Self-billing: issuing invoices for your cleaning contractors

On the 2nd of the month, it’s always the same invoices that are missing. One arrives with the wrong total, another forgets the Sunday surcharges, the third has no number. For a property manager working with independent contractors, self-billing solves the problem at the source: you issue their invoice, in their name, from the jobs done, and they approve it.

What the law says

Article 289 of the French tax code allows a business to entrust its customer with issuing its invoices. Each invoice is then issued in the supplier’s name and on their behalf, and remains subject to their acceptance. Three conditions follow from this:

• an agreement given before the first invoice: this is the billing mandate. Put it in writing; it’s your proof;
• the mention “Autofacturation” on each invoice, required by article 242 nonies A of annex II to the same code;
• the contractor’s acceptance: they remain responsible for their invoices, so they must be able to accept or dispute each one.

The tax authorities accept that the mandate can set a period for disputes, after which an invoice left unanswered is deemed accepted. Make it long enough to be realistic: a week, for example, for an invoice the contractor receives on their phone.

What the mandate must say

One page is enough. The mandate names both parties, with their SIREN numbers, and specifies:

• the services concerned: cleaning, linen, key handovers, depending on what the person does for you;
• the period invoiced, the month for example, and the date on which the invoice is issued;
• the series of numbers reserved for this contractor;
• the period to accept or dispute, and what happens without a response;
• that the contractor remains responsible for their invoices and their declarations, and reports any change: address, VAT status, bank details;
• how either party can end it.

One mandate per contractor, signed before the first invoice it covers. Keep it as long as those invoices.

The details on each invoice

A self-billed invoice is an invoice like any other. It carries the usual details, listed in article 242 nonies A: identity of both parties, date, number, description of the services, unit prices and total. In this case, add:

• the mention “Autofacturation”;
• a unique number in a continuous sequence. The clearest option is one series per contractor, such as AF-JR-001, AF-JR-002, and so on;
• for a micro-entrepreneur who doesn’t charge VAT, the mention “TVA non applicable, article 293 B du CGI” (VAT not applicable);
• their name followed by “EI” or “Entrepreneur individuel”, as on all their invoices.

The month, step by step

1. End of the month: the completed jobs are approved, with their surcharges and extras.
2. On the 1st or the 2nd: each contractor’s invoice is issued in their name, with their series and the mention “Autofacturation”.
3. It’s sent to them straight away, with the details of their jobs.
4. They accept it, or dispute it, saying why. A disputed invoice is corrected, then sent back for approval.
5. You pay the accepted invoice, on the date set in the mandate.
6. They declare what they’ve received to Urssaf, every month or every quarter.

An example: a contractor did eighteen cleanings in September, three of them on a Sunday, with a surcharge. Their invoice of 1 October lists the eighteen jobs, the three surcharges and the total. They read it that evening, find it correct and accept it. The transfer goes out on the 5th. Nobody had to chase anybody.

What self-billing doesn’t change

The contractor’s status. They remain independent, with their other clients. Self-billing is a way of issuing invoices; it says nothing about the working relationship, one way or the other.

Their declarations. A micro-entrepreneur declares their collected turnover to Urssaf, every month or every quarter, even when it’s zero. It’s the date of the transfer that counts, not the date of the invoice: a September invoice paid in October is declared with October.

Their responsibility. A mistake on their invoice remains theirs. All the more reason to give them time to read it, and to attach the details of their jobs.

Costly mistakes

• A mandate signed after the first invoices: it doesn’t cover the earlier ones.
• An accepted invoice edited afterwards: an issued invoice can no longer be changed; it’s corrected with a credit note, numbered too.
• A transfer made on a disputed invoice: wait for the corrected version, otherwise you pay the same month twice, or the wrong amount.
• A contractor who has become VAT-registered without anyone knowing: their invoice must then include VAT. That’s the whole point of the clause requiring them to report this change.

For the contractor, self-billing is above all one less chore. They no longer have to recount their jobs, track down their surcharges or do their invoice on the evening of the 31st. They check, they accept, they get paid. The invoice they receive then helps them keep their accounts and declare what they receive.

What about e-invoicing?

The reform came into force on 1 September 2026. Since then, all businesses in France must be able to receive electronic invoices. SMEs and micro-businesses will also have to issue them from 1 September 2027, and micro-entrepreneurs exempt from VAT are included.

The reform covers self-billing: the electronic invoice is then issued by the customer, in the name of their supplier. The practical arrangements depend on the approved platforms. Before September 2027, ask yours how it handles self-billed invoices and each contractor’s agreement.

Frequently asked questions

Can the contractor refuse self-billing?

Yes. Without a mandate, they issue their own invoices. You can send them a statement of their jobs to help, but that statement isn’t an invoice.

Is one mandate needed per contractor?

Yes: each mandate links the property manager and one contractor, with its own series of numbers and its own dispute period.

What about an employee?

Self-billing doesn’t apply to them: an employee receives a payslip, not an invoice.

Sources

1. Article 289 of the French tax code, Légifrance (in French).
2. Article 242 nonies A of annex II to the French tax code, Légifrance (in French).
3. BOI-TVA-DECLA-30-20-10-30: invoices issued by a person other than the supplier, official public finances bulletin (in French).
4. Declaring and paying my contributions, Urssaf (in French).
5. VAT-exempt business, micro-entrepreneur or auto-entrepreneur: am I affected by the e-invoicing reform?, impots.gouv.fr (in French).
6. Electronic invoicing has been in effect since 1 September 2026, entreprendre.service-public.gouv.fr (in French).

Article reviewed on 23 October 2026. It sets out the general rule: have your mandate template reviewed by your accountant before sending it to your contractors.

The OmniStay team