How to invoice a Cameroonian company as a French company in 2026 for the provision of services as a freelancer or company?

Do you work with professional clients domiciled in Cameroon? You don't know how to manage your international invoices? Discover best practices for invoicing a Swiss company from France in 2024.

VAT regime for the provision of services

In principle, classic services provided by a service provider are taxable:

• Instead of the customer subject to VAT (for example, a company);
• Instead of the individual in the case of a non-taxable customer (for example, an individual).

In this article, we focus on the invoicing of Cameroonian professional clients.

What is a traditional service?

Traditional services are those which do not fall under an exemption in terms of the place of taxation of the operation. For example, between professionals, an intellectual service is in principle subject to the common law regime.

Are subject to derogatory rules:

1. Short-term rental of means of transport;
2. Services relating to a building (e.g.: rental or architect's service);
3. Passenger transport;
4. Services for cultural, sporting activities, etc. ;
5. Sales for consumption on site;
6. Services from travel agencies;
7. Transport or logistics services provided outside the European Union.

These services are in principle taxable at the place where the service is provided or, for travel agencies, at the place where the travel agency is established. Other services between professionals are in principle taxable at the client's place of establishment.

How to invoice the Cameroonian professional client?

To invoice a Cameroonian professional client, an invoice must be issued without French VAT. In fact, the operation is not subject to European VAT. It is recommended to indicate the following: “Outside the scope of European VAT – Article 44 of Directive 2006/112/EC”.

Mandatory information on the invoice

Commercial regulations (L444-9 of the Commercial Code):

• Date of the transaction
• Name and address of the supplier: header of the invoice with the company name, address of the registered office, amount of share capital, legal form, location and registration number in the commercial register.
• Name and address of the customer
• Nature of the goods/services supplied
• Quantity
• Unit price excluding VAT, if applicable applicable
• Discount, if applicable
• Date of supply
• Payment conditions
• Application of late payment interest in the event of late payment: "Any late payment results in a lump sum compensation for representation costs in the amount of 40 euros."
• Conditions discount in the event of early payment
• Billing address if different from the company address
• Customer's purchase order, if provided.

Tax regulations (242 nonies A of Annex II of the CGI):

• Full name and address of the supplier and its customer
• VAT number of the supplier (not obligatory if the invoice amount is less than €150)
• VAT number of the customer if he is subject to it (strongly recommended)
• Date of the invoice
• Sequential number of the invoice (the number must be incremented on each invoice and continuous)
• Date of service if different from invoice date
• Total price excluding VAT
• Recommended statement: "Outside the scope of European VAT – Article 44 of Directive 2006/112/EC"

Do you want to ensure your company's VAT compliance? Discover our guide to discover the risks regarding VAT.

Also find our guide dedicated to lawyers, chartered accountants, notaries and other advice providers.