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Key takeaways
- France VAT rates: The standard VAT rate is 20%, with reduced rates of 10%, 5.5%, and a super-reduced 2.1% rate, plus a 0% rate for certain healthcare services.
- Registration threshold: Resident businesses must register once turnover exceeds €85,000 for goods or €37,500 for services, while non-EU companies must appoint a fiscal representative.
- Filing & penalties: VAT returns are filed monthly, quarterly, or annually, and late filings or payments can trigger fines of up to 40%–80% of VAT due plus monthly interest.
France VAT key facts (2026)
| Item | France |
|---|---|
| Standard VAT rate | 20% |
| Reduced rates | 10%, 5.5%, 2.1% |
| Registration threshold (domestic businesses) | €85,000 goods / €37,500 services (franchise thresholds) |
| Registration threshold (non-resident businesses) | None – register from first taxable supply. €10,000 EU-wide distance-selling threshold for B2C sales (OSS available). |
| VAT return filing frequency | Monthly for larger businesses; quarterly or annual for smaller ones |
| E-invoicing status | Since 1 September 2026 all must receive, large and mid-sized must issue; small businesses issue from September 2027 |
| Fiscal representative required for non-EU businesses? | Yes – non-EU businesses must appoint one |
Register for VAT in France with Taxually: CrossTax handles your France VAT registration, returns and fiscal representation. For packaging, WEEE and battery EPR in France, see EcoTax.
Whether you’re an EU or non-EU business, any plan to expand into France is likely to require registering for VAT. With this in mind, we’ve put together a handy guide to help you better understand how VAT in France works.
Updated October 2026: France's franchise and monthly-filing thresholds, the 2.1% rate list and the EMEBI (Intrastat) rules are updated, and new sections cover the September 2026 e-invoicing rollout, non-resident registration and VAT refunds.
What is the French VAT rate?
VAT (Value Added Tax) in France is known as TVA (Taxe sur la valeur ajoutée). There is a standard French VAT rate of 20%, two reduced rates of 10% and 5.5%, and a super reduced rate of 2.1%.
| Type of VAT | VAT Rate | Applicable Goods/Services |
|---|---|---|
| Standard VAT | 20% | All other taxable goods and services. |
| Reduced VAT rate (1) | 10% | Сertain products and services including food, pharmaceutical products, pay/cable TV, and hotel accommodation. |
| Reduced VAT (2) | 5.5% | Includes books, non-alcoholic beverages, medical equipment, and admission to sports events. |
| Super reduced VAT | 2.1% | Includes medicines reimbursed by social security, newspapers and periodicals, and the first performances of certain live shows. |
| Zero rate VAT | 0% | Medical and dental care. |
Registering for VAT in France
For resident businesses, the threshold for VAT registration in France is €85,000 for the supply of goods and €37,500 for the supply of services. Higher limits of €93,500 and €41,250 apply in the current year. These thresholds only apply to businesses established in France. You must register for VAT if your turnover exceeds these thresholds.
On July 1, 2021, country-specific distance selling thresholds were withdrawn and replaced with an EU-wide threshold of €10,000 that applies to all EU member countries. This means that, if your business’s annual turnover for cross-border trade with an EU country exceeds €10,000, you’re liable for VAT there. You’re also liable if you store products in France or are participating in an FBA program (Fulfilled-by-Amazon) that includes France.
To register and obtain a French VAT number, an application should be made at the French tax office, the Service des Impôts des Entreprises (SIE). The application is free of charge but must be made in French. The application typically takes six to eight weeks.
Fiscal representative in France
Non-EU businesses selling in France are required to appoint a fiscal representative, who will be jointly liable for the French VAT.
French VAT return filing and penalties
French VAT returns should be electronically filed monthly for businesses that have an annual turnover of over €840,000 (for goods) or €254,000 (for services), or that owe more than €15,000 of VAT a year. Filing frequency can be yearly if the annual turnover is below these thresholds or, alternatively, can be quarterly if the French VAT due is less than €4,000 each year.
Compulsory annual VAT returns are not applicable in France.
French VAT filings for a non-resident company are due on the 19th of the month following the relevant period.
The penalty for late filing is 10% of the VAT due (if filed within 30 days of a reminder being sent) plus 0.2% interest per month. If the French VAT return is filed after the 30-day period, the fine will be 40% of the VAT due, and 80% for failure to file. Late payment will incur a penalty of 5% plus 0.2% interest for each month of delay.
French Intrastat declarations
Both resident and non-resident businesses in France are required to submit Intrastat returns. Since 2022, the statistical part of Intrastat has been the EMEBI survey run by French customs. You only file it if customs has sent you a notice (lettre-avis), and selection depends on the value of your intra-EU trade. Responses are due by the 10th working day after the reference month. Late responses can be fined €75 to €150, rising to €2,250 for repeat offences.
Reverse charge in France
The reverse charge mechanism in France applies to non-resident suppliers and certain domestic goods and services. The customer calculates and declares both the input VAT (VAT on purchases) and output VAT (VAT on sales) in their own VAT return, effectively neutralizing the VAT liability for the supplier. Under these circumstances, there is no need for the foreign supplier to be registered for VAT.
E-invoicing and digital reporting in France
Since 1 September 2026, every VAT-registered business established in France must be able to receive electronic invoices. Large and mid-sized companies must also issue them now; small and micro businesses must issue them from 1 September 2027.
- Approved platforms: e-invoices must be sent and received through a plateforme agréée registered by the tax authority. See the official platform guidance.
- E-reporting: data on transactions not covered by an e-invoice (for example B2C or cross-border sales) and payment data must also be reported. This starts on the same dates as e-invoice issuing.
- Foreign businesses: the e-invoicing duty covers businesses established in France. A non-established business may still have to e-report, for example on distance sales to French consumers (DGFiP FAQ).
- Start-up tolerance: the government has said no penalties apply in 2026 to businesses that are having difficulty implementing the reform (economie.gouv.fr).
How do non-resident businesses register for VAT in France?
Foreign businesses without a French establishment register with the Service des impôts des entreprises étrangères (SIEE) in Noisy-le-Grand. There is no registration threshold for them.
- Step 1: start the registration on the official formalities portal (formalites.entreprises.gouv.fr).
- Step 2: if you are established outside the EU, appoint a French fiscal representative first.
- Step 3: once registered, create a professional account on impots.gouv.fr to file returns and pay VAT online.
Contact details for the SIEE are on the impots.gouv.fr page for foreign companies.
VAT refunds for foreign businesses
Businesses that pay French VAT but make no taxable supplies in France can claim it back. The route depends on where you are established.
- EU businesses: claim through the electronic refund portal of your own country (EU Directive 2008/9/EC).
- Non-EU businesses: send the claim to the French non-resident refund service (SR TVA) through secure professional messaging. A fiscal representative files claims for businesses that are VAT-registered in France.
Frequently asked questions
What is the VAT rate in France?
France’s standard VAT rate is 20%, with reduced rates of 10%, 5.5%, and a super-reduced rate of 2.1%. A 0% rate applies to medical and dental care.
When do I need to register for VAT in France?
Resident businesses must register once turnover exceeds €85,000 for goods or €37,500 for services (higher limits of €93,500 and €41,250 apply in the current year). The EU-wide distance selling threshold is €10,000. Registration is also required if you store goods in France or use Amazon FBA.
How do I register for VAT in France?
Foreign businesses without a French establishment register with the Service des impôts des entreprises étrangères (SIEE) in Noisy-le-Grand, starting on the official formalities portal. Applications must be submitted in French and typically take 6–8 weeks to process before a French VAT number is issued.
Do foreign businesses need a fiscal representative in France?
Yes. Non-EU businesses are required to appoint a fiscal representative, who shares joint liability for VAT compliance and payments in France.
How often must VAT returns be filed in France?
- Monthly – turnover above €840,000 (goods) or €254,000 (services), or more than €15,000 of VAT owed a year
- Quarterly – if annual VAT due is below €4,000
- Annually – for smaller businesses
Returns must be filed electronically by the 19th of the following month.
Are Intrastat declarations required in France?
Only if customs selects you. Since 2022, the statistical part of Intrastat has been the EMEBI survey, filed only by businesses that receive a notice (lettre-avis) from French customs. Responses are due by the 10th working day after the reference month. Late responses can be fined €75 to €150, rising to €2,250 for repeat offences.
