This guide is for e-commerce companies that sell online via web-stores or at marketplaces.
French VAT (TVA).
VAT Standard rate
VAT Reduced rate
Сertain products and services are eligible for the special reduced rate, including food, pharmaceutical products, hotel accommodation, 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 the special reduced rate, including newspapers and periodicals, television licence fees, admission to cultural events.
€ 35,000 – distance sales threshold
When a company’s distant sales hit the threshold, the company must register for the VAT. A merchant may apply to be registered for VAT in France before they reach the threshold.
- If a seller uses a local warehouse (for example Amazon FBA)
- If a seller sells excise goods, such as tobacco or alcohol
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