France VAT guide
VAT or Taxe sur la Valeur Ajoutée (TVA) was introduced in France in 1968. The authority responsible for VAT is the Ministry of Economic Affairs and Finance.
Recent updates:
- VAT exemption threshold of €25,000 annual turnover from 1 June 2025
- 5.5% reduced VAT on energy starting 1 August 2025
- eInvoicing: eInvoicing for B2B transactions for domestic companies is required. There is no eInvoicing obligation for B2C transactions and non-established VAT registered companies
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What is the VAT rate in France?
20%
Standard VAT rate: 20%
Reduced rates: 10%, 5.5%, 2.1%
10% rate for necessities such as food and beverages, passenger transport and books
5.5% rate medical appliances, electricity
2.1% rate for the sale of certain publications medicines
Zero rate: 0%
Applies to exports and intracommunity supplies
Exempt categories: Activities in public interest, such as heath, education and other listed activities such as finance and insurance.
VAT registration in France
Small business VAT exemption:
France operates a VAT exemption scheme that allows small businesses to operate without charging VAT when their annual domestic turnover remains below the following thresholds:
Deliveries of goods, on-premise sales and accommodation services:
- €85,000 in the previous calendar year
- €93,500 in the current calendar year
Other services:
- €37,500 in the previous calendar year
- €41,250 in the current calendar year
Specific activities of lawyers, authors and performing artists:
- €50,000 in the previous calendar year
- €55,000 in the current calendar year
Other activities of lawyers, authors, and performing artists
- €35,000 in the previous calendar year
- €38,500 in the current calendar year
A single, unified national threshold is expected to replace these activity-based limits from January 2026.
VAT registration obligations:
EU-established businesses
Businesses established in France or elsewhere in the EU must register for VAT when both:
- The EU-wide threshold of €100,000 is exceeded, and
- The French activity-specific thresholds listed above are met.
Distance sales
Non-established EU businesses carrying out distance sales of goods into France do not have to register if annual distance sales stay below €10,000 (EU-wide).
Non-EU businesses
Non-EU businesses must register as soon as they make taxable supplies in France, with no threshold. They may opt to use the One Stop Shop (OSS) if the scheme applies to their transaction flow.
VAT return filing and deadlines
France operates two VAT reporting regimes: General Regime and Simplified Regime.
General regime:
Businesses must apply the General Regime if:
- Annual turnover exceeds €840,000 (for goods) or €254,000 (for services), or
- Output VAT due exceed €15,000 in the previous year
Filing frequency:
- Monthly by default
- Quarterly may apply if annual VAT is below €4,000
Simplified regime:
Available to businesses with low turnover.
Filing frequency:
- One annual return
- VAT is paid via two instalments (June and December)
Monthly/ Quarterly returns
Deadlines differ depending on where the business is established:
- French businesses and non-EU businesses: File between the 15th and 24th of the following month.
- EU-established businesses registered for VAT in France: File no later than the 19th of the following month.
Annual returns
The due date to submit Annual VAT return for the Simplified regime depends on the fiscal year.
- If fiscal year equals the calendar year, then the Annual Return should be submitted no later than the 2nd working day following 1 May of the following year.
- If fiscal years differs from the calendar year, then it needs to be submitted within 3 months after fiscal year has ended.
eInvoicing requirements
France is moving ahead with a phased implementation of mandatory eInvoicing and eReporting for all VAT-registered businesses established in the country. The updated rollout plan was confirmed in 2024.
eInvoicing will apply to domestic B2B transactions between VAT-registered businesses established in France.
The following are not in scope for eInvoicing:
- B2C transactions
- Cross-border transactions
eReporting applies to:
- B2C sales
- Cross-border transactions, including:
- Intra-EU supplies and acquisitions of goods and services
- Supplies in overseas territories
- Transactions by non-established businesses operating in France
eReporting required data
Businesses must report the following information for in-scope transactions:
- Customer details (name, SIREN, address)
- Invoice number and date
- Gross amount
- VAT rate and VAT amount
- Description of goods or services
- Payment date
eReporting – Frequency and deadlines
Deadlines depend on the business’s VAT return filing frequency:
Monthly VAT filers
- Transactions 1–10: report by the 20th of the same month
- Transactions 11–20: report by the 30th (except February)
- Transactions 21–end of month: report by the 10th of the following month
Quarterly VAT filers
- Report monthly, by the 10th of the following month
Simplified VAT regime
- Report monthly, between the 25th and 30th of the following month
Implementation timeline
eInvoicing
- Large enterprises (annual turnover greater than €15 million): 1 September 2026
- Small, medium mand micro enterprises: 1 January 2027
- Obligation to receive eInvoices is applicable to all French establishments from 1 September 2026.
eReporting
- Large enterprises (annual turnover greater €1.5 billion): Must issue eInvoices and submit eReporting data from 1 September 2026
- Medium enterprises (annual turnover greater than €50 million): Same obligation from 1 September 2026
- Small and micro enterprises: Required to receive eInvoices from 1 September 2026 and required to issue eInvoices and submit eReporting from 1 September 2027
- Non-established businesses: Not required to issue eInvoices. Must comply with eReporting from 1 September 2027.
Comply – Global VAT compliance
Our VAT compliance solution, Comply helps companies manage their complex, country-specific tax requirements including France’s Taxe sur la Valeur Ajoutée (TVA) obligations.
VAT penalties
Late filing penalties are applied as a percentage of the VAT due:
- 10% – if the return is filed late without prior formal notice, or within 30 days after receiving a formal notice
- 30% – if the return is not filed within 30 days after receiving a formal notice
- 80% – in cases involving hidden or undeclared activity
For late payment penalties:
- 5% surcharge applied to VAT paid after the deadline
Fiscal representatives
Non-EU businesses are generally required to appoint a fiscal representative to handle VAT obligations in France.
Exceptions:
Businesses established in countries on the officially published exemption list are not required to appoint a fiscal representative, though they may still choose to be assisted by an agent.
Exempt Countries Include:
Antigua and Barbuda, Armenia, Aruba, Australia, Azerbaijan, Bosnia-Herzegovina, Cabo Verde, Cook Islands, Curaçao, Dominica, Ecuador, Faroe Islands, French Polynesia, Georgia, Ghana, Greenland, Grenada, India, Iceland, Jamaica, Japan, Kenya, Kuwait, Mauritius, Mexico, Moldavia, Nauru, New Zealand, Niue, North Macedonia, Norway, Pakistan, Republic of Korea, Saint Barthelemy, Saint-Martin, Sint-Maarten, South Africa, Tunisia, United Kingdom, Ukraine, Vanuatu.
VIES declarations
VIES filing frequency is monthly and VIES must be submitted by the 10th working day after the end of the respective month.
Intrastat
Registration and submission
Since 1 January 2022, the obligation to file Intrastat is no longer based on thresholds.
- Selection method: Businesses are selected through a sampling method
- Notification: Selected respondents receive a formal latter from the administration in December of the preceding year.
Deadlines and frequency
Intrastat respondents have to submit declarations monthly by the 10th working day after the end each reporting period.
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