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VAT in France: Key Information
VAT · France

VAT in France:
Key Information

Standard rate 20 %
Currency EUR
Local name TVA
Tax authority Direction Générale des Finances Publiques (DGFiP)

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Reference guide

VAT in France

Eurofiscalis · Tax reference

Up-to-date edition · April 2026

The essentials

France has applied VAT under EU VAT rules since 1957. Foreign businesses carrying out taxable transactions in France may need a French VAT number in the format FR XX 999999999.

France applies 20% standard VAT, 10% intermediate VAT, 5.5% reduced VAT and 2.1% super-reduced VAT.

A fiscal representative in France can obtain the VAT number, file CA3 VAT returns, Intrastat/EMEBI declarations and EC Sales Lists, and support French VAT recovery.

Tax data

Rates, thresholds & obligations

Everything you need to anticipate your VAT obligations in France.

Fiscal identity · VAT

France

20% Standard rate
  • Standard rate 20 %
  • Reduced 10 %
  • Reduced 2 5.5 %
  • Super-reduced 2.1 %

Identity

Local name
TVA
Number format
FRXX123456789
Tax authority
Direction Générale des Finances Publiques (DGFiP)
Currency
EUR

Returns

VAT frequency
Monthly by default; quarterly possible if annual VAT due is below €4,000.
Filing deadline
The 19th or 24th of the following month depending on the regime (RSN or RSG)
Intrastat deadline
The 10th business day of the month following the period

Thresholds

Distance sales (OSS)
10,000 €
Intrastat — dispatch
€460,000
Intrastat — arrival
€460,000

Penalties

Late filing
5% of the amount due (min. €60, max. €375) + interest of 0.20%/month
Late payment
10% of the amount due + late-payment interest of 0.20%/month
ESL list
€15 per missing return, capped at €750

Last updated: April 2026

VAT calculator

Work out a net or gross price

Convert net ↔ gross using the VAT rates in France.

VAT rate

VAT Calendar

Filing deadlines

Once registered for VAT in France, foreign businesses must observe a precise filing calendar. It covers periodic VAT returns (CA3), EMEBI/Intrastat statements, and OSS declarations for e-commerce.

VAT returns
  • CA3 VAT return French VAT returns are filed monthly or quarterly depending on the VAT collected. CA3 filing deadlines usually fall on the 19th or 24th day of the following month depending on the tax regime.
ESL & INTRASTAT
  • EMEBI/Intrastat EMEBI/Intrastat thresholds are €460,000 for dispatches and €460,000 for arrivals.
OSS & IOSS
  • OSS OSS applies above €10,000 in EU distance sales.

Related articles

Official links

FAQ

Frequently asked questions

Everything you want to know about VAT in France.

Which foreign businesses must register for VAT in France?

Foreign businesses carrying out taxable imports, supplies of goods or services located in France may need a French VAT registration. Non-EU businesses must appoint an approved fiscal representative.

What is the standard VAT rate in France?

The standard VAT rate in France is 20%.

What are the Intrastat thresholds in France?

Intrastat/EMEBI applies above €460,000 for dispatches and €460,000 for arrivals.

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