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
- 2.1%, 5.5%, 10%
- 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.
- Distance selling
- 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
France Tax Sources & Citations
- EN: France Value Added Tax
- RU: НДС Франция
- CN: 法国 增值税
- France French Ministry of Finance (http://www.impots.gouv.fr)
- Ernst & Young global VAT tax study, France (updated 2017)
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