Local tax name: “Taxe sur la valeur ajoutée” (TVA)
Tax management by French Ministry of Finance (http://www.impots.gouv.fr)
VAT rates in France
- General: 20%
- Reduced: 2.1%, 5.5%, 10%
- Zero rate and exempt
VAT number format
- FR 1 2 3 4 5 6 7 8 9 0 1 (11 characters)
Frequency of filing VAT returns
- Monthly (Normal scheme)
- Quarterly and annually (Simplified scheme)
- Depending on the amount of revenue and output VAT charged in the previous year, there may be no obligation to file VAT returns.
- Registration: There is no threshold.
- Established taxpayers: There is no threshold.
- Non-established taxpayers: There is no threshold.
- Distance selling: From € 35,000.00 — (€ 10,000.00 from 1 July 2021)
- Intra-Community acquisitions: € 10,000.00 (Under certain conditions)
- Services provided by electronic means (MOSS): € 10,000.00
VAT recovery for non-established businesses
Companies not established in France may recover VAT if a number of requirements are met.