Exporting services to France from India means invoicing a French client, usually in euros, receiving payment by SWIFT or a euro transfer routed through a payment provider, and declaring each invoice on your monthly EDF with "France" in the Part 2B country column. Full payment must reach India within nine months of the invoice date, and French clients may ask for tax documents before paying, so set those up early.
Key takeaways
- Invoice French clients in EUR unless agreed otherwise; show the euro amount clearly and keep your rupee value for GST.
- Payment usually arrives by SWIFT wire, or via a provider that collects euros locally and pays out in India.
- Each invoice goes on the EDF for the month it is raised; the country column says France.
- India and France have a tax treaty (DTAA); if a French client raises withholding, ask your CA about treaty relief and documents.
- GST zero-rating under LUT works as for any export; the EDF does not change it.
Invoicing a French client
French companies are used to detailed invoices. Alongside the standard Indian export invoice fields, expect your client to care about:
- their full legal name, registered address and, often, their VAT identification number
- a purchase order or contract reference
- a clear service description and service period
- payment terms and your bank details in a format a euro-zone bank understands
Your invoice should also meet Indian GST rules: your GSTIN, invoice number and date, SAC code, place of supply outside India and, under LUT, "Supply meant for export under LUT without payment of IGST". Our export invoice generator covers both sides.
French VAT is your client's matter, not yours. Business clients typically account for any VAT on imported services on their side, but their accountant will confirm what they need from you, such as their VAT number shown on the invoice.
| Invoice element | Why French clients care | Why you care |
|---|---|---|
| Client VAT number | Their VAT reporting | Helps prove the recipient is a business abroad |
| PO or contract reference | Accounts payable approval | EDF contract column |
| Service period | Accruals | Clear description for bank and GST |
| EUR amount | Their payment | EDF currency and amount |
| Bank details with SWIFT | Payment execution | Money lands with your AD bank |
How the money gets to you
Most French clients pay in one of two ways:
SWIFT wire in EUR. The client's bank sends a SWIFT transfer to your Indian bank. Intermediary banks may deduct charges, so you may receive slightly less than invoiced. Your bank issues a FIRA or advice with the purpose code.
Local euro collection through a provider. Some Indian exporters use providers that give them a euro account or collection details, so the French client can pay with a domestic euro-zone transfer (SEPA). The provider then remits to your Indian bank. Check the provider's current terms on fees, timelines and the documents it gives you.
Either way, the EDF goes to the Indian AD bank where the money finally lands. If a provider is the remitter on your bank advice, explain it in the EDF remarks and third-party fields. Our article on SEPA transfers from Europe covers that route.
Withholding tax and the DTAA
French clients sometimes ask whether they need to withhold tax on payments to you. Whether withholding applies depends on French law and the nature of your service, and the India–France tax treaty may limit or remove it.
What to do:
- If your client raises withholding, ask your CA to review the service and the treaty position.
- Your client may ask for a tax residency certificate from you to apply treaty benefits. In India this is obtained through the income-tax process; your CA can arrange it.
- If tax is withheld, keep the client's certificate of deduction. You may be able to claim foreign tax credit in India using Form 67.
Do not accept a deduction without paperwork, and do not reduce your invoice to absorb it without agreeing that commercially. Our article on DTAA basics for service exporters gives the background. This is general information, not legal or tax advice.
The EDF for French invoices
French invoices go on your monthly EDF alongside all your other export invoices. Under the FEMA (Export and Import of Goods and Services) Regulations, 2026, one form covers a month's service exports to one or more recipients.
Example. Ambre Studio Pvt Ltd, a Bengaluru UX agency, works for two French clients. In December 2026:
| Invoice | Client | City | Description | Currency | Amount |
|---|---|---|---|---|---|
| AMB/26-27/122 | Fashion e-commerce | Paris | UX research and prototyping, Dec 2026 | EUR | 14,500 |
| AMB/26-27/123 | Fintech startup | Lyon | Design system, phase 2 | EUR | 8,800 |
Both rows go on Ambre's December 2026 EDF, due by 30 January 2027, with France in the country column, EUR as currency, Internet as mode of delivery and Others as mode of realisation. Field 1.17 (country of final destination) is France for both. If Ambre also had a US client that month, that invoice would go on the same EDF with its own country.
Invoice 122 is above ₹10 lakh in rupee terms, so when it is paid Ambre will give its bank the invoice, FIRA and matching instructions. Invoice 123 falls below ₹10 lakh and can be closed through a periodic realisation declaration.
Realisation timing
French clients commonly pay against agreed terms, and large companies may have formal invoice-approval cycles. That is rarely a problem against the nine-month window, but a few habits help:
- Put payment terms on every invoice and in the contract.
- Make sure invoices include the client's PO number so they do not get stuck in approval.
- Track each invoice's nine-month date (for invoice 122 dated 15 December 2026, that is 15 September 2027).
- If a payment will be late, ask your AD bank for an extension before the deadline.
If a client deducts bank charges or pays slightly less, record the net realisable value and keep the SWIFT advice that shows the deduction.
Frequently asked questions
Should I invoice French clients in euros or rupees?
Euros are normal and what most French clients expect. If you invoice and settle in Indian rupees, the realisation period becomes twelve months, but rupee invoicing for French clients is uncommon and needs your client's agreement.
Does a French client's VAT affect my GST?
No. French VAT is handled by your client under French rules. Your side is GST zero-rating, under LUT or with IGST refund, and the EDF. Show the client's VAT number on the invoice if they ask.
What goes in the EDF country column for a French client?
France. If the client has a French address but asks you to bill a group company elsewhere, use the country of the entity you actually invoice.
Will a French client withhold tax on my fees?
It depends on French rules and the India–France tax treaty. If your client raises it, ask your CA to review. If tax is withheld, keep the deduction certificate so you can explore foreign tax credit in India.
Can a French client pay through SEPA?
A French client can make a SEPA transfer to a euro account offered by a payment provider, which then remits to your Indian bank. Check the provider's current terms and make sure you get the documents needed to match the receipt to your EDF.
Bottom line
Serving French clients from India is mostly about clean euro invoices, a reliable payment route and a little tax paperwork up front. Declare each invoice monthly with the free EDF form generator and watch every nine-month date.
This guide is general information for Indian businesses, not legal or tax advice. Rules and bank processes change — confirm specifics with your AD bank or chartered accountant.