TVA registration for an auto-entrepreneur with only non-French clients with a turnover over the TVA.
I am an auto-entrepreneur and my 2019 turnover has exceeded the €33,200 TVA threshold.
My main client is a USA based company for which I perform software development, training and coaching services.
The company is 100% remote working. I work from my home in France and bill by the hour. Most of my colleagues live and work in the USA. All of the company’s clients are USA based.
Training is delivered either by travel to the USA or by tele-conferencing. The company has no presence outside of the USA.
My understanding is that as my services are consumed in the USA TVA is either not chargeable or zero rated.
I also do training work for UK and Germany based clients, but I know that services are effectively zero rated and the reverse charge mechanism applies. None of my clients are France based.
I was in a similar situation when lived in the UK and did not meet the requirements for VAT registration as services to overseas clients were effectively zero rated and I would have had more reclaimable VAT on expenses than chargeable VAT.
My question is what is my situation regarding TVA in France? Is it in any way different to VAT in the UK?
Thank you. Phill.