FR Value-added tax (VAT) Rates France — Value-added tax (VAT)

General VAT Rate Other Rates Local Currency
20% 10%, 5.5%, 2.1% Euro (EUR)

France's general VAT rate is 20%, with other rates including 10%, 5.5% and 2.1% that can apply to certain transactions. The Value-added tax (VAT) is administered by the French Ministry of Finance (http://www.impots.gouv.fr) in Paris.

Visitors to France can qualify for a VAT refund on all purchases made for export - learn more about France VAT refunds here.

France has the following special reduced VAT rates:

10% reduced VAT rate on: hotels; foodstuffs; transport; resturants
5.5% reduced VAT rate on: basic foodstuffs; print and digital books and journals; water
2.1% reduced VAT rate on: print and digital newspapers.

France is a member of the European Union (EU) Member State trading bloc, which may affect international VAT collection and regulations.

France's consumption tax is called the Value-added tax (VAT), locally known as Taxe sur la valeur ajoutée (TVA), which was introduced in April 1954.


France VAT rates for 2017

Standard
20%
Reduced
2.1%, 5.5%, 10%
Other
Exempt and exempt with credit

France VAT number format

Businesses in France that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the French Ministry of Finance, and will follow a certain format. The VAT number format is FR 31 8 3 2 3 7 5 8 3 1.


France VAT return periods

Businesses in France that are required to collect tax from consumers must file regular tax returns with the French Ministry of Finance in Paris. France's VAT return periods are:

Monthly (normal regime); quarterly and annually (simplified regime); or no return, depending on turnover and output VAT due the previous year


France Value-added tax (VAT) Thresholds

These are the revenue thresholds at which businesses in France are required to start collecting and remitting tax.

Registration
None
Distance selling
EUR35,000
Intra-Community acquisitions
EUR10,000 (under specific conditions)

Recovery of VAT by non-established businesses

Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. Non-incorporated businesses in France are required to collect taxes from the consumer.


France VAT Refunds

France has a VAT refund program that allows tourists and others to receive a refund of any France VAT paid on goods purchased in France that are being exported from the country.

The minimum purchase amount needed to claim a VAT refund is €175.01 Euros (which would yield a VAT refund of about €35.002). SalesTaxHandbook has detailed information about France's VAT refund program:

Learn More About France VAT Refunds

FR Value-added tax (VAT) Rates France Tax Sources & Citations

  • EN: France Value Added Tax
  • RU: НДС Франция
  • CN: 法国 增值税
Note: This page is intended to be a simple overview of France's consumption tax structure, is provided as-is, and is not legal advice. Please let us know if any of the France tax information on this page is incorrect or out of date.
Citations:
  1. France French Ministry of Finance (http://www.impots.gouv.fr)
  2. Ernst & Young global VAT tax study, France (updated 2017)

  3. ← Back to World VAT Rates
** This Document Provided By SalesTaxHandbook **
Source: http://world.salestaxhandbook.com/fr-france