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

> The invoice itself is quick to explain. The reform around it is what brings the questions from your client's finance team.

Source: https://back-bone.io/en/blog/rechnung-nach-frankreich  
Published: 2026-11-03 · Updated: 2026-11-03  
Category: Guides

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.

## Invoicing a client in France from Germany

For a service to a French business you invoice the net amount. Your client owes the French TVA. The invoice shows your VAT number, your client's VAT number (FR…) and the wording "Steuerschuldnerschaft des Leistungsempfängers". Send it by the 15th of the following month. Without an establishment in France, France's e-invoicing mandate does not apply.

### B2B invoice from Germany

For services to businesses, the place of supply is with the client (§ 3a(2) UStG). As you are not established in France, German invoicing rules apply (Article 219a of the VAT Directive).

On top of the usual [mandatory details](https://back-bone.io/en/blog/pflichtangaben-rechnung-deutschland) you need:

- the net amount with no VAT rate and no VAT amount
- your German VAT number and your client's French VAT number (§ 14a(1) sentence 3 UStG)
- the wording "Steuerschuldnerschaft des Leistungsempfängers" (§ 14a(1) sentence 1 UStG)

**Note on the invoice**

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

### Deadline and EC Sales List in Germany

The invoice has to go out by the 15th of the following month. You file the EC Sales List with the BZSt, for services by the 25th day after the quarter (§ 18a(2) UStG).

### Small businesses in Germany

Under the small business rule in § 19 UStG (Kleinunternehmer) your French business client still owes the tax. The note goes on the invoice, you do not need both VAT numbers (§ 19(1) sentence 2 UStG), and there is no EC Sales List (§ 18a(4) UStG).

The right lines are in [Small business invoice wording](https://back-bone.io/en/blog/kleinunternehmer-rechnung-formulierung).

## Invoicing a client in France from Austria

For a service to a French business you invoice the net amount. Your client owes the French TVA. The invoice shows your VAT number, your client's VAT number (FR…) and a note on the transfer of tax liability. Issue it by the 15th of the following month. Without an establishment in France, France's e-invoicing mandate does not apply.

### B2B invoice from Austria

For you, § 3a(6) of the Austrian VAT Act puts the place of supply with the client. As you are not established in France, Austrian invoicing rules apply (Article 219a of the VAT Directive).

On top of the usual [mandatory details](https://back-bone.io/en/blog/pflichtangaben-rechnung-oesterreich) you need, under § 11(1a) UStG AT:

- the net amount with no VAT amount
- your VAT number and your client's French VAT number
- a note on the transfer of tax liability

**Note on the invoice**

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

### Deadline and recapitulative statement in Austria

In Austria too, the invoice has to be issued by the 15th of the following month ([USP, reverse charge](https://www.usp.gv.at/themen/steuern-finanzen/umsatzsteuer-ueberblick/weitere-informationen-zur-umsatzsteuer/umsaetze-mit-auslandsbezug/reverse-charge.html)). You report the sale in the recapitulative statement through FinanzOnline, monthly, or quarterly if you file quarterly VAT returns, each time by the end of the following month.

### Small businesses in Austria

Even with the exemption under § 6(1)(27) UStG AT (up to €55,000), you need a VAT number for services to businesses in other EU countries, issue a net invoice with the reverse-charge note and file a recapitulative statement. That is how the [Austrian Chamber of Commerce (WKO)](https://www.wko.at/steuern/gruenderinnen-uid-nummern) describes it. The [USP](https://www.usp.gv.at/themen/steuern-finanzen/umsatzsteuer-ueberblick/weitere-informationen-zur-umsatzsteuer/umsaetze-mit-auslandsbezug/umsatzsteuer-identifikationsnummer.html) also confirms that small businesses get a VAT number for this.

The right lines are in [Small business invoice wording](https://back-bone.io/en/blog/kleinunternehmer-rechnung-formulierung).

**TL;DR · Key facts**

- B2B: net amount, both VAT numbers, the reverse-charge note, plus « Autoliquidation » in French.
- Invoice by the 15th of the following month. EC Sales List with the BZSt (Germany) or recapitulative statement in FinanzOnline (Austria).
- Private customers: German or Austrian VAT. Digital services above €10,000 at 20% TVA through the OSS.
- E-invoicing: French businesses must receive e-invoices since 1 September 2026, SMEs must issue them from 1 September 2027. Not for senders without an establishment in France.

**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](https://www.bzst.de/DE/Unternehmen/Umsatzsteuer/One-Stop-Shop_EU/one_stop_shop_eu_node.html). 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

**Email to the client**

```text
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](https://back-bone.io/en/blog/mahnung-frankreich).

> My goal is to optimise and automate back-office tasks so that we founders can focus on what matters most.
>
> Automating back-office work with AI agents and AI integrations is the future – that's why I built Backbone!

## How Backbone does it

Invoices to France, done right. In the app, or in a chat with ChatGPT, Claude and many more.

1. **Invoice to France** Reverse charge, with « Autoliquidation ».
2. **Check the details** Checked before it goes out. You issue it.
3. **Off to the client** You approve. Only then does it go out.

## Frequently asked questions

### Do I have to send e-invoices to French clients?

No, as long as you have no establishment in France. According to impots.gouv.fr, the mandate under Article 289 bis CGI does not cover you.

### What does my French client report from 2027?

From 1 September 2027 it reports purchases on which it owes the TVA itself through e-reporting. That applies whatever its size. Your invoice stays the same.

### Do I need my client's SIREN number?

Usually not. 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.

### Do I have to register for VAT in France?

Not for services to businesses. Your client owes the tax. For digital services to private customers, the One Stop Shop in your own country covers it.

**Your invoice to France in minutes**

Tell your AI chat, Backbone sets the note, the tax and the mandatory details, and you confirm. Ready in minutes, no bookkeeping knowledge needed. 7-day trial, card required.

- [Try for 7 days](https://back-bone.io/en/sign-up)

---

General information, not legal or tax advice and no review of your case. Details on providers and laws can change. For your case, follow your tax adviser.

Checked on 28/10/2026

Sources: [§ 3a UStG (DE)](https://www.gesetze-im-internet.de/ustg_1980/__3a.html) · [§ 14a UStG (DE)](https://www.gesetze-im-internet.de/ustg_1980/__14a.html) · [§ 18a UStG (DE)](https://www.gesetze-im-internet.de/ustg_1980/__18a.html) · [§ 19 UStG (DE)](https://www.gesetze-im-internet.de/ustg_1980/__19.html) · [European Commission, invoicing rules](https://taxation-customs.ec.europa.eu/taxation/vat/vat-businesses/invoicing_en) · [impots.gouv.fr, reform calendar](https://www.impots.gouv.fr/professionnel/questions/partir-de-quand-suis-je-concerne-par-la-reforme-de-la-facturation) · [impots.gouv.fr, foreign businesses](https://www.impots.gouv.fr/international-professionnel/le-reporting-pour-les-entreprises-etrangeres-sans-etablissement-stable) · [service-public.fr, mandatory invoice details](https://entreprendre.service-public.gouv.fr/vosdroits/F31808) · [BOFiP, standard rate](https://bofip.impots.gouv.fr/bofip/1376-PGP.html/identifiant%3DBOI-TVA-LIQ-20-20140919) · [BZSt, EC Sales List](https://www.bzst.de/DE/Unternehmen/Umsatzsteuer/ZusammenfassendeMeldung/zusammenfassendemeldung_node.html) · [BZSt, One Stop Shop](https://www.bzst.de/DE/Unternehmen/Umsatzsteuer/One-Stop-Shop_EU/one_stop_shop_eu_node.html) · [USP, reverse charge](https://www.usp.gv.at/themen/steuern-finanzen/umsatzsteuer-ueberblick/weitere-informationen-zur-umsatzsteuer/umsaetze-mit-auslandsbezug/reverse-charge.html) · [USP, recapitulative statement](https://www.usp.gv.at/themen/steuern-finanzen/umsatzsteuer-ueberblick/weitere-informationen-zur-umsatzsteuer/umsaetze-mit-auslandsbezug/zusammenfassende-meldung-zm.html) · [USP, VAT identification number](https://www.usp.gv.at/themen/steuern-finanzen/umsatzsteuer-ueberblick/weitere-informationen-zur-umsatzsteuer/umsaetze-mit-auslandsbezug/umsatzsteuer-identifikationsnummer.html) · [WKO, VAT numbers for founders](https://www.wko.at/steuern/gruenderinnen-uid-nummern)