Germany is France’s leading trading partner. In 2024, French businesses exported €78 billion in products to Germany, compared with €48.5 billion to the United States. The country alone accounts for more than 13% of international trade, well ahead of Belgium, China, and Spain. As a major trading partner, Germany requires French businesses to invoice local clients correctly.

Invoices sent to Germany need to be compliant so customers can claim value-added tax (VAT) deductions and pay on time. For VAT-exempt goods and services, compliant documents also ensure French businesses handle VAT correctly and avoid paying it later. In addition, France and Germany began moving to electronic invoices in 2025.

In this article, we explain how to send invoices to Germany, the rules for French businesses, VAT options, mandatory information, and the importance of digital billing, reporting, and invoicing by microenterprises.

Key takeaways

• French businesses are allowed to invoice German customers. They do not need special authorization or local registration because Germany is part of the European single market.

• How businesses handle VAT depends on the client and transaction types. For businesses, invoices exclude VAT and buyers account for the tax themselves. For individuals, French VAT applies solely to distance selling within the European Union for amounts less than €10,000. For totals above €10,000, charge German VAT via the One Stop Shop (OSS) system.

• Invoices issued to German customers must contain the usual business-to-business (B2B) information required, including both intracommunity VAT numbers and a detailed notice listing VAT exemptions for goods and services.

• Germany’s digital invoice formatting requirements do not apply to French businesses, who must instead comply with e-reporting requirements imposed by the French electronic invoicing reform. Nevertheless, many German customers still require XRechnung or ZUGFeRD formats.

• Several declarations are required, including the European Declaration of Services (DES), VAT summaries for deliveries of goods from the first euro, and special cases requiring a CA3 VAT declaration form.

Can French businesses invoice customers in Germany?

French businesses can invoice German customers. Invoices can be written in French, German, or both languages. Germany is part of the European single market, so there are no customs requirements. The change is how VAT is handled, which depends on the customer and transaction type.

European law also contains territoriality rules that determine which country pays VAT. If a service is provided to a customer subject to VAT, the tax is paid in the customer’s country, under the general territoriality rule (Article 259 of the General Tax Code [CGI], until recodification takes effect on January 1, 2027). If the customer is a German business, the service is not taxable in France. Instead, the customer accounts for VAT in Germany. If goods are delivered to a business with a VAT number, the supply is exempt from French VAT as an intracommunity delivery.

Note: In principle, the invoicing rules that apply are the ones in the jurisdiction where the transaction is considered to take place. However, Article 289-0 of the CGI contains an exception. If the customer self-liquidated VAT and the supplier is based in a different country, the supplier’s domestic invoicing rules—in this case, France—apply.

How do French businesses invoice customers in Germany?

Invoices must be denominated in euros. How they are handled depends on the country of taxation. For business customers, invoices usually exclude tax. The customer accounts for it through self-assessment, except for certain services considered taxable in Germany. For individuals, French VAT applies to distance selling within the EU for amounts less than €10,000 per year.

Note: Under French law, invoices are issued upon delivery of the goods or services. Article 289 of the CGI contains one exception. For VAT-exempt intracommunity deliveries of goods and services where the customer self-assesses VAT, invoices have to be sent no later than the 15th of the month following delivery. Although Directive 2011/7/UE sets a default due date of 30 days, German businesses often pay sooner. Their payment terms tend to be shorter, and they frequently offer early payment discounts.

How to invoice German businesses

Invoices sent to German businesses need to exclude tax. Businesses must verify the customer’s VAT number in the European Commission’s VAT Information Exchange System (VIES) database. The buyer then pays the VAT in Germany via self-assessment.

Here’s how to invoice businesses in Germany:

Verify German VAT numbers before sending invoices

The local name for VAT numbers is Umsatzsteuer-Identifikationsnummer. It begins with DE, followed by nine digits. Checking the VIES database to confirm the number is valid is free. An invalid identifier makes the exemption questionable, and the supplier is responsible for paying French VAT on the transaction.

Invoice excluding tax

Invoice totals cannot include tax or mention VAT. French businesses cannot invoice for German VAT because they are not responsible for the tax there. Charging French VAT is considered a wrongfully invoiced tax. The supplier becomes responsible for VAT merely by mentioning it, and then the customer cannot deduct it.

Instead, the invoice must include a notice of VAT exemption or self-assessment, depending on the transaction type.

Document transaction details

For deliveries of goods, any exemptions require proof that the merchandise actually left France. Proof could include a waybill or signed delivery slips. Store all probative documentation with the invoice.

Report transactions in declarations

Report the activity on CA3 VAT declaration forms and, as appropriate, on specific forms (DES for services and VAT summaries for goods).

How to invoice German individuals

For individuals, French VAT applies to distance selling and electronic services anywhere in the EU for amounts less than €10,000 per year. German VAT applies to amounts above that threshold and is declared via the OSS. Other business-to-consumer (B2C) services follow their own territoriality rules.

Here’s how to invoice individuals in Germany:

Verify the single threshold of €10,000

According to Article 259 D of the CGI, the threshold covers two types of transactions with individuals in the EU, regardless of country: distance selling and electronic services. The limit is calculated for the current and previous calendar years.

French VAT applies to amounts below this threshold. For instance, a sale of €500, excluding tax, to a German individual is considered a sale made in France and must include 20% French VAT. German VAT applies to higher totals. In this case, the price shown on the business’s website needs to reflect the correct tax rate. This requires the invoicing tool to be configured to the correct country.

Declare VAT via the OSS

By registering with the OSS, businesses can declare and pay German VAT from France via a single quarterly filing. Without OSS, businesses have to register for German VAT with the Finanzamt (the German tax center) and file periodic returns.

Include mandatory information

Invoices sent to German individuals need to contain prices including tax and precontractual information required by consumer law. This covers the 14-day right of withdrawal for distance selling.

What VAT rates apply in Germany?

Germany has two main VAT rates: a normal percentage of 19% and a reduced one of 7%. In practice, French businesses invoicing German businesses use neither rate because their invoices exclude tax. Customers account for German VAT themselves in their declarations.

Here are the two percentages used:

• Normal rate of 19%: This applies to all goods and services, including computer hardware, vehicles, clothing, furniture, beverages, and consulting services.

• Reduced rate of 7%: This applies to basic foodstuffs, books and ebooks, media, local passenger transport, museum and live performance tickets, and some medical devices.

What information is required on French invoices sent to Germany?

French invoices sent to Germany must contain mandatory information required on B2B invoices. This includes the parties’ identities, the invoice number and date, both intracommunity VAT numbers, a description of the services, and the payment due date, as well as a notice justifying the lack of VAT due to exemption or self-assessment.

Here is the information required on invoices:

• Full identity of both parties
  Invoices need to list the French supplier’s company name, address, legal form, establishment directory identification system (SIRET) number, and commercial register (RCS) number. They must also show the German customer’s name and address.

• Invoice number and date
  Every invoice must include a unique number from a continuous sequence, without duplicates, and the issue date.

• Intracommunity VAT numbers
  Invoices must include the French supplier’s intracommunity VAT number—which starts with FR followed by 11 digits—and the German customer’s VAT number. The two identifiers are necessary to exempt the supplier from VAT and for the customer to take the VAT deduction.

• Description, quantity, and price
  Invoices have to include a clear description of the goods or services, the quantity, the unit price excluding tax, any discounts, and the total excluding tax.

• Cross-border notice justifying lack of VAT
  Invoices must include a specific notice to justify the lack of VAT. The exact wording depends on the transaction type. Invoices for services must include the phrase “Autoliquidation, articles 44 et 196 de la directive 2006/112/CE” (“Self-assessment, Articles 44 and 196 of Directive 2006/112/CE”). Invoices for deliveries of goods must include the phrase “Exonération de TVA, article 262 ter, I du CGI et article 138 de la directive 2006/112/CE” (“Exempt from VAT, Article 262 ter, Section I of the CGI and Article 138 of Directive 2006/112/CE”). The two notices are not interchangeable.

• Payment due date
  All B2B invoices must state the due date, late penalty rate, and collection fee.

Glossary for German invoices

Use precise vocabulary in German invoices. Loose translations of tax notices might cause ambiguity and delay payment.

Here is a glossary of useful terms for establishing and reviewing invoices in German:

Note: The term “Gutschrift” can refer to a credit note and self-billing (i.e., an invoice issued by the customer). Under German law, anyone who issues a document titled “Gutschrift” that is not a self-issued invoice might be penalized. For credit notes, the terms “Rechnungskorrektur” and “Stornorechnung” are preferred.

Do electronic invoicing rules apply to French businesses invoicing in Germany?

French businesses are not required to send structured electronic invoices to German customers. The local requirement applies to transactions between businesses based in Germany. The French reform classifies invoices to other countries under e-reporting rather than mandatory electronic invoicing. In practice, though, many German customers require the XRechnung or ZUGFeRD digital formats.

Therefore, French businesses are subject to e-reporting requirements, meaning they need to report certain transactions not considered mandatory electronic invoices—including international activity—to tax authorities. This obligation follows the same timeline as the electronic invoicing reform: September 1, 2026, for large and intermediate-sized companies, and September 1, 2027, for small and medium-sized businesses (SMEs), very small businesses (TPEs), and microenterprises.

What declarations are required when invoicing in Germany?

Reporting obligations depend on the transaction type. For B2B services, businesses need to file the DES. Sales of goods require a VAT summary from the first euro, as well as a monthly statistical survey on intra-EU trade of goods (EMEBI).

Here is a closer look at each declaration required in addition to e-reporting:

• DES: This declaration covers any business based in France providing services to customers subject to VAT in other member states, for customers who self-assess VAT.

• VAT summary (ERTVA): ERTVA applies to intracommunity deliveries of goods and is required for VAT exemption. It starts from the first euro delivered and is filed monthly via the Declaration of Trade in Goods (DEB) web portal by the 10th business day. This declaration covers the exemptions described in Article 262 ter, Section I of the CGI.

• Monthly survey on EMEBI: A purely statistical survey that applies to businesses expressly solicited via a letter from customs, typically sent in December for the following year.

• CA3 VAT declaration: Transactions in Germany must appear on the appropriate lines in the CA3 form. They are distinct from taxable revenue in France. Declared amounts have to match the DES and ERTVA, because automated reconciliation between declarations often triggers requests for information.

• OSS declaration: This filing is required for the OSS option for declaring German VAT on B2C sales.

Microenterprises and VAT exemption thresholds

VAT-exempt microenterprises can invoice German businesses, but they must ask for the intracommunity VAT number the first time. The exemption means microenterprises don’t have to collect French VAT, but they still need to fulfill authentication and declaration requirements.

Many microenterprises send invoices to German customers with the notice “TVA non applicable, Article 293 B du CGI” (“VAT not applicable, Article 293 B of the General Tax Code”). Yet, this notice is not technically correct in this context. Services rendered to German businesses are not taxable in France for territoriality reasons, regardless of the service provider’s regime. Therefore, German invoices must contain the notice “Autoliquidation, articles 44 et 196 de la directive 2006/112/CE” (“Self-assessment, Articles 44 and 196 of Directive 2006/112/CE”).

Note: As of January 1, 2025, Directive 2020/285 exempts VAT on a cross-border basis. A small French seller’s B2C transactions might be taxable in France but exempt in Germany if its revenue within the EU is less than €100,000 and less than the German threshold of €25,000. The business has to first file a declaration at impots.gouv.fr and receive a number ending in EX.

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FAQs about invoicing in Germany by French businesses