TEDB Official Sourced · 2026 Reference
France VAT Rate on Business & IT Consulting
Complete statutory VAT classification, cross-border B2B reverse charge conditions, and EU OSS reporting guidance for supplies in France.
Statutory Classification & Directives
Under official European Commission regulations and national legislation in France, supplies of Business & IT Consulting are subject to the 20% standard rate.
Cross-Border B2B Supplies (Art. 196)
When selling to a VAT-registered business customer in France from another EU member state, the reverse-charge mechanism applies. The invoice is issued with 0% VAT, citing "Reverse charge: Art. 196 of Council Directive 2006/112/EC".
B2C Distance Sales & One Stop Shop (OSS)
Sales to private consumers in France require charging France VAT (20%) once your pan-EU cross-border sales exceed €10,000. These obligations can be consolidated into a single quarterly OSS return without local registration.
Physical Inventory & Amazon Pan-EU FBA
Holding stock within a fulfillment warehouse located in France creates an immediate domestic VAT registration obligation regardless of sales volume. OSS cannot be used to report domestic supplies from local inventory.
Active VAT Rates in France (TEDB Schedule)
Complete breakdown of all standard, reduced, super-reduced, and parking VAT rates officially published for France:
| Classification | Applied Conditions & Scope | Rate |
|---|---|---|
| Standard rate | http://bofip.impots.gouv.fr/bofip/1379-PGP Article 278 of the General Tax Code | 20% |
| Reduced rate | Special reduced rate for specific regions (including articles 104, 105 and 120 of the VAT Directive) · For Corsica: rate of 13% on oil products; 10% on construction works, sales on farm machinery, sales on eaten in products, etc.; 2.1% (reduced rate). | 13% |
| Reduced rate | Supply of services by writers, composers and performing artists, or of the royalties due to them · Royalties (article 279 g of the general tax code) | 10% |
| Reduced rate | Special reduced rate for specific regions (including articles 104, 105 and 120 of the VAT Directive) · The standard VAT rate in Martinique, Guadeloupe and Réunion is 8.5%. The reduced rate is 2.1%. There is also a zero VAT rate in Martinique, Guadeloupe and La Reunion, particularly for essential goods and air and see transport. | 8% |
| Reduced rate | Admission to sporting events · Article 278-0 bis J of the general tax code | 5% |
| Super-reduced rate | Periodicals · Publications of general interest with a direct connection to current affairs | 2% |
| Reduced rate | Special reduced rate for specific regions (including articles 104, 105 and 120 of the VAT Directive) · The super reduced rate in Martinique, Guadeloupe and Réunion is 1.05% (for the press). | 1% |
| Reduced rate | Special reduced rate for specific regions (including articles 104, 105 and 120 of the VAT Directive) · For Corsica: 0.9% on sales of live animals to non-sujected to VAT entities, and on the first performances or circus. | 0% |
Live Compliance Engine Verification
Test calculations or verify another product category in France using the live statutory engine:
EU & UK Live Rates · TEDB
Live VAT Rate Finder & Classification
Authoritative rate lookup and statutory legal basis direct from the European Commission Taxes in Europe Database (TEDB).
19%
Standard rate
All rates active in this country (2)
| Classification | Applied Categories & Conditions | Rate |
|---|---|---|
| Standard rate | General standard rate application | 19% |
| Reduced rate | Provision of medical and dental care and thermal treatment · Reduced rate only on the supply of services by dental technicians in their professional capacity and the supply of dental prostheses by dentists and dental technicians. See preliminary remarks to “Reduced rates” and the “General comments” field | 7% |
Frequently Asked Questions
The statutory VAT rate on Business & IT Consulting in France is 20% (Standard), synchronized with the European Commission Directorate-General for Taxation and Customs Union (TEDB) database.
Yes. Under Council Directive 2006/112/EC Art. 196, cross-border B2B supplies of services between EU taxable persons trigger the mandatory reverse charge. The customer self-accounts for VAT in France, and the supplier issues a zero-rated invoice referencing Art. 196 / Art. 226(11a).
EU-established sellers can utilize the pan-EU €10,000 threshold (Council Directive 2006/112/EC Art. 59c). Once total cross-border B2C sales across all EU member states exceed €10,000 in a calendar year, destination-country VAT applies, which can be reported via the One Stop Shop (Union OSS) quarterly return.
Non-EU businesses holding stock locally (e.g. in Amazon Pan-EU FBA warehouses located in France) must maintain a direct domestic VAT registration. For goods imported under €150 directly to consumers, the Import One Stop Shop (IOSS) can be utilized instead.
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