This guide provides an overview of VAT (Value Added Tax) in France, including applicable rates, registration requirements, invoicing rules, compliance obligations, and filing deadlines. It is tailored for businesses engaging in transactions within France or with French customers.
The VAT system in France, known as Taxe sur la Valeur Ajoutée (TVA), is governed by the French Tax Code (Code Général des Impôts, or CGI) and aligns with EU VAT regulations.
Euro (€)
FR followed by 11 digits (e.g., FR12345678901)
Required for non-EU businesses unless based in a country with a reciprocal tax agreement.
Available for businesses below the VAT threshold.
| Rate | Type | Description |
| 20% | Standard Rate | Applies to most goods and services. |
| 10% | Reduced Rate | Applies to certain food items, restaurant services, and cultural services like theatres. |
| 5.5% | Reduced Rate | Applies to essential goods like water, basic food items, and some energy-saving equipment. |
| 2.1% | Reduced Rate | Applies to specific items such as certain newspapers, periodicals, and prescription medications. |
| Business Type | VAT Registration Threshold |
| Domestic Businesses | EUR 34,400 per annum for services; EUR 91,000 per annum for goods. |
| Non-Resident Businesses | No threshold: registration is required for any taxable activity in France. |
| Frequency | Filing Deadline | Payment Deadline |
| Monthly | 19th of the following month | 19th of the following month |
| Quarterly | 15th of the month following the quarter | 15th of the month following the quarter |
| Annual | April 30 of the following year | April 30 of the following year |
| Aspect | Details |
| VAT on Cross-Border Digital Services | Yes. |
| VAT Rate on Digital Services | 20%. |
| Threshold for EU-Based Businesses | EUR 10,000 per calendar year. |
| Non-EU Businesses | No threshold; registration is required for any taxable digital services. |
| B2B Sales | Reverse charge mechanism applies. |
Access to electronic newspapers and periodicals may be VAT-exempt if they serve educational or public interest purposes
France has implemented mandatory e-invoicing for B2G (business-to-government) transactions, and is gradually introducing requirements for B2B (business-to-business) e-invoicing:
| Rollout Phase | Applicable Businesses |
| September 2026 | Large enterprises. |
| September 2026 | Medium-sized enterprises. |
| September 2027 | Small enterprises. |
Invoices must comply with French standards and include specific details such as the invoice number, date, supplier and customer information, and applicable VAT rate. Businesses must use approved platforms, such as certified PDPs (Plateformes de Dématérialisation Partenaires) or government-provided tools.
Digital reporting is mandatory for both cross-border and domestic transactions in France. Once e-invoicing is fully rolled out, businesses must report all transaction details via approved platforms. This aims to enhance compliance and streamline VAT monitoring.
Disclaimer: This guide is for informational purposes only and may not cover all aspects of French VAT. Consult one of our tax professionals for specific guidance regarding your business.
| Pos. | Username | Country | Score |
|---|---|---|---|
| 1 | marko.kangasmaki@solnet.group | Finland | 100 % |
| 2 | Connor | Afghanistan | 92 % |
| 3 | Plrstrive | United Kingdom | 92 % |
| 4 | elkeg | Netherlands | 92 % |
| 5 | Cait | South Africa | 92 % |
| 6 | Chilli Dev | South Africa | 92 % |
| 7 | Brett | South Africa | 83 % |
| 8 | Quizard | South Africa | 83 % |
| 9 | Quinny Ness | South Africa | 75 % |
| 10 | Bronwynm | South Africa | 75 % |
