French VAT Guide 2026 — Rates, Registration, Returns & Rules for Foreign Companies

French VAT — known in France as TVA (Taxe sur la Valeur Ajoutée) — is one of the most complex VAT systems in the EU. Four different rates, no registration threshold for foreign companies, strict monthly filing deadlines, and an increasingly assertive tax authority. Getting French VAT wrong is expensive. This guide gives you the complete legal picture.

If you are facing a specific French VAT problem — registration, audit, refund, or dispute — you need more than a guide. See how Maître NICOLAS can help your business →

Contents

1. What Is French VAT (TVA)?
2. French VAT Rates 2026 — Standard & Reduced
3. Who Must Register for French VAT?
4. How to Register for French VAT — Step by Step
5. The French VAT Number — Format, Structure & Verification
6. French VAT Returns — Filing Obligations & Deadlines
7. French VAT Refund for Foreign Companies
8. French VAT Reverse Charge
9. French VAT for E-commerce, Digital Services & Amazon FBA
10. French VAT Exemptions
11. French VAT Penalties for Non-Compliance
12. French E-Invoicing Mandate 2026–2027
13. When Do You Need a French VAT Lawyer?
14. FAQ — French VAT

What Is French VAT (TVA)?

French VAT — Taxe sur la Valeur Ajoutée or TVA — is a consumption tax levied on the supply of goods and services in France. It is governed by the French Tax Code (Code général des impôts, Articles 256 to 310 H) and aligned with EU VAT Directive 2006/112/EC. France was the country where VAT was invented, introduced in 1954 by Maurice Lauré — making it the world’s oldest VAT system.

Like all EU VAT systems, French VAT is multi-stage (collected at each stage of the production chain), neutral for businesses (companies deduct input VAT from output VAT and remit only the difference), and borne by the final consumer. For international trade, VAT is generally due in the country where the supply is consumed.

How it works in practice: A French company buys raw materials for €1,000 + €200 VAT (20%). It sells a product for €2,000 + €400 VAT. It remits to the DGFiP: €400 − €200 = €200. The consumer bears the full €400 VAT. This mechanism applies identically to foreign companies with French VAT registrations.

French VAT is administered by the Direction Générale des Finances Publiques (DGFiP). France consistently ranks among the EU member states with the lowest VAT gap — which reflects both the efficiency of the system and the rigour of enforcement.

French VAT Rates 2026 — Standard and Reduced Rates

France applies four VAT rates, unchanged in 2026:

French VAT on specific goods and services

• French VAT on food — 5.5% on groceries; 10% on restaurant meals; 20% on alcohol and confectionery
• French VAT on wine — 20% standard rate
• French VAT on hotels — 10% on accommodation; 20% on room service and minibar
• French VAT on books — 5.5% on all books, print or digital
• French VAT on clothes — 20% standard rate
• French VAT on cars — 20%; input VAT on passenger vehicles is generally not deductible
• French VAT on art — 5.5% on first sale by the artist; 20% on subsequent sales
• French VAT on digital services / SaaS — 20%; B2C supplies taxed in France since 2015
• French VAT on luxury goods — 20%; eligible for tourist VAT refund (détaxe) above €100.01 for non-EU residents

Who Must Register for French VAT?

French companies — registration thresholds (franchise en base)

For foreign companies: no registration threshold applies. The moment your company performs a taxable transaction on French territory, it must register for French VAT. There is no minimum turnover, no grace period, no de minimis rule.

Transactions that trigger mandatory French VAT registration for foreign companies

• Selling goods physically located in France at the time of sale
• Importing goods into France
• Storing goods in France — including Amazon FBA stock in French warehouses
• Providing construction, installation or real estate services in France
• Providing B2C digital services to French consumers (OSS is an alternative)
• Exceeding the EU-wide OSS threshold (€10,000/year) for distance sales to French consumers
• Organising events in France with paid admission

The OSS and IOSS alternative: since 1 July 2021, e-commerce businesses and B2C digital service providers can use the EU One-Stop Shop (OSS) or Import One-Stop Shop (IOSS) to report VAT on cross-border B2C supplies across all EU member states through a single registration. But this does not remove direct French VAT registration when you have goods physically stored in France.

How to Register for French VAT — Step by Step

Non-resident companies (both EU and non-EU) register with the Service des Impôts des Entreprises Étrangères (SIEE), 10 rue du Centre, 93465 Noisy-le-Grand Cedex.

Documents required

• Certificate of incorporation (apostilled and translated into French if required)
• Trade register extract (not older than 3 months)
• VAT certificate from country of establishment (for EU companies)
• Identity documents for legal representatives
• Description of planned activities in France
• Bank account details (IBAN)
• Power of attorney if filed by a representative

Non-EU companies: generally required to appoint a French fiscal representative before registering. Countries exempt from this requirement: UK, Australia, Japan, South Korea, Norway, Iceland, New Zealand, Canada. Always verify the current list before proceeding.

Timeline and legal deadline

Complete file: 4–8 weeks (EU companies), 6–10 weeks (non-EU). Article 286 CGI requires registration within 15 days of commencing taxable activities in France. Late registration triggers interest and penalties — early action is essential.

Need help with French VAT registration?
Maître NICOLAS handles the entire registration process — from assessing your VAT exposure to obtaining your French VAT number.

Learn About Our French VAT Registration Service →

The French VAT Number — Format, Structure and Verification

French VAT number format: FR + [2-char key] + [9-digit SIREN]  →  Example: FR12 345678901

Total length: always 13 characters. The 2-character verification key can include letters (A–Z) as well as digits (0–9), calculated in base 24. It must appear on all French VAT invoices you issue and on all intra-community transaction documents.

How to check a French VAT number

• EU VIES system — ec.europa.eu/taxation_customs/vies — official EU tool for all member states
• Annuaire des entreprises — annuaire-entreprises.data.gouv.fr — French government company directory
• Infogreffe / Société.com — commercial company information databases

Always verify your French supplier’s or customer’s VAT number before applying zero-rate VAT on intra-community supplies. A failed VIES check can invalidate the zero-rating and create a French VAT liability for your business.

French VAT Returns — Filing Obligations and Deadlines

The standard French VAT return is the CA3 form, filed electronically on impots.gouv.fr or via EDI-TVA. Paper filing is no longer accepted.

The CA3 includes separate boxes for: taxable sales by rate (20%, 10%, 5.5%, 2.1%), exempt supplies, intra-community acquisitions, imports, reverse charge transactions, output VAT by rate, and deductible input VAT. French VAT return boxes are more granular than most EU counterparts.

INTRASTAT declarations

• Expedition (intra-EU exports) — mandatory from the first euro, no threshold
• Introduction (intra-EU imports) — mandatory above €460,000/year

INTRASTAT is filed monthly on the ProDouane platform. Failure to file carries its own penalty of €750 per missing declaration.

French VAT Refund for Foreign Companies

Qualifying expenses

• Hotel accommodation in France (10%)
• Restaurant meals for professional purposes (10%)
• Trade fair and exhibition participation fees
• Professional services from French providers
• Fuel (subject to percentage limits)
• Conference and seminar registration fees

Not all French VAT is refundable. Passenger vehicles, entertainment above deductibility limits, and certain other categories are specifically excluded. A thorough review of expense categories before filing maximises recovery.

French VAT Reverse Charge — How It Works

The reverse charge (autoliquidation) shifts the VAT accounting obligation from the supplier to the French buyer. The buyer declares both output VAT (payable) and input VAT (deductible) — resulting in a net zero cash effect for fully taxable businesses.

When does the French VAT reverse charge apply?

• Cross-border B2B services from foreign suppliers to French businesses (Article 283-2 CGI)
• Intra-community acquisitions of goods
• Import VAT — since 2022, all VAT-registered importers self-assess import VAT on their CA3 return
• Construction subcontracting — the main contractor self-assesses VAT on subcontractor invoices

For foreign service providers: if you supply B2B services to a French VAT-registered business, do not charge French VAT — the French customer applies reverse charge. Include their French VAT number on the invoice and the mention: “Autoliquidation — Article 283 du CGI”.

Exceptions where reverse charge does NOT apply: services connected to French real estate; admission to events in France; passenger transport in France; restaurant services in France. These may require the foreign supplier to register directly for French VAT.

French VAT for E-commerce, Digital Services and Amazon FBA

French VAT for e-commerce businesses

• Distance selling above €10,000/year to French consumers: register in France or use OSS
• Goods stored in France: immediate French VAT registration required — no threshold, no minimum period
• Marketplace deemed supplier rules: platforms may collect VAT on certain transactions — but this does not remove your own registration obligations for goods stored in France

Amazon FBA sellers: if Amazon stores your goods in a French fulfilment centre (Brétigny-sur-Orge, Lauwin-Planque, Montélimar…), you have a French VAT obligation from day one — regardless of where your company is incorporated. Amazon’s VAT Services will handle your filings but will not represent you in an audit.

French VAT on digital services and SaaS

Since 1 January 2015, B2C digital services are taxed in the country of the consumer. If your company provides any of the following to French consumers, French VAT at 20% applies from your first sale:

• SaaS subscriptions
• Online courses and e-learning platforms
• Digital content (music, films, games, ebooks)
• App-based services
• Website hosting, cloud computing, online storage
• Automated online services (SEO tools, analytics platforms, etc.)

The OSS (One-Stop Shop) registered in one EU country is the standard compliance route. If you sell to French businesses (B2B), the reverse charge applies and no French VAT registration is generally required.

French VAT Exemptions

Certain supplies are exempt from French VAT — no VAT is charged, but the supplier also generally cannot recover input VAT on related costs.

The distinction between VAT exemption and zero-rating matters significantly. Zero-rated supplies allow full input VAT recovery; exempt supplies do not. Misclassifying a supply is a common source of audit adjustments.

French VAT Penalties for Non-Compliance

Statute of limitations: The DGFiP can assess back VAT for 3 years from the end of the year in which it was due (Article L176 LPF). This extends to 6 years in cases of fraud or tax evasion (manœuvres frauduleuses).

The most important thing to know about French VAT penalties: voluntary regularisation before an audit almost always results in significantly lower penalties than rectification following an audit. If you have not been registering when you should have, acting now — with professional guidance — is far preferable to waiting for the DGFiP to find you.

French E-Invoicing Mandate 2026–2027 — What Foreign Companies Need to Know

France is implementing one of the most ambitious e-invoicing mandates in the EU. Foreign companies with French VAT registrations are directly affected.

Invoices must use the Factur-X format (hybrid PDF/XML) or UBL/CII XML formats, transmitted through certified platforms (PDP — Plateforme de Dématérialisation Partenaire) or the public PPF portal. Simple PDF invoices will no longer be accepted for B2B transactions between French VAT-registered entities.

Early preparation is strongly advised. Integration with your accounting or ERP system is required. If your company issues invoices to French VAT-registered businesses, you need to be Factur-X ready by your applicable deadline.

When Do You Need a French VAT Lawyer?

This guide gives you the framework. But French VAT rules are complex, fact-specific, and change regularly. There are situations where a guide is not enough:

• You have received a French tax audit notice — time-sensitive, legally consequential
• You have received a rectification proposal — 30 days to respond; a well-argued response can significantly reduce the reassessment
• Your French VAT registration has been refused or delayed
• You are entering a complex transaction — real estate, construction, acquisition financing
• You have not been registering when you should have — voluntary regularisation with legal representation minimises penalties
• Your VAT refund claim has been rejected
• You need a fiscal representative with genuine legal accountability
• You are facing a French VAT dispute that cannot be resolved administratively

French VAT is complex. Your legal position doesn’t have to be.

Maître NICOLAS advises foreign companies on French VAT — registration, compliance, audits, disputes, and refund recovery. Tell us your situation and receive a clear legal assessment within 48 hours.Speak with a French VAT Lawyer →

Cabinet NICOLAS Avocat · Barreau de Paris, Toque B0288 · 11 bd Sébastopol, 75001 Paris

FAQ — French VAT

What is French VAT called in French?

French VAT is called TVA — Taxe sur la Valeur Ajoutée. The French VAT number is called the numéro de TVA intracommunautaire.

What is the French VAT rate in 2026?

Standard rate: 20%. Reduced rates: 10% (restaurants, hotels, transport, renovation), 5.5% (food, books, medical equipment), 2.1% (press, certain pharmaceuticals). Exports are zero-rated.

How much is French VAT on a purchase of €100?

At the standard 20% rate: total price = €120; VAT amount = €20. Formula: net price × 1.20 = gross price including VAT. To extract VAT from a gross price: gross ÷ 1.20 × 0.20 = VAT.

Does a foreign company need to register for French VAT?

Yes, if it performs taxable transactions in France. There is no VAT registration threshold for non-resident companies. Registration is mandatory from the very first taxable transaction on French territory.

What is the French VAT registration threshold?

For French-established businesses: €37,500 (services) and €85,000 (goods). For foreign companies: no threshold — registration is mandatory from the first taxable transaction.

What is the French VAT number format?

FR + 2-character verification key + 9-digit SIREN. Total: 13 characters. Example: FR12 345678901.

When are French VAT returns due?

Monthly filers: by the 19th of the following month (24th via EDI). Quarterly filers: by the 19th of the month following quarter end.

Can I reclaim French VAT as a foreign company?

Yes. EU companies use the Directive 2008/9/EC electronic refund procedure (deadline: 30 September of following year). Non-EU companies use the 13th Directive procedure (deadline: 30 June).

How does French VAT work for UK companies after Brexit?

Since 1 January 2021, UK companies are treated as non-EU companies. They register with the SIEE and are currently exempt from the fiscal representative requirement under the UK-France mutual assistance agreement. Brexit has significantly increased the complexity of UK-France trade.

Does my US company need to register for French VAT?

Yes, if your US company performs taxable transactions in France. There is no de minimis exemption. A mutual assistance agreement between the US and France generally exempts US companies from the fiscal representative requirement — but this should be verified before proceeding.

What is the French VAT reverse charge?

The French reverse charge (autoliquidation) requires the French buyer to self-assess VAT rather than the foreign supplier charging it. It applies to B2B cross-border services, intra-community goods acquisitions, import VAT, and construction subcontracting. The foreign supplier includes “Autoliquidation — Article 283 du CGI” on the invoice.

Does my Amazon FBA business in France require French VAT registration?

Yes, without exception. Storing goods in a French Amazon fulfilment centre creates a French VAT obligation from the moment goods arrive at the warehouse, regardless of where your company is incorporated.

Need legal advice on French VAT?

This guide covers the rules. For your specific situation — registration, audit, refund, or dispute — you need a French VAT lawyer. Maître NICOLAS advises foreign companies from his Paris office. Response within 48 hours.Contact a French VAT Lawyer →

Cabinet NICOLAS Avocat · Barreau de Paris, Toque B0288 · 11 bd Sébastopol, 75001 Paris

This article provides general legal information and does not constitute legal advice. For advice specific to your situation, please contact Cabinet NICOLAS Avocat directly.

Contact a French VAT Lawyer →

Written by Maître Miguel NICOLAS — Avocat au Barreau de Paris (Toque B0288), PhD EU Law · Cabinet NICOLAS Avocat, 11 bd Sébastopol, 75001 Paris · Last updated: June 2026