How TVA works in France
France charges TVA (Taxe sur la Valeur Ajoutée — Value Added Tax) at four bands: 20% standard, 10% and 5.5% reduced, and 2.1% super-reduced for items like newspapers and certain medicines. The French tax authority (DGFiP) administers TVA and most filings are done through impots.gouv.fr.
TVA rates
| Type | Rate | Applies to |
|---|---|---|
| standard | 20% | Most goods and services |
| reduced | 10% | Restaurants, transport, renovation |
| reduced | 5.5% | Food, books, energy |
| super reduced | 2.1% | Newspapers, certain medicines |
Do I need to register for TVA in France?
Registration threshold: €85,800 annual taxable turnover.
Micro-entrepreneurs benefit from the small-business exemption (franchise en base de TVA) below €85,800 (goods) or €37,500 (services). Above that, register for TVA via your business tax portal.
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Common mistakes
- Forgetting to display "TVA non applicable, art. 293 B du CGI" when below the threshold
- Misapplying the 10% rate to items that should be 5.5%
- Late monthly (mensuelle) or quarterly (trimestrielle) declarations
FAQs
What is the French VAT (TVA) rate?⌄
Standard 20%, with reduced rates of 10%, 5.5%, and super-reduced 2.1%.