France VAT News
France VAT Reference
France VAT rates 2026
| Standard rate | 20.0% |
| Reduced rates | 13.0%, 10.0%, 8.5%, 5.5%, 1.05%, 0.9% |
| Super-reduced rate | 2.1% |
Rates pulled from the European Commission's Taxes in Europe Database (TEDB). Last verified 10 October 2026.
Which goods qualify for reduced VAT in France?
| Category | Rate | Legal basis |
|---|---|---|
| Essential food items | 0.9% | Annex III §1 |
| Books (print) | 2.1% | Annex III §6 of Directive 2006/112/EC |
| E-books | 2.1% | Annex III §6 (electronic publications, post-2018) |
| Newspapers | 0.9% | Annex III §6 |
| Prescription medicines | 2.1% | Annex III §3 |
| Passenger transport | 0.9% | Annex III §5 |
| Hotel accommodation | 0.9% | Annex III §12 |
| Restaurant meals | 0.9% | Annex III §12a |
| Non-alcoholic drinks | 0.9% | Annex III §1 |
| Cinema admission | 0.9% | Annex III §7 |
When must I register for VAT in France?
VAT filing in France
- Default frequency Monthly by default. Quarterly available if annual VAT liability < €4,000. Régime simplifié for some small businesses.
- Monthly deadline Between the 15th and 24th of the following month, depending on company type
- Quarterly deadline Between the 15th and 24th of the month following the quarter (annual VAT < €4,000)
- EC Sales List Monthly via DEB (goods) and DES (services)
- Annual return Not required
France digital reporting roadmap
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B2G mandatory e-invoicing (Chorus Pro) in force since 2017-01-01All public-sector invoices must be sent via the Chorus Pro portal.
OSS in France
Do I need one?
Reference data compiled by VAT Support — informational only, not tax advice. Always confirm with the Direction Générale des Finances Publiques (DGFiP) before relying on these details.
Is VAT registration required in France?
Whether you need VAT registration in France depends on your business location, the nature of your customers, and whether you sell goods, services, or digital products.
Looking for advice tailored to your situation? Schedule a free 15-minute consultation with one of our specialists today.
My B2C business is based outside the EU
For businesses based outside the EU, VAT obligations in France hinge on where your goods are located when sold and whether your customers are French consumers or VAT-registered businesses.
Get Registered for IOSS, Fast
Ready to start selling to France customers? Begin your IOSS registration today, and we can secure your IOSS number in as little as three working days.
Selling goods on a marketplace
Since 2021, platforms like Amazon.fr and eBay collect and remit VAT on qualifying B2C sales in France. Marketplaces handle VAT when:
Important: Storing goods in France still triggers a VAT registration requirement there, even if the marketplace collects VAT. Orders above threshold limits require your own VAT registration in France or a DAP shipment.
Don't let VAT get in the way of marketplace growth
Expand your marketplace presence in France while staying fully VAT compliant. We simplify compliance so you can focus on selling.
Selling Digital Services and Digital Goods to France
In France, digital services — eBooks, streaming, online courses, and software downloads — are subject to French VAT. Non-EU sellers can use the OSS scheme to register once and cover all EU sales, including France.
To sell digital services to France customers, you can choose one of two registration routes depending on how your service is delivered.
Expert advice recommended: Determining whether your offering qualifies as “electronically supplied” is complex and has major VAT implications. We recommend consulting an expert if you sell digital services.
My B2C business is based in the EU
Assuming you are not established in France, EU-based sellers can trade up to EUR 10,000 per year to other EU markets before VAT registration is required.
Stock in France
Holding inventory in France creates a VAT obligation. You must either register there or use the One Stop Shop (OSS) scheme in your home country.
Stock elsewhere in EU
Each EU country where you store goods or have customers may trigger a separate VAT requirement. Either register locally or consolidate via OSS.
Stock outside the EU
For goods delivered from outside the EU, choose among: VAT registration in France, IOSS registration, or Delivered at Place (DAP). For services, you must register for OSS with your home tax authority when selling to EU consumers.
Feeling Confused? Take the EU VAT Quiz
There are many variables. In under a minute, discover whether you need IOSS, OSS, Non-Union OSS, or a standard VAT registration.
Take the Quiz →
VAT on Sales to French Businesses
When selling B2B in France, your VAT-registered French customer self-assesses via reverse charge. You may still need to register in France if you hold stock there or exceed the distance-selling threshold.
Based outside the EU, selling B2B
If your France customer is VAT-registered, you generally invoice with the “reverse charge mechanism,” and they declare VAT locally.
Based in the EU, selling B2B
In many cases, intra-EU B2B supplies are zero-rated when both parties are VAT-registered. You still must follow France invoicing and reporting requirements.
2026 France VAT Rates by Product Category
Official VAT rates in France verified against European Commission TEDB records. Select a specific product or service category for reverse charge rules, OSS thresholds, and statutory citations:
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