Invoicing a client in France: reverse charge, autoliquidation and e-invoicing from 2026

Since September 2026 your French clients receive their purchase invoices through an approved platform. Your PDF still arrives, and still the comptabilité writes back: where does it say « Autoliquidation »? Where is our number? The invoice itself is quick to explain. The reform around it is what brings the questions.

Steuerschuldnerschaft des Leistungsempfängers.
Autoliquidation. TVA due par le preneur (article 196 de la directive 2006/112/CE).

Übergang der Steuerschuld auf den Leistungsempfänger.
Autoliquidation. TVA due par le preneur (article 196 de la directive 2006/112/CE).

Your invoice to France with Backbone: Backbone is the agentic back office for teams and agents. Tell your AI chat, ChatGPT, Claude or any other AI with MCP support: "Write an invoice to Atelier Lumière in Lyon for €2,400 for the October web design." With your client's French VAT number on file, Backbone sets the reverse charge with 0% and the note on who owes the tax, and checks the mandatory details. You confirm the draft. Ready in minutes, no bookkeeping knowledge needed.

« Autoliquidation »: the word your client looks for

In France your client owes the TVA, which the French call « Autoliquidation ». French businesses put « Autoliquidation » on their own invoices when the buyer owes the tax (service-public.fr, mandatory invoice details). That is the word your client looks for. Add it to yours, it saves a round of questions.

Private customers in France

For private individuals, the place of supply is where your business is (§ 3a(1) UStG). You charge 19% German or 20% Austrian VAT.

Digital services, telecoms and broadcasting are the exception. Once those sales to private customers in other EU countries exceed €10,000 in total, in the previous year or the current one, you charge French TVA at 20% (CGI Article 278) and report it through the One Stop Shop. With an OSS registration, these sales are left out of French e-reporting.

E-invoicing in France

The reform runs in two stages (impots.gouv.fr):

• 1 September 2026: all businesses in France must be able to receive e-invoices. Large companies and mid-sized companies (ETI) issue e-invoices and report their sales (e-reporting).
• 1 September 2027: SMEs and micro businesses issue e-invoices and report as well.

One sentence from the French tax authority matters for you: the e-invoicing mandate does not apply to foreign businesses without an establishment in France (Article 289 bis CGI). You can keep sending your invoice as a PDF.

Under the reverse charge, your client reports the purchase to the tax authority from 1 September 2027, whatever its size. For that it needs clean data from you. Expect questions about missing details.

You usually don't need your client's SIREN number. The new SIREN details are part of the French e-invoicing reform for businesses in France. Your invoice follows the rules of your own country. What you need for sure is your VAT number and your client's French VAT number. If your client gives you its SIREN, you can add it as well.

Sample wording

Madame, Monsieur, merci de nous communiquer votre numéro de TVA intracommunautaire pour notre facture. Nous facturons hors TVA (autoliquidation).
Cordialement.
Dear Sir or Madam, please send us your intra-EU VAT number for our invoice. We invoice without VAT under the reverse charge.
Kind regards.

If payment does not arrive, see Payment reminders to France.