France Reverse TVA Calculator.

France was actually the world's first country to implement a national VAT system, doing so in 1954. The French system — called Taxe sur la Valeur Ajoutée (TVA) — became the model adopted by most of Europe and ultimately over 160 countries worldwide. France's standard TVA rate is 20%, with multiple reduced rates for specific categories of goods and services.

France has four TVA rates. The standard 20% rate applies to most goods and services including electronics, most clothing, motor vehicles, and professional services. A reduced 10% rate applies to restaurant meals, prepared food for immediate consumption, certain renovations and home improvement services, cultural goods, and hotel accommodation. A 5.5% rate applies to food items in their basic form (unprepared grocery food), books, prescription drugs, and energy from renewable sources. A super-reduced 2.1% rate applies to press publications, licensed medicines reimbursed by health insurance, and some other specific categories — this is one of the lowest VAT rates in the EU for any category.

France's VAT registration threshold for businesses established in France is €91,900 for goods and €36,800 for services (2024). Non-established businesses generally have no registration threshold — any supply to French customers may require registration.

France has specific VAT rules for different economic sectors. The wine and spirits industry, agricultural sector, and construction sector all have particularities in French TVA law. France also has strict rules around invoicing requirements — VAT invoices must contain specific mandatory information including the seller's SIRET number, the buyer's details, the TVA rate applied, and the tax amount.

As the EU's second-largest economy, France is a major participant in the EU's One Stop Shop (OSS) system for cross-border e-commerce, which allows businesses to register in one EU member state and report VAT for sales across all EU countries through a single return.