Freelancers & Consultants: Belgium vs France VAT Rules
How VAT obligations differ for freelancers & consultants between Belgium and France.
| Criterion | Belgium | France |
|---|---|---|
| Standard rate applied | 21% | 20% |
| Registration threshold | €25,000 annual turnover | €85,800 (goods) / €34,400 (services) |
| Filing frequency | Monthly or quarterly | Monthly or quarterly |
| Invoicing constraints | Bilingual invoices may be required. Must include all standard EU fields. Credit notes must reference original invoice. | Invoices must include a sequential number, date, seller/buyer details, VAT number, description, and amounts. E-invoicing mandatory for B2B from 2026. |
| Sector-relevant regimes | VAT unit (grouping) for related entities · Cocontractor system for construction · Special regime for occasional international transport | Auto-entrepreneur regime with simplified VAT · Special rules for DOM-TOM territories · E-invoicing mandate rolling out 2026-2027 |
| Penalty exposure | Proportional fines from 10% to 200% of VAT due. Administrative penalties for procedural breaches. | 10% surcharge for late filing, 40% for deliberate non-compliance, 80% for fraud. |
Typical use cases
Digital Services
Software development, design, marketing, and other digital deliverables.
Consulting Services
Management, strategy, and advisory consulting engagements.
Creative Services
Photography, videography, writing, and artistic services.
Training & Coaching
Professional training, workshops, and coaching sessions.
Translation & Localization
Translation, interpretation, and content localization services.
Disclaimer : This tool is provided for informational purposes only and does not constitute professional tax advice. Consult a qualified tax advisor for decisions regarding your tax situation.Source : EU VAT Directive 2006/112/EC
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