This guide is for e-commerce companies that sell online via web stores or at marketplaces.
VAT Standard rate
The standard VAT rate in France in 2022 is 20%.
VAT Reduced rate
- Сertain products and services are eligible for the special reduced rate, including food, pharmaceutical products, hotel accommodation, and pay/cable TV.
- Certain products and services are eligible for the special reduced rate, including books, non-alcoholic beverages, admission to sports events
- Сertain products and services are eligible for a special reduced rate, including newspapers and periodicals, television license fees, and admission to cultural events.
The rate of 2.1% does not apply to the main territory of the country. This is the rate of the DOM (French Special Territories).
See the summary of the EU VAT rates.
From the 1st of July 2021, the distance selling thresholds were withdrawn and replaced by a unified threshold of EUR 10,000 for all EU members.
In other words, VAT should be charged at the VAT rate of the customer’s country of residence by companies whose annual taxable cross-border turnover is over EUR 10,000.
If goods or services were used to make taxable supplies in France, VAT in input invoices might be credited. Examples include:
- VAT paid at custom clearance with your EORI number;
- VAT paid to French suppliers.