What is the standard TVA rate in France?

France's standard TVA rate is 20% (taux normal) under Article 278 CGI. It applies to all goods and services not covered by a reduced-rate provision, including clothing, electronics, vehicles, most professional services, and alcohol. Three reduced rates exist below the standard: 10%, 5.5%, and 2.1%, each targeting specific categories defined by the Code General des Impots.

What is the franchise en base de TVA threshold in France?

As of 2026, the franchise en base exempts businesses below EUR 85,000 annual turnover for commerce and hospitality (tolerance: EUR 93,500) and EUR 37,500 for services and liberal professions (tolerance: EUR 41,250). A proposed EUR 25,000 universal threshold was permanently abolished by the law of 3 November 2025. Exempt businesses charge no TVA but cannot recover input TVA on purchases.

What are the French TVA declaration deadlines?

Under the regime reel normal, monthly CA3 returns are due between the 15th and 24th of the following month (specific date by departement), or quarterly if annual TVA is below EUR 4,000. Under the regime reel simplifie, an annual CA12 return is due by the second business day after 1 May, plus two installment payments in July (55%) and December (40%) of the estimated annual liability.

Which goods qualify for the 5.5% reduced TVA rate?

The 5.5% taux reduit under Article 278-0 bis CGI covers most food products and non-alcoholic beverages for human consumption, books and e-books, cinema tickets, cold-water supply and sewerage services, sanitary protection products for women, equipment for disabled persons, and -- from 21 February 2026 -- cooling energy via district networks and qualifying air-to-air heat pump installations meeting environmental criteria.

Does France participate in the EU One-Stop Shop (OSS) regime?

Yes. French-established sellers whose EU cross-border B2C sales exceed EUR 10,000 annually register for OSS through DGFiP (France acts as Member State of Identification). A single quarterly return reports sales to all EU member states, applying each destination country's VAT rate. One consolidated payment to DGFiP is distributed to each destination state, avoiding the need for separate VAT registrations across the EU.

VAT and Sales Tax in France — Rates, Rules & Filing

France levies Taxe sur la Valeur Ajoutee (TVA) under the Code General des Impots (CGI), which implements the EU VAT Directive (2006/112/EC). The Direction generale des Finances publiques (DGFiP) administers the tax via the impots.gouv.fr portal. As an EU founding member, France's TVA regime stays tightly aligned with EU rules while exercising permitted domestic discretion on reduced rates and small-business exemptions. From 1 September 2026 the VAT provisions will migrate into the new Code des impositions sur les biens et services (CIBS) as part of a codification reform -- the rates and rules themselves are unchanged by that recodification.

What are the four TVA rates and which goods do they cover?

France operates four positive rates, each targeting a distinct category of economic activity [SC1][SC2].

The 20% standard rate (taux normal) under Article 278 CGI applies by default to all goods and services not listed in a reduced-rate provision. It covers electronics, clothing, motor vehicles, professional services, alcoholic beverages, and most software subscriptions.

The 10% intermediate rate (taux intermediaire) under Article 279 CGI covers: restaurant and bar meals (including takeaway food since 2009); hotel accommodation and furnished short-term rentals; domestic passenger transport by bus, train, taxi, and coach; theatre and concert tickets; and renovation work on existing residential buildings (not new construction).

The 5.5% reduced rate (taux reduit) under Article 278-0 bis CGI applies to: most food products and non-alcoholic beverages intended for human consumption; books and e-books (e-books aligned from 2012); admission to cinemas; cold-water supply and sewerage; sanitary protection products for women (since 2016); equipment for disabled persons; and -- extended effective 21 February 2026 -- supply of cooling energy via district networks and qualifying air-to-air heat pump installations.

The 2.1% super-reduced rate (taux super-reduit) under Article 281 quater CGI applies to: pharmaceutical products listed on the social-security reimbursement schedule; and press publications meeting the statutory press-status criteria. This rate is reserved for the narrowest categories.

Rate	Label	Primary categories
20%	Taux normal	Clothing, electronics, vehicles, professional services, alcohol
10%	Taux intermediaire	Restaurant meals, hotels, passenger transport, housing renovation
5.5%	Taux reduit	Food, books, water, sanitary products, cinema, heat pumps (from Feb 2026)
2.1%	Taux super-reduit	Reimbursable medicines, qualifying press publications

Note: Corsica and the French overseas departments (DOM) apply substantially lower territorial schedules under dedicated legal frameworks.

How does the franchise en base de TVA small-business exemption work?

Article 293 B CGI grants a TVA exemption to businesses below specified annual turnover thresholds -- the franchise en base de TVA [SC3]. Exempt businesses charge no TVA on invoices and must include the mandatory mention: "TVA non applicable, art. 293 B du CGI". The trade-off is that exempt businesses cannot recover input TVA on their purchases.

The thresholds in force for 2025 and 2026, following the DGFiP confirmation that no modification occurred for 2026, are [SC3][SC4]:

Commerce and hospitality (BIC ventes): basic threshold EUR 85,000 / tolerance threshold EUR 93,500.
Service providers and liberal professions (BNC / BIC services): basic threshold EUR 37,500 / tolerance threshold EUR 41,250.
Regulated lawyers (barreau): basic EUR 50,000 / tolerance EUR 55,000.
Authors and performers (rights assignment): basic EUR 50,000 / tolerance EUR 55,000.

Tolerance mechanics: if the basic threshold is exceeded in year N but the tolerance threshold is not exceeded, TVA liability begins on 1 January of year N+1. If the tolerance threshold is exceeded during the year, TVA liability begins from the first day of the month in which the breach occurs.

The proposed EUR 25,000 universal threshold was permanently abolished. The Finance Law for 2025 had originally introduced a single EUR 25,000 threshold effective 1 March 2025. Following opposition from professional federations, the government suspended the measure before it took effect; a law enacted on 3 November 2025 permanently deleted it. The differentiated thresholds described above remain the operative law [SC4].

How does input VAT deduction work?

Businesses registered for TVA recover input TVA on purchases used for taxable business purposes by offsetting it against output TVA owed on the same CA3 return [SC1][SC2]. Where input TVA exceeds output TVA in a period, the resulting credit can either be carried forward to the next return or refunded. Refund requests require a minimum credit of EUR 760 per month or EUR 150 per calendar year. Input TVA on certain categories is blocked or restricted by law: personal vehicles (partial exclusion), entertainment expenses (conditions apply), and purchases for exempt activities.

For European e-commerce businesses established elsewhere in the EU but with French-sourced VAT credits, reciprocal refund procedures apply under the EU VAT refund directive.

When and how often must TVA returns be filed?

Filing frequency depends on the annual turnover and prior-year VAT liability [SC5].

Regime reel normal (regime reel normal) applies automatically when annual turnover exceeds EUR 945,000 (commerce) or EUR 286,000 (services). Under this regime, a CA3 monthly return is due and must be filed online at impots.gouv.fr. The precise deadline falls between the 15th and 24th of the month following the reporting period -- the exact date is assigned by departement and shown in the business's professional space on impots.gouv.fr. If the annual net TVA liability is below EUR 4,000, quarterly filing is permitted instead of monthly.

Regime reel simplifie (RSI) applies when turnover is between the franchise threshold and the normal-regime threshold. Businesses on RSI file an annual CA12 declaration, due by the second business day following 1 May. They also pay two installments during the year: 55% of the prior year's TVA by 15 July and 40% by 15 December. If prior-year TVA is below EUR 1,000, installments are waived. Businesses in RSI whose TVA liability during the year exceeds EUR 15,000 must switch to monthly CA3 filings.

Franchise en base businesses have no TVA return obligation because they neither collect nor remit TVA.

From 1 September 2026, large enterprises (more than 250 employees, or turnover exceeding EUR 50 million, or balance-sheet total exceeding EUR 43 million) must issue and receive electronic invoices for domestic B2B transactions. Smaller businesses must receive e-invoices from that date and issue them from 1 September 2027. Invoices will flow through DGFiP-approved Plateformes de Dematerialisation Partenaires (PDPs).

How does the EU One-Stop Shop (OSS) apply to French sellers?

Since 1 July 2021, EU businesses selling goods or digital services to consumers in other EU member states benefit from the Union OSS regime [SC4][SC6]. French-established sellers register for OSS through DGFiP (France becomes the Member State of Identification). They then file a single quarterly OSS return, applying the destination country's VAT rate to each sale. A single consolidated payment goes to DGFiP, which distributes to each destination state.

The EUR 10,000 annual threshold is calculated across all EU B2C distance sales combined. Below EUR 10,000, a French seller may charge French 20% TVA and file only domestic CA3 returns -- OSS becomes optional. Above EUR 10,000, the destination country's rate applies and OSS registration is the practical compliance route.

If a French seller stores goods in another EU country (for example via a fulfillment warehouse), OSS does not replace local VAT registration in that storage country -- a direct French registration in that member state is still required.

For non-EU sellers shipping goods under EUR 150 per consignment directly to EU consumers, the Import One-Stop Shop (IOSS) provides a complementary mechanism: VAT is collected at point of sale and the goods clear customs without further VAT collection.

For a broader picture of your obligations in France, see the France country overview. To find a qualified expert-comptable or conseil fiscal registered with the Ordre des Experts-Comptables who handles cross-border TVA, e-invoicing transition, or franchise en base eligibility, browse the France tax-professionals directory. The information on this page reflects publicly available legislation and guidance as of June 2026; consult a qualified tax professional before making any compliance decisions.

VAT and Sales Tax in France

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