VAT in France: Rates, Rules & How to Calculate TVA
France applies four VAT (TVA) rates. The standard rate is 20%, covering most goods and services. The intermediate rate of 10% applies to restaurant meals, prepared food, passenger transport, home renovation works, and certain accommodation services. The reduced rate of 5.5% covers essential food products, books, energy supplies (gas, electricity), equipment for disabled persons, and cultural venues. The super-reduced rate of 2.1% applies to reimbursable medicines, press publications, and live performances in certain venues.
The French tax authority (Direction Generale des Finances Publiques, DGFiP) administers VAT. Businesses must register from their first taxable transaction. TVA declarations can be monthly (regime reel normal) or quarterly (regime reel simplifie) depending on annual turnover. France actively participates in the EU's One Stop Shop scheme for cross-border e-commerce sales.
Use our calculator to compute French TVA instantly on any amount. For invoice management, pair this with our invoice calculator or use our sales tax calculator for US comparisons.