France VAT in 2019: Definition, Rates, Due Dates

Does France have VAT?

Like all European countries, la Grande Nation has its own VAT rates, however, France may have a higher range of different rates. There are different VAT rates for different product types and that varies from county to country. In the case of France, there are various VAT rates. This article will show you which rate applies for which product so the VAT rate France won’t be an issue for you and your business anymore.

What ist the VAT and how does it works in France for 2019

The VAT is a broadly-based consumption tax that is assessed to the value that is added to goods and services. The Value Added Tax applies to nearly all goods and services that are bought and sold within the European Union. The aim is to ensure VAT

Naturally, France is also allowed to set its own standard VAT rate (as long as it exceeds 15%) but you will see that this is not the only VAT rate. Actually there are 5 different ones in France.

French VAT rates: product categories and the respective rates

VAT rate France: 20% (Standard):

All other taxable goods and services that are not listed below.

French VAT-rate: 10% (Reduced):

Some foodstuffs, certain non-alcoholic beverages, some pharmaceutical products, domestic passenger transport, intra-community and international road and inland waterways transport, admission to some cultural services, admission to amusement parks, pay/cable TV, some renovation and repairs of private dwellings, some cleaning in private households, some agricultural supplies, hotel accommodation, restaurants (excluding alcoholic beverages), some domestic waste collection, certain domestic care services, firewood, take away food, bars, cafes and nightclubs, cut flowers, writers and composers, some social housing.

Value Added Tax rate in France of 5.5% (Reduced):

Some foodstuffs, some non-alcoholic beverages, school canteens, water supplies, medical equipment for disabled persons, books, some e-books, admission to certain cultural events, some social housing, some renovation and repair of private dwellings, admission to sports events, some domestic care services, cut flowers and plants for food production.

VAT of 2.1% (Reduced):

Some pharmaceutical products, some newspapers and periodicals, public television licence fees, admission to certain cultural events, some livestock intended for use as foodstuff.

0% (Zero):

Intra-community and international transport.

When is the French VAT due?

Like every European country, France has its own rules on when the VAT is due. Regarding imports, it’s the point of time of importation. For

  1. goods, it‘s usually the point of transfer of title.
  2. services, it’s the point of time when the respective service is performed,

Check out our overview of all VAT rates in Europe, from A like Austria to U like United Kingdom or if you want to know more about the VAT registration in France, just click here .