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France has a value-added tax (VAT) system known as "Taxe sur la Valeur Ajoutée" (TVA) with a standard rate of 20% and reduced rates of 5.5% and 10% for certain goods and services.

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VAT scope in France

The scope of VAT (Value Added Tax) in France covers a wide range of goods and services. VAT is a consumption tax applied to the sale of goods and the provision of services at each stage of the supply chain. Here are some key points regarding the VAT scope in France:

​1. Taxable Goods and Services: In France, most goods and services are subject to VAT, including but not limited to:
Tangible goods: This includes products like electronics, clothing, furniture, vehicles, etc.
Intangible goods: This includes digital goods, software, e-books, online subscriptions, etc.
Services: Various services, such as consulting, professional services, transportation, accommodation, entertainment, etc., are subject to VAT.

2. Standard VAT Rate: France has a standard VAT rate, which is the basic rate applied to most goods and services. As of my knowledge cutoff in September 2021, the standard VAT rate in France is 20%.​

​3. Reduced VAT Rates: France also applies reduced VAT rates to certain goods and services, typically at 10% or 5%. Some examples of goods and services that may be eligible for reduced rates include:
Food products (excluding certain luxury items)
Pharmaceutical products
Books and newspapers
Hotel accommodation
Restaurants and catering services
Some energy products
Some social housing services
Some cultural and entertainment service. 

4. Exemptions and Zero-Rated Supplies: Certain goods and services may be exempted from VAT altogether or subject to a 0% VAT rate. Examples include exports of goods to non-EU countries, certain healthcare services, educational services, and financial services. Although these supplies do not generate VAT revenue, they may have specific reporting requirements.


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VAT scope in France

VAT registration in France

VAT returns and refund in France

French reverse charge

French consignment and call-off stock

French intrastat/ EC sales list

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French VAT compliance
- What Global Trade can help you with ?

    - VAT registration in France: Businesses meeting the threshold for VAT registration must register with the French tax authorities to obtain a VAT number. This enables them to charge, collect, and remit VAT on their taxable supplies.

    - VAT Rates and Invoicing: Businesses must correctly apply the appropriate VAT rates to their goods or services and issue valid VAT invoices to customers. Invoices should contain specific information required by French VAT regulations.

    - VAT returns in France:  Businesses are responsible for submitting regular VAT returns to the tax authorities, reporting their VAT liabilities and input tax credits. Returns must be filed within the prescribed deadlines and reflect accurate calculations.

    - French Intrastat Reporting: If a business exceeds the threshold for intra-EU trade, they may be required to submit regular Intrastat returns. Intrastat reports provide statistical information on the movement of goods between EU member states.

    - Reverse Charge Mechanism: Businesses should understand and apply the reverse charge mechanism correctly in specific situations where the recipient is responsible for reporting and paying the VAT instead of the supplier.

    - VAT Compliance Documentation: It is important to maintain proper records and documentation to support VAT transactions, including invoices, VAT certificates, and relevant business documents.

    - Compliance with VAT Rules and Regulations: Businesses should stay updated with any changes or updates to French VAT legislation and ensure compliance with all applicable rules and regulations.

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