France VAT (TVA) Guide for 2026: Rates, Registration & Compliance
France's standard VAT (TVA) is 20%, with reduced 10%, 5.5%, and 2.1% bands. This guide covers registration, e-invoicing rollout, OSS, and filing obligations.
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Key Takeaways
France's standard VAT (TVA) rate is 20%, with reduced rates of 10% (restaurants, transport), 5.5% (food, books, energy basics), and a super-reduced rate for medicines and the press. A small French business can stay outside VAT under the franchise en base thresholds, but a non-established business must register as soon as it makes taxable supplies, with no threshold; for EU-wide B2C distance sales, VAT is due once sales exceed the EU-wide EUR 10,000 threshold. SaaS and digital products are taxable at 20%, typically accounted for via OSS by non-resident sellers; medical, financial, and education services are exempt.
Taxability Snapshot
SaaS
Taxable
Digital Goods
Taxable
Sales Tax Rates
France's standard VAT rate (TVA) is 20%, with three reduced rates: 10% on restaurants and transport, 5.5% on food and books, and 2.1% on medicines and the press. VAT is administered by the DGFiP.
Rate | Applies to |
|---|---|
Standard 20% | Most goods and services |
Reduced 10% | Restaurants, transport, some renovations |
Reduced 5.5% | Food, books, energy basics |
Super-reduced 2.1% | Medicines, newspapers |
France phases in mandatory B2B e-invoicing and e-reporting from September 1, 2026 for large and medium companies. For more detail, see our Europe VAT guides.
France begins its mandatory e-invoicing and e-reporting reform from September 1, 2026, when all businesses must be able to receive electronic invoices.
Registration & nexus threshold
France uses VAT registration rules rather than US-style economic nexus. A small French business can stay outside VAT under the franchise en base thresholds, but a non-established business must register as soon as it makes taxable supplies in France, with no threshold [2]. For cross-border B2C sales within the EU, VAT is due in the customer's country once total EU distance sales exceed the EU-wide EUR 10,000 threshold, reportable through the One Stop Shop [3]. Registration steps are in the How to Register section.
Filing frequency & deadlines
Most businesses file VAT monthly with the DGFiP, with returns and payment due during the following month. Smaller businesses may qualify for simplified or quarterly regimes.
Exemptions
Exports and intra-EU B2B supplies are zero-rated, and medical, financial, and education services are exempt. SaaS and digital products are taxable at 20%; non-resident B2C sellers to French consumers usually account via OSS.
Penalties
Late filing carries a 10% surcharge, rising to 40% if the return is not filed within 30 days of a formal notice, and up to 80% for fraudulent declarations, plus late-payment interest.
Sources
[1] French Tax Administration (impots.gouv.fr) — TVA (rates, registration, filing, disputes)
[3] European Commission — One Stop Shop (EU-wide EUR 10,000 threshold)
[5] Service-Public — Déduction de la TVA (input VAT recovery)
[6] French Tax Administration — Mandatory electronic invoicing reform (from September 1, 2026)
Verified July 2026 against the French Tax Administration, Service-Public, and European Commission guidance.
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