VAT Atlas · entry № 10 · current as of April 2026
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French Republic
France
Member of EU · Euro · code FRStandard VAT rate, reduced categories, registration thresholds, and e-invoicing rules for France.
Standard rate
20%
Reduced 10% restaurants, transport, renovation works, culture
Reduced 5.5% food, books, energy, water, sanitary products
Zero-rated 0% exports, intra-EU supplies
Threshold 25 000 EUR
Filing Monthly or quarterly
§ Invoicing rules what you need to know
Tax authority Direction Générale des Finances Publiques (DGFiP)
Invoice language French
Reverse charge Reverse charge applies to intra-EU B2B services, construction subcontracting (auto-liquidation), and supplies of certain raw materials and emission allowances.
Digital services B2C digital services to French consumers are taxed at 20%. Non-EU suppliers must register via the OSS/non-Union OSS scheme. France actively enforces marketplace rules for platforms.
Penalties Late VAT filing incurs a 10% surcharge on the tax due, rising to 40% in cases of deliberate non-compliance. Late payment triggers interest at 0.2% per month.
Invoice requirements
- Sequential invoice numbering required
- Both parties’ VAT numbers (numéro de TVA) must be shown
- Invoice must be issued upon delivery or completion of service
- Mandatory mentions include SIREN, legal form, and share capital of the supplier
- Invoices must be stored for 10 years
E-invoicing status
Mandatory e-invoicing.
Mandatory e-invoicing phased from September 2026. Large enterprises (>€1.5B turnover) must send & receive. All businesses must be capable of receiving.
Frequently Asked Questions
What is the standard VAT rate in France?
The standard VAT rate in France is 20%.
What are the reduced VAT rates in France?
10% (Reduced): applies to restaurants, transport, renovation works, culture. 5.5% (Reduced): applies to food, books, energy, water, sanitary products.
Is e-invoicing mandatory in France?
Mandatory e-invoicing phased from September 2026. Large enterprises (>€1.5B turnover) must send & receive. All businesses must be capable of receiving.
What is the VAT registration threshold in France?
The VAT registration threshold in France is 25 000 EUR.
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