A client abroad does not exist. There are three of them, and they take three different invoices.
The three clients hidden behind one phrase
A company in another country of the Union
The most common and most mapped-out case. The invoice follows particular rules and requires the client to supply a valid identification number, dealt with above. The mention to put on the invoice is checked with an accountant.
A company outside the Union
The treatment differs, and it depends on the exact nature of the service and the client's country. It is the case where improvising costs most, because the correction happens after an inspection.
An individual, wherever they are
The case most often handled wrongly, because creators reflexively apply the rule for companies. An individual supplies no number, and the treatment follows other rules depending on where they live.
The number you will be asked for
Being identified is not the same as charging the tax
That is the most frequent confusion, and it blocks creators for months. Depending on your regime, you may need a number for dealings with companies in other countries without becoming liable for the tax on your local sales. Those are two distinct situations, and an accountant separates them in one conversation.
What to ask a foreign client for
Seven pieces of information, before issuing.
The exact registered name.
The full address of the head office.
The identification number, to be checked.
The country where the service will be used.
The name and department of the person who approves.
The address to send the invoice to.
And the internal order reference, if there is one.
What to write in the quote for a foreign client
Six lines, added once and for all.
The client's country of establishment, as they declare it.
The currency and the day the rate is fixed.
Who bears the bank charges.
The payment term in days, with a date.
The language of the service, if it differs from yours.
And a note that the price is before any applicable taxes.
The currency is a decision, and it is not the price
Invoicing in another currency shifts the exchange risk onto you. If you accept, write into the quote the currency, the day the rate is fixed, and who bears the conversion fees. A difference of a few per cent on a regular invoice quickly exceeds the margin on an order.
What changes in practice by client type
Six practical consequences.
The mandatory mention on the invoice.
The presence or absence of the tax.
The periodic returns to file.
The supporting documents to keep.
The usual payment term, often longer.
And the sending channel, paper or electronic depending on the country.
How to write an invoice that passes first time
Seven mentions, always the same.
Your full identifiers and the client's.
The invoice number, in a continuous series.
The issue date and the date of the service.
The exact description of the service, taken from the quote.
The amount before tax and, where applicable, the tax that applies.
The mandatory mention matching the client's case.
And the due date, written in plain terms.
What lengthens payment times abroad
Six frequent causes.
A missing order number on the invoice.
A currency different from the client's accounting system.
Sending to a person rather than to a department.
A description that does not match the order.
A local public holiday that shifts a whole cycle.
And a file format the client's system refuses.
How to get paid without losing money in fees
Six practices that protect your margin.
Comparing the total cost of the transfer, not only the stated fees.
Writing down who bears the bank charges, on both sides.
Avoiding split payments on small orders.
Setting a minimum invoice amount for distant clients.
Grouping several jobs onto one monthly invoice.
And checking the amount received, not only the amount invoiced.
When to ask an accountant for help
Six situations where the advice costs less than the mistake.
Before the first invoice to another country.
When a client asks for a number you do not have.
When you invoice an individual outside your country.
When your foreign turnover becomes regular.
When a client disputes a mention on the invoice.
And before any voluntary registration to a tax regime.
What to keep, and where
Seven documents, filed by order.
The signed quote or written agreement.
The proof of the number check.
The invoice issued, in its original format.
The proof of delivery, with its date.
The statement showing the payment received.
The exchanges approving the scope.
And the correspondence about the currency, if it differs from yours.
What changes according to the client
| The client | What appears on the invoice | To verify |
|---|---|---|
| A company in the same country | The local tax | Its company number |
| A company elsewhere in the union | A reverse-charge mention | Its valid intra-union number |
| A company outside the union | An out-of-scope service | Proof of its establishment |
What is kept with every invoice
The accepted quote, the contract, proof of file delivery, the transfer statement and the day's exchange rate. An audit asks for those five, never the invoice alone.
What is confirmed with an accountant
The regime applying to your situation, the treatment of currency conversion and the threshold beyond which the filing changes shape. These rules move and are not copied from a peer.
The most frequent mistakes
Six reflexes that cost a correction.
Issuing without checking the number, dealt with above.
Applying the company rule to individuals.
Forgetting the mandatory mention on the invoice.
Invoicing in the client's currency without fixing the rate.
Not keeping the proof of delivery.
And changing rule mid-year without speaking to an accountant.
One last marker: a foreign invoice is prepared before the assignment, not at the moment of sending it. Three questions asked in the first exchange and a thirty-second check are enough to avoid almost every correction.
Sources
Checked on 27 August 2026. Thresholds and rates change: where this guide and the official source disagree, the official source is right.
