Accountant for tech and creative freelancers
Clients in France, Europe or elsewhere, freelance platforms, copyright income, expensive equipment: your Viseeon accountant moves you from micro-entreprise to the right structure at the right time.
- Experts in independent developers, designers and creatives
- Free 20-minute first call, by video
Why does a freelancer need an accountant?
Most freelancers start as a micro-entreprise, and that is often the right choice. Then a foreign client arrives, turnover passes the VAT (TVA) threshold, or income justifies a company. That is when mistakes get expensive: invoices without the right wording, forgotten VAT, a status kept too long.
Your Viseeon accountant knows digital and creative work: time and materials, fixed-price projects, assignment of rights, freelance platforms. They tell you when to change status and how to invoice each client.
What pitfalls await freelancers?
Invoicing a foreign client without the right wording
For a business client established in the EU, the invoice is in principle free of VAT, with the client accounting for it (reverse charge). You must then file a European services declaration (DES) for each month concerned. Many freelancers only find out when the first letter arrives.
Staying in micro for too long
Under the micro-BNC regime, a flat 34% allowance replaces your actual expenses. As turnover grows, contributions and tax on the whole flat-rate profit weigh more. A company lets you balance salary and dividends.
Confusing creative work with services
A photographer, illustrator or author may fall under the artist-author scheme for part of their income, and under the self-employed scheme for the rest. VAT thresholds and contributions differ. Mixing the two leads to filing errors.
Relying on a single client
A long assignment with one client is reassuring, but it weakens your cash flow if it stops. It can also raise the question of requalification as employment. Your accountant tracks your dependence on your top client.
What your accountant does for freelancers
The right status at the right time
Yearly simulation of micro-entreprise, EURL or SASU based on your actual turnover, plan for moving to a company and bank account setup.
International invoicing
VAT wording by country and client type, European services declarations, invoicing in foreign currencies and exchange rates.
Creative work, rights and equipment
Distinguishing artist-author income from services, depreciation of computer and audiovisual equipment, software and subscriptions.
How do you invoice a client depending on their country?
| Client | VAT on your invoice | Additional step |
|---|---|---|
| Business or individual in France | French VAT, unless you are under the VAT exemption threshold | None |
| Business in another EU country | No VAT, reverse charge by the client | European services declaration (DES), by the 10th working day of the following month at the latest |
| Individual in another EU country | Rules depend on the service supplied | Electronic services: French VAT while these sales to EU individuals stay under €10,000 a year, then the client's country VAT, declared through the OSS one-stop shop |
| Client outside the EU | Rules depend on the service and the client | Your accountant checks the place of taxation of each service and the wording to put on the invoice |
Sources: douane.gouv.fr for the European services declaration; impots.gouv.fr for the €10,000 threshold. Your accountant gives you an invoice template for each case.
Which indicators should a freelancer track?
- Actual average daily rate, after unbilled days and discounts.
- Utilisation rate over the quarter.
- Share of your top client in your turnover.
- Cash in months of expenses, to get through a gap between assignments.
- Year-to-date turnover since 1 January, compared with the VAT and micro thresholds.
Micro, EURL or SASU: simulate your net income
Enter your turnover, your expenses and the pay you want. The simulator compares your available net income by status. Instant result, no email.
Run the simulationAccountants who support freelancers
Rémy Rémy BEBIANO
Saint-Laurent-du-Var
Etienne Etienne JACOMET
Montrouge
Mélanie Mélanie OTTENS
Évry-Courcouronnes
Your questions about freelancer accounting
Up to what turnover can I stay a micro-entrepreneur?
For services or a liberal profession, the 2026 threshold is €83,600 excl. VAT. It is assessed on the turnover of the previous year or the year before.
When must I start charging VAT?
As soon as your turnover exceeds €37,500 the previous year or €41,250 during the year. Passing the second threshold makes you liable from the first day it is exceeded.
I am a photographer or illustrator: which VAT thresholds apply?
For artist-authors, the exemption applies up to €50,000 for sales of works and assignments of rights, and €35,000 for their other activities. The higher thresholds are €55,000 and €38,500.
How do I invoice a business client in Germany or Spain?
In principle without VAT, stating the reverse charge and the client's intra-EU VAT number. You then file a European services declaration by the tenth working day of the following month.
As a micro-entrepreneur, do I also have to file the European services declaration?
Yes, if you supply services that an EU client accounts for under the reverse charge. Those under the VAT exemption can use a paper form.
SASU or EURL for a freelance developer?
In a SASU you are treated as an employee; in an EURL you fall under the self-employed scheme. Contributions, social protection and dividend taxation differ. The simulator compares both on your figures.
Is umbrella-style employment (portage salarial) an alternative?
Yes: you are an employee of a portage company that invoices your clients. It is simple but costs more in management fees. It suits testing self-employment or one-off assignments.
Can I deduct my computer and software?
Under the actual-expenses regime or in a company, yes: equipment is depreciated and subscriptions are expenses. In micro, no: the flat-rate allowance covers all costs.
Are freelance platform commissions deductible?
Yes under the actual-expenses regime and in a company, like any intermediary commission. In micro, they are covered by the allowance. Check that the platform gives you an invoice for its commission.
Review your status
20 minutes by video with an accountant who supports freelancers. Tell us last year's turnover and your client countries.
Latest from the blog
Sources and last update
- Micro-entreprise regime thresholds 2026 – entreprendre.service-public.gouv.fr (F32353, checked 21/02/2026)
- VAT exemption threshold – entreprendre.service-public.gouv.fr (F21746, checked 01/01/2026)
- The European services declaration (DES) – douane.gouv.fr
- The single micro-business regime (allowances) – impots.gouv.fr