VAT for Freelancers in France: Complete 2026 Guide

In France, freelancers must register for VAT once their annual revenue exceeds the franchise en base threshold: €36,800 for services and €91,900 for goods (2026 figures). Below these thresholds, you benefit from the VAT exemption (franchise en base de TVA) and don't charge VAT on your invoices.

However, if you sell to businesses in other EU countries, different rules apply. B2B services are generally subject to the reverse charge mechanism, meaning your client accounts for VAT in their country.

Voluntary registration is possible and sometimes advantageous — it allows you to reclaim input VAT on business expenses like equipment, software subscriptions, and professional services.

Since 2018, auto-entrepreneurs (micro-entrepreneurs) who exceed the franchise threshold must charge VAT. The transition can happen mid-year, and you must start charging VAT from the first day of the month following the threshold breach.

Key thresholds for 2026: • Services: €36,800 (tolerance up to €39,100) • Goods: €91,900 (tolerance up to €101,000)

Once you cross the threshold, you need to: 1. Apply for a VAT number (numéro de TVA intracommunautaire) 2. Start issuing VAT-compliant invoices 3. File VAT returns (monthly or quarterly)

French freelancers can file VAT returns either monthly or quarterly. The regime réel simplifié allows quarterly advance payments with an annual adjustment, while the regime réel normal requires monthly declarations.

Deadlines depend on your filing method: • Monthly filing: by the 19th-24th of the following month • Simplified regime: quarterly advances on April 15, July 15, October 15, December 15, with annual declaration by May 3

All filings must be done electronically via impots.gouv.fr or certified accounting software.

1. Not monitoring your threshold: Track your cumulative revenue monthly. Exceeding the threshold without registering can result in retroactive VAT liability.

2. Wrong invoice mentions: Once VAT-registered, every invoice must include your TVA number, applicable rate, and separate net/VAT/gross amounts.

3. Missing reverse charge on EU sales: When selling services to EU businesses, you must apply the reverse charge and include the mention 'Autoliquidation' on your invoice.

4. Not reclaiming input VAT: Once registered, you can deduct VAT paid on business purchases. Keep all receipts and ensure they include your company details.

France applies three main VAT rates: • Standard rate: 20% (most services and goods) • Intermediate rate: 10% (restaurants, renovation works, passenger transport) • Reduced rate: 5.5% (food products, books, cultural events) • Super-reduced rate: 2.1% (medicines, press publications)

As a freelancer providing digital services, consulting, or creative work, you'll typically charge 20%. Use the Taxelyo VAT Calculator to quickly compute your obligations.