Umbrella company invoice
In France's portage salarial (umbrella company) model, the invoice is always issued by the portage company — never by the consultant — to the client business. This legal framework is set out in Articles L1254-1 to L1254-32 of the Code du travail (French Labour Code), introduced by Ordonnance n°2015-380 of 2 April 2015, which codified the regime originally established by Loi n°2008-596 of 25 June 2008. The invoice covers the intellectual service performed by the consultant, the portage company's management fee (frais de gestion, typically 5%–15% of the pre-tax service value), and VAT at the standard French rate of 20%. Mandatory billing mentions are governed by Article 289 of the Code général des impôts (French General Tax Code — CGI). Because the portage company is the sole legal creditor, its full bank details (RIB — relevé d'identité bancaire, i.e. IBAN and BIC) must appear on every invoice before the client remits payment. The arrangement is further governed by the Collective Bargaining Agreement for portage salarial (IDCC 3219), concluded on 22 June 2017 and extended by ministerial order on 1 October 2018.
Up to date for 2026 — verified on June 27, 2026Official procedure, no printed formGuide: about 12 min
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Deadlines
- On completion of the assignment
- Invoicing follows delivery, at the rhythm set by the commercial umbrella services contract.
Documents to prepare
- Identity of the umbrella company — it is the issuer, not the contractor
- Reference of the commercial umbrella services contract
- Description of the assignment and the period covered
- Assignment amount and management fee, shown separately
- Bank details of the umbrella company
No form is attached to this procedure: the link leads to the official page that describes it.
What this page gives you
The guide above and the link to the official site. ActioFin does not produce any document for this page: whatever you fill in or file is done on the official medium.
Who this applies to
- Umbrella companies invoicing the client company on behalf of the contractor they employ
- Contractors checking that the invoice issued in their name matches their assignment and management fees
- Client companies receiving the invoice: their counterparty is the umbrella company, never the contractor
Worked example
A consulting assignment and its management fee
Sophie Marchand, an HR consultant working through TALENT PORTAGE SARL, completes a 12-day assignment for DUPONT INDUSTRIES SAS in June 2026 at €750/day. Pre-tax service: €9,000. Management fee (8%): €720. Pre-tax subtotal: €9,720. VAT at 20%: €1,944. Total (TTC): €11,664, payable within 30 days by bank transfer to TALENT PORTAGE SARL (IBAN FR76 1234 5678 9012 3456 7890 123). Late-payment penalties apply from 28 July 2026 at the ECB rate + 10 points. Sophie receives a gross monthly salary of €6,120 (68% of the pre-tax service fee after employer contributions and management fees) — comfortably above the statutory minimum of €3,022 gross/month (77% of the 2025 PMSS of €3,925).
How to fill it in, step by step
- Identify and verify both parties: Enter the portage company's full legal name, SIRET, RCS registration number and EU VAT number (numéro de TVA intracommunautaire) in the invoice header, then the same details for the client. Confirm the portage company holds a valid agrément or declaration of activity filed with the DREETS (Direction régionale de l'économie, de l'emploi, du travail et des solidarités — the regional labour authority).
- Describe the consultant's assignment in detail: State the precise nature of the service (e.g. 'Digital strategy consulting — 12 days at €750/day'), the period of performance, and the consultant's name for information purposes (the consultant is not a contracting party to the invoice). Record the pre-tax amount (montant HT) based on the agreed day rate or fixed fee.
- Calculate and display management fees separately: Apply the contractual management fee rate (e.g. 8%) to the pre-tax service amount and show a distinct line 'Portage company management fee: X%'. Compute the pre-tax subtotal (service + management fee), then apply 20% VAT on this subtotal to arrive at the total including tax (montant TTC).
- Add all mandatory legal mentions: sequential invoice number (numéro de facture, in continuous chronological order), issue date, payment terms and exact due date, late-payment penalty rate (minimum ECB rate + 10 percentage points), the €40 statutory flat-rate recovery indemnity (Article D441-5, Code de commerce), and the reference to the underlying commercial contract or purchase order.
- Include bank details and archive the invoice: Print the portage company's full bank details (IBAN and BIC/SWIFT) directly on the invoice or as an attached RIB. Send via the agreed channel (email, EDI supplier portal, or registered post) and retain proof of delivery. Archive in PDF/A format for a minimum of 10 years under Article L123-22 of the Code de commerce.
The form, line by line
- Header: umbrella company and customer
- Name, SIRET, RCS number and intra-EU VAT number of the umbrella company — which issues the invoice — then the same items for the customer.
- Ported consultant's service
- Nature of the assignment, period, consultant's name for information, VAT-exclusive amount for the days or package agreed.
- Management fees
- Separate line at the contractual rate, then VAT-exclusive subtotal (service + management fees) and 20 % VAT on that subtotal.
- Payment and bank details
- Payment terms, late-payment penalty rate, fixed recovery fee, reference to the contract or purchase order, and bank details of the umbrella company that collects the payment.
Good to know
- Missing a mandatory mention under Article 289 du CGI — SIRET, EU VAT number, or late-payment penalty rate — exposes the portage company to a €15 fiscal penalty per missing item, capped at 25% of the pre-tax invoice value (Article 1737 du CGI), and may allow the client to challenge the deductibility of the invoiced VAT.
- Exceeding the 60-calendar-day payment cap under Article L441-10 du Code de commerce triggers late-payment penalties automatically from day one (ECB rate + 10 points) and the €40 flat recovery indemnity per invoice (Article D441-5) — no prior notice to the debtor is required before these charges fall due.
- Allowing the consultant to invoice the client directly — bypassing the portage company — constitutes undeclared work (travail dissimulé, Article L8221-1 du Code du travail) and risks an URSSAF social contribution reassessment on all amounts involved, with a 25% surcharge on sums redressed.
Common mistakes
- Letting the contractor invoice the client directly: the invoice is issued by the umbrella company, and a direct payment takes the transaction outside the scheme.
- Showing the contractor's bank details instead of the umbrella company's: it is the company that receives the whole payment before paying the salary.
- Merging the management fee into the price of the work: it belongs on a separate line, at the contractual rate, before the net subtotal and VAT.
- Omitting a mandatory particular under article 289 of the tax code - business registration number, intra-EU VAT number, late payment interest rate: a fine is due per missing particular, and the client may challenge the deductibility of its VAT.
- Leaving out the fixed recovery charge and the late payment interest rate: both are due as of right from the first day of delay, with no prior formal notice.
- Not stating the period over which the assignment was carried out: it is what ties the invoice to the service contract and to the contractor's employment contract.
Frequently asked questions
Who must issue the portage salarial invoice?
The portage company, as the legally responsible service provider, issues the invoice to the client — the consultant never invoices directly. Under Article L1254-3 of the Code du travail, the portage company signs the commercial contract with the client and holds the sole right to the receivable. A consultant invoicing in their own name commits undeclared work (travail dissimulé) under Article L8221-1, punishable under Article L8224-1 by fines of up to €45,000 and three years' imprisonment for individuals.
What mandatory mentions must appear on the invoice?
Article 289 of the Code général des impôts (CGI) requires: a sequential invoice number, issue date, full legal name and SIRET of both parties, a precise service description (nature, duration, day rate or fixed fee), pre-tax amount (HT), VAT rate and amount (20%), total including tax (TTC), payment terms and due date, the late-payment penalty rate, the statutory €40 flat recovery indemnity (Article D441-5, Code de commerce), and the portage company's bank details (RIB).
What are the legal payment deadlines?
Article L441-10 of the Code de commerce sets the default payment term at 30 days from invoice receipt. Parties may agree a longer period, up to a maximum of 60 calendar days from the invoice date, or 45 days end-of-month if contractually stipulated. Any overdue payment automatically triggers late-payment penalties at the ECB rate plus 10 percentage points and the €40 flat recovery indemnity under Article D441-5 — no formal notice to the debtor is required before these apply.
How are management fees structured and displayed on the invoice?
Management fees (frais de gestion), typically 5%–15% of the consultant's pre-tax billings, compensate the portage company for administrative, payroll (pay slips, URSSAF declarations), accounting, and contractual services. They are freely negotiated in the commercial services contract under Article L1254-3 of the Code du travail and must appear as a clearly separate line item so the client can distinguish the value of the service delivered from the portage overhead.
Does VAT apply to management fees as well as the service fee?
Yes. VAT at 20% applies to the entire invoiced amount — both the service fee and the management fee — under Articles 256 et seq. and Article 271 of the Code général des impôts. There is no VAT exemption specific to portage salarial. The portage company collects VAT and remits it to the French tax authority. The VAT-registered client may recover it via its periodic VAT return, provided the invoice carries all mandatory legal mentions.
What minimum gross salary must the consultant receive?
Under Article L1254-2 of the Code du travail, the consultant is guaranteed a minimum gross monthly salary of 77% of the Plafond Mensuel de la Sécurité Sociale (PMSS — the monthly Social Security ceiling). Based on the 2025 PMSS of €3,925 (revalued each 1 January by decree), this equals €3,022 gross per month. The amount invoiced to the client must be sufficient to cover this minimum, employer social contributions, and the portage company's management fees.
Go further
Compute the related amounts
Understand this form: the related course
Official sources
Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.