Most freelancers in France seem to believe that, like in the United Kingdom and the Republic of Ireland (and possibly other states), small business with income below a certain threshold are not required to acquire an intra-EU VAT number. However, a government website makes it very clear that any French business or auto-entrepreneur that purchases or supplies services across EU borders needs to obtain a number. The €10,000 threshold that applies to goods does not apply to services. Here’s what the French authorities say:
En revanche, le numéro devient obligatoire … lorsqu’elle vend ou achète des prestations de services à des sociétés établies dans l’UE.
This rule is so unknown that many freelance translators have reported that they have struggled to convince the tax office to give them a VAT number. I therefore recommend that when you request the number, you provide the tax authorities with a print-out of the webpage that states that you require it.
To request the number, you must use the messaging service of your professional account.
See also Invalid Swedish VAT numbers – how to correct them.
If you found this article useful, why not translate it into French so that more people will find it? I will add a sentence stating who translated it and a link to your website. You may use the article on your own blog too, provided that you state the source. Send me an e-mail if you are interested.