Invoicing as an auto-entrepreneur to clients in other EU countries
I recently registered as an auto-entrepreneur and have some questions about the specific requirements for ºÚÁÏÍø×îÐÂÈë¿Ú invoices. For the time being, my clients are all located outside ºÚÁÏÍø×îÐÂÈë¿Ú (but within the EU).
1. Do my invoices need to be in ºÚÁÏÍø×îÐÂÈë¿Ú (as well as English), in order to comply with legal requirements in ºÚÁÏÍø×îÐÂÈë¿Ú?
2. I understand that at the end of the invoice there need to be some obligatory details about payment terms (when invoicing professionals), but wish to clarify what these are. As I understand it, they comprise:
- A stipulation of the délai de paiement, which should be 30 days from the end of the month in which the invoice is issued.
- A note about whether there is any discount for early payment.
- The taux de pénalité for late payment. I see there are two ways of calculating this () I would prefer to go with the lower level (3 x legal ºÚÁÏÍø×îÐÂÈë¿Ú interest rate), since I don’t want to alarm my regular clients who I trust will pay me.
- A note about the indémnité forfaitaire of €40.
Is this correct and if there is anything else I need to add here? Could you also let me know if the following formulation (modified from various versions found online) would be suitable?
Modalités de règlement:
Délai du reglement: 30 jours fin de mois.
Escompte pour paiement anticipé: néant.
Taux de pénalité: en cas de retard de paiement, application d’intérêts de 3 fois le taux légal selon la loi numéro 2008-776 du 4 âout 2008 ainsi qu’une indemnité fofaitaire de €40 due au titre des frais de recouvrement (Art. L441-6 du code du commerce).
3. Regarding the above payment terms, I assume that I do not have to claim these penalties in the case of late payment (one of my best clients is sometimes a little late with payments, but that’s ok with me). Is this correct?
4. As mentioned, I will be invoicing clients outside ºÚÁÏÍø×îÐÂÈë¿Ú (but in the EU). These clients are usually subject to TVA in their countries. As I understand the process, the fact that as an auto-entrepreneur I am not subject to TVA is irrelevant here, since it is the client who is responsible for paying it in their country.
Some sources (e.g. ) nonetheless suggest that I need a numéro de TVA intracommunitaire and will need to mention it on my invoices to EU clients (outside ºÚÁÏÍø×îÐÂÈë¿Ú)? Is this correct?
Do I also still need to note my TVA exemption as an auto-entrepreneur on these invoices?
5. Related to 4: do I then need to complete a déclaration européenne de services on the prodouane website? And is it right that I have to do this within a month of sending the invoice?
Sorry for the marathon of questions, but I hope they are all fairly straightforward. Thanks so much for your help!
