Freelancers & Consultants: Finland vs France VAT Rules

    How VAT obligations differ for freelancers & consultants between Finland and France.

    CriterionFinlandFrance
    Standard rate applied25.5%20%
    Registration threshold€15,000 annual turnover€85,800 (goods) / €34,400 (services)
    Filing frequencyMonthly or quarterlyMonthly or quarterly
    Invoicing constraintsStandard EU invoice requirements. E-invoicing mandatory for B2G. MyTax portal for online filing.Invoices must include a sequential number, date, seller/buyer details, VAT number, description, and amounts. E-invoicing mandatory for B2B from 2026.
    Sector-relevant regimesÅland Islands have VAT exemption for certain goods · Reverse charge for construction services · Real-time economy initiative pushing e-invoicingAuto-entrepreneur regime with simplified VAT · Special rules for DOM-TOM territories · E-invoicing mandate rolling out 2026-2027
    Penalty exposureLate payment interest at the base rate + 7%. Penalty surcharge of up to €5,000 for negligent errors.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

    Check your compliance

    Get a personalized Tax Health Score with actionable recommendations.

    Get Tax Health Score