Your first invoice will pay you less than the amount billed. Nothing went wrong, and here is exactly what happened.
The two moving parts
They must be separated mentally once and for all, because they have neither the same logic nor the same destination. The first is added to the price and passes through you. The second is taken out of the payment and will be accounted for later in your return. Confusing the two leads to under-invoicing or to setting aside the wrong amount.
The first: a tax that is not your money
Six characteristics to remember, stated in general terms.
It is added to the price, it is not taken out of it.
It passes through your account without belonging to you.
Whether it applies depends on your regime and your activity.
Some regimes exempt it as long as a threshold is not crossed.
Crossing that threshold changes the obligations that follow.
And the exact rule, the rate and the threshold are checked with an accountant.
The second: a withholding that is not lost
Six points, equally general.
It is subtracted from the amount paid, it is not added.
It is paid over by the client, not by you.
It is an advance, taken into account in your return.
Not all clients apply it the same way.
Its rate and the cases where it applies are checked with an accountant.
And it does not reduce your turnover, only that month's cash.
What that does to your cash flow
Six practical consequences, whatever the exact figures.
The amount received this month is lower than the amount invoiced.
Your annual income, however, remains that of your invoices.
The gap is settled at the return, not before.
So you must set aside what is not yours.
Cash calculated on transfers received understates the activity.
And cash calculated on invoices overstates the money available.
What your document must carry
Seven mentions, in almost every case.
Your full details and your professional identifier.
The client's exact details.
The issue date and a continuous number.
The description of the service, line by line.
The usage rights granted, with their duration.
The amount, the applicable tax or the exemption mention.
And the due date, written as a date.
Invoicing a client abroad
Six markers, to confirm for your case.
The treatment differs from a domestic client's.
Both professional identifiers are generally required.
A specific mention sometimes replaces the tax line.
The document remains complete even without that line.
The client declares on their side, under the applicable mechanism.
And checking beforehand avoids a payment being held up.
Invoicing a client outside the European Union
Six markers, also to confirm.
The treatment differs again, and depends on the nature of the service.
The currency must be stated without ambiguity.
Bank charges may reduce the amount received.
The payment delay is often longer.
Proof of the service may be requested.
And the applicable rule is checked with an accountant, case by case.
How to quote a price without ambiguity
Seven details to write into every quote.
The amount, in figures and in words.
The currency, next to the amount.
The mention saying whether tax is added or not.
The licence scope covered by that price.
What is invoiced on top, listed.
The quote's validity date.
And the expected payment date.
What to check before accepting a foreign order
Seven points, all in one go.
The exact name of the client's business.
Their professional identifier, if there is one.
The billing country, which may differ from the shipping country.
The settlement currency.
The payment delay this client actually applies.
Who bears the bank charges.
And the channel the payment will arrive through.
How to organise your documents
Six habits that are enough, with no complicated software.
One folder per year, one subfolder per month.
Continuous numbering, never reset.
A table with date, client, amount, withholding, status.
A copy of every written agreement, next to the document.
A backup on a second drive.
And a monthly thirty-minute review.
What you can deduct
Six categories commonly concerned, to validate with an accountant.
Shooting equipment and its upkeep.
Professional software and subscriptions.
A share of connection and phone costs.
Sending and returning products.
Training linked to the activity.
And professional bank charges.
What most often holds up a payment
Six causes, all avoidable in advance.
An approximate business name.
A missing professional identifier.
A mention absent from a cross-border document.
An order number not carried over.
A document sent to one person only.
And a due date phrased as a delay.
When to issue the document
Six simple markers.
On delivery, rather than on publication.
Never before the written order.
The same day when a deposit is received.
On the renewal date for an extended licence.
Before the end of the month, to avoid mixing two periods.
And always with a due date, never a vague delay.
What to keep, and for how long
Five categories, the exact period to be checked with an accountant.
The documents issued, in numbering order.
The matching written agreements.
The proofs of payment received.
The receipts for deducted expenses.
And the exchanges that change an order's scope.
The habit that makes all this easy
Just one: set aside immediately what is not yours. On every payment received, put the part matching the tax and the part matching the withholding into a separate account. What is left is your real income. That habit takes thirty seconds per invoice and removes every unpleasant year-end surprise.
The most frequent mistakes
Six reflexes that cost dearly.
Quoting a price without saying whether tax is added.
Treating the transfer received as your income.
Forgetting to track the crossing of a threshold.
Issuing document numbers that are not continuous.
Not keeping supporting documents for the required period.
And waiting for the return to discover the gap.
What decides whether to charge the tax
| The client | The usual treatment | To verify |
|---|---|---|
| A private individual in the same country | The local tax | Nothing special |
| A company in the same country | The local tax | Its company number |
| A company elsewhere in the union | A reverse-charge mention | A valid intra-union number |
What triggers registration
A turnover threshold reached, a nature of activity, or a voluntary option. The exact threshold and the switch date are confirmed with an accountant; they are calculated, not estimated.
What is kept with every invoice
The accepted quote, proof of delivery, evidence of the client's number and the payment statement. An audit asks for those four; the invoice alone is never enough.
What to ask an accountant
Six questions, to settle once and for all.
Which regime applies to my activity.
From when do my obligations change.
Which clients apply a withholding.
What must I write on a document for a foreign client.
What can I deduct in my situation.
And what share to set aside on every payment received.
One last marker: this remains general information and does not replace professional advice. The only reflex that truly protects you is separating, at the moment of payment, what is yours from what is not.
Sources
Checked on 27 August 2026. Thresholds and rates change: where this guide and the official source disagree, the official source is right.
