transmitted through either:

• The PPF (Portail Public de Facturation) — the government's free platform, or
• A PDP (Plateforme de Dématérialisation Partenaire) — a certified private platform.

Accepted formats are Factur-X (hybrid PDF/XML), UBL, and CII. Simple PDF invoices will no longer be sufficient for B2B transactions once the mandate applies to you.

Invoice Calculation Example

Auto-Entrepreneur (TVA-Exempt)

A freelance web developer under the franchise en base invoicing a French client:

Line	Amount
Web development services (5 days x €400/day)	2,000.00 €
TVA	Non applicable (art. 293 B du CGI)
Total due	2,000.00 €

Net income after cotisations (BNC at 25.6%): 2,000 - 512 = 1,488.00 €

Freelancer Registered for TVA

The same developer after exceeding the franchise threshold:

Line	Amount
Web development services (5 days x €400/day)	2,000.00 € HT
TVA 20%	400.00 €
Total TTC	2,400.00 €

The client pays €2,400. You remit the €400 TVA to the tax authority (minus any deductible TVA on your business expenses). Your net income before income tax is the same €2,000 HT minus cotisations.

Record Keeping

French commercial law requires you to keep all invoices and supporting documents for 10 years from the end of the fiscal year (Code de commerce, article L123-22). Tax authorities can audit up to 6 years back in certain cases.

For auto-entrepreneurs, the accounting obligations are simplified but still mandatory:

• Maintain a livre des recettes (revenue ledger) recording all income chronologically.
• For commercial activities: maintain a registre des achats (purchase register).
• Keep copies of all issued invoices and all received invoices.
• Store documents in a way that guarantees their integrity (digital storage is acceptable).

Practical Tips for French Freelancers

1. Start with sequential numbering from day one. Use a clear format like 2026-001, 2026-002, etc. Never skip or reuse a number.
2. Track your revenue against TVA thresholds. Once you approach €37,500 (services) or €85,000 (sales), prepare for TVA registration.
3. File URSSAF declarations on time, even when revenue is zero. Late declarations incur penalties of €55 per declaration.
4. Set aside 30-35% of revenue for taxes and cotisations. Between social contributions, income tax, and CFE, your effective burden is significant.
5. Open a dedicated bank account. Mandatory if your annual revenue exceeds €10,000 for two consecutive years.
6. Use proper invoicing software. Tools like KipBill automate sequential numbering, mandatory mentions, TVA calculations, and PDF generation — reducing errors and saving time on every invoice. The Starter plan at €3/month or Pro at €6/month covers everything most freelancers need.
7. Keep your documents for 10 years. Digital storage is fine, but ensure you can produce originals if audited.
8. Get a comptable if your situation becomes complex. When you start dealing with TVA, EU clients, or approaching micro-entreprise thresholds, professional advice pays for itself.

Summary

Invoicing as a freelancer in France requires attention to detail, but the auto-entrepreneur regime keeps things manageable for most independent workers. Register properly through the Guichet Unique, include all mentions obligatoires on your invoices, understand your TVA obligations, pay your URSSAF cotisations on time, and start preparing for the e-invoicing mandate. With the right tools and a solid understanding of the rules, you can stay fully compliant and focus on the work that earns your income.