France VAT Rates 2026

France VAT Rates at a Glance

What is VAT Called in France?

In France, value added tax is officially known as Taxe sur la Valeur Ajoutée (TVA). It is administered by the Direction générale des Finances publiques (DGFiP).

Like all EU member states, France operates VAT under the EU VAT Directive (2006/112/EC), which sets the framework for standard and reduced rates, exemptions, and the reverse charge mechanism across all 27 EU countries. The Direction générale des Finances publiques is responsible for VAT registration, returns, enforcement, and issuing VAT rulings.

Reduced VAT Rate in France (10%)

France applies a reduced VAT rate of 10% to the following categories of goods and services (subject to the specific conditions of France VAT law):

• ✓Food and beverages
• ✓Restaurant meals
• ✓Hotel accommodation
• ✓Passenger transport
• ✓Books (physical and digital)
• ✓Pharmaceutical products
• ✓Renovation works on residential property
• ✓Press and periodicals

Additionally, France applies a super-reduced rate of 5.5% to:

• ✓Basic foodstuffs
• ✓Books
• ✓Pharmaceuticals
• ✓Energy renovation works
• ✓Sanitary protection products
• ✓School canteen meals

Note: Reduced rate eligibility depends on the specific nature of the supply and how goods or services are classified under France VAT law. Always verify classification with a local VAT adviser before applying a reduced rate.

VAT Registration in France

Once registered, businesses are issued a France VAT number (FR + digits). This number must appear on all invoices and be verified on the EU VIES database before zero-rating intra-EU B2B supplies.

Non-EU businesses are generally required to register for France VAT with no registration threshold — the first taxable supply in France triggers an immediate registration obligation. Non-established businesses may need to appoint a local fiscal representative depending on the nature and location of their business.

Filing VAT Returns in France

VAT returns in France must be submitted electronically via the Direction générale des Finances publiques portal. Most member states require payment of VAT due simultaneously with the return submission — check whether France requires separate payment instructions or if bank debit is automatic.

VAT Invoice Requirements in France

To be valid for VAT recovery purposes, France VAT invoices must include the following mandatory information (consistent with Article 226 of the EU VAT Directive, plus any additional national requirements):

1. 1Supplier name, address and SIRET/TVA number (FR + 11 digits)
2. 2Customer name, address and TVA number (B2B)
3. 3Date of invoice and date of supply
4. 4Invoice number (numéro de facture)
5. 5Description of goods/services (nature)
6. 6Unit price excluding TVA (prix unitaire HT)
7. 7TVA rate and amount (montant de la TVA)
8. 8Total including TVA (montant TTC)

Simplified invoices (without all fields above) may be issued where the total amount does not exceed €100 excluding VAT, subject to France's national rules on simplified invoicing.

Reverse Charge Mechanism in France

France applies auto-liquidation (reverse charge) to B2B services received from abroad, construction services between registered contractors, and supplies of scrap, waste and recyclable materials.

Under the reverse charge, the recipient of the supply (rather than the supplier) is responsible for declaring and paying VAT. The recipient self-accounts for VAT on their France VAT return — declaring both output VAT (as if they had charged it) and input VAT (which they may recover subject to normal rules). The supplier issues an invoice without VAT with a note such as "Reverse charge — Article 196 EU VAT Directive."

EU OSS and France

French businesses register for OSS via impots.gouv.fr. France has one of the EU's largest OSS-registered business populations and was a strong advocate for the OSS reform in the VAT in the Digital Age (ViDA) initiative.

Under the EU's One Stop Shop (OSS) scheme introduced in July 2021, businesses selling digital services or goods B2C to customers in France (and other EU countries) can register in a single EU member state and file a single quarterly return covering all EU consumer sales. OSS avoids the need to register for VAT separately in each of the 27 EU member states where you have customers. The France VAT due on your OSS return is paid in your registration country and forwarded to France's Direction générale des Finances publiques.

France VAT: Background & History

France invented VAT. Economist Maurice Lauré at the French Direction Générale des Impôts developed and implemented the world's first value-added tax on 10 April 1954. The French TVA model was adopted by the EEC as the basis for the EU's harmonised VAT system. France also operates distinct VAT systems in its overseas territories — the DOM (Martinique, Guadeloupe, Réunion) apply TVA but at different rates, while territories like French Polynesia are entirely outside the EU VAT area.

Practical VAT Compliance Tips for France

Frequently Asked Questions — France VAT

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