# France VAT (TVA) Guide for 2026: Rates, Registration & Compliance

Canonical: https://trykintsugi.com/sales-tax-guides/europe/france
Published: September 22, 2026

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.

- **SaaS:** Taxable
- **Digital Goods:** Taxable

## 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

## 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](/sales-tax-guides/europe).

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)](https://www.impots.gouv.fr/professionnel/tva)

- [2] [Service-Public (entreprendre.service-public.gouv.fr) — Franchise en base de TVA (thresholds and filing)](https://entreprendre.service-public.gouv.fr/vosdroits/F23566)

- [3] [European Commission — One Stop Shop (EU-wide EUR 10,000 threshold)](https://vat-one-stop-shop.ec.europa.eu/one-stop-shop_en)

- [4] [Service-Public — Reduced VAT rate on food (5.5%)](https://entreprendre.service-public.gouv.fr/vosdroits/F22399)

- [5] [Service-Public — Déduction de la TVA (input VAT recovery)](https://entreprendre.service-public.gouv.fr/vosdroits/F23569)

- [6] [French Tax Administration — Mandatory electronic invoicing reform (from September 1, 2026)](https://www.impots.gouv.fr/professionnel/je-passe-la-facturation-electronique)

Verified July 2026 against the French Tax Administration, Service-Public, and European Commission guidance.

#### Frequently asked questions

### What is the France VAT (TVA) rate in 2026?

France's standard VAT rate is 20%, with reduced rates of 10%, 5.5%, and a super-reduced 2.1% on medicines and the press.

### When do I register for VAT in France?

Residents above €85,000 (goods) or €37,500 (services); non-residents from the first taxable supply; EU B2C sellers at the €10,000 pan-EU threshold via OSS.

### Is SaaS taxable in France?

Yes. SaaS and digital products are taxable at 20%; non-resident B2C sellers usually account for it through OSS.

### Is France introducing e-invoicing in 2026?

Yes. Mandatory B2B e-invoicing and e-reporting phase in from September 1, 2026 for large and medium companies, and 2027 for smaller businesses.

### When are French VAT returns due?

Monthly for most businesses, due during the following month; smaller businesses may file under simplified or quarterly regimes.

### What is the penalty for late French VAT?

A 10% surcharge, rising to 40% if not filed within 30 days of a formal notice and up to 80% for fraud, plus interest.