France VAT rates in 2025: : Standard and Reduced Rates Explained

Discover France VAT rates in 2025. Learn about standard and reduced rates (20%, 10%, 5.5%, 2.1%) and key compliance updates for online sellers.

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Introduction: Understanding  France VAT rates

France applies one of the most detailed VAT systems in Europe, with multiple reduced rates depending on the product or service. For online sellers, especially those trading via Amazon, Shopify, or their own e-commerce stores, knowing the correct French VAT rate is essential for compliance, accurate invoicing, and avoiding penalties.

As of September 2025, France continues to apply four VAT rates (20%, 10%, 5.5%, 2.1%). While the rates themselves have not changed in recent years, the scope of goods and services covered has been updated. Sellers must also stay alert to new EU VAT in the Digital Age (ViDA) reforms, which are gradually reshaping reporting and invoicing requirements.

For the full list of current VAT rates and categories, you can consult the official French tax authority website here.

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Standard VAT Rate in France (20%)

The standard French VAT rate is 20%. This applies to most goods and services not specifically listed under reduced categories. For e-commerce sellers, most retail goods (electronics, fashion, household items, cosmetics, etc.) fall into this category.

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Reduced VAT Rate (10%)

The 10% rate applies to a wide range of goods and services, including:

• Some foodstuffs and non-alcoholic beverages

• Certain pharmaceutical products

• Domestic passenger transport

• Admission to amusement parks and cultural events

• Pay and cable TV services

• Some renovation and repair of private dwellings

• Hotel accommodation, bars, cafés, and restaurants (excluding alcoholic beverages)

• Waste collection and certain domestic care services

• Agricultural supplies

• Firewood

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Reduced VAT Rate (5.5%)

The 5.5% rate supports essential goods and socially important services. It applies to:

• Most basic foodstuffs and school canteens

• Water supplies

• Medical equipment for disabled persons

• Books, e-books, and press publications (digital and print)

• Admission to sports and cultural events

• Social housing and certain renovations of private dwellings

• Reusable menstrual products and eco-friendly items (since 2022–2023)

• Cut flowers and plants for food production

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Super-Reduced VAT Rate (2.1%)

The 2.1% VAT rate is applied to very specific categories, including:

• Certain pharmaceutical products (e.g., reimbursable medicines)

• Newspapers and periodicals (print and digital press)

• Public television licence fees

• Admission to some cultural events

• Certain livestock intended for human consumption

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Zero Rate (0%)

A 0% VAT rate applies to some international and intra-community transport services.

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Key VAT Compliance Updates in France (2025)

• Import VAT deferment: Since January 2024, import VAT is no longer paid at customs. Instead, it is declared in the periodic French VAT return, improving cash flow for importers.

• Digital reporting and e-invoicing: France is rolling out e-invoicing and e-reporting obligations under the EU’s ViDA package. While full implementation is expected from 2026 onward, online sellers should start preparing their invoicing systems now.

• Penalties: Late filings or missing electronic declarations carry fixed fines (typically €60–€150 per declaration), in addition to interest (5%) and surcharges for repeated non-compliance.

📌 Understanding French VAT rates is only half the picture—online sellers must also know when and how to file their VAT obligations. For a step-by-step overview of filing requirements, deadlines, and penalties, read our detailed guide on VAT returns in France.

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What Online Sellers Need to Do

If you sell to French customers, store goods in France, or use Amazon FBA warehouses in the country, you need to:

1. Apply the correct VAT rate on invoices.

2. Register for VAT in France if you hold stock there or exceed the EU OSS threshold.

3. File VAT returns using the CA3 forms via the French tax portal.

4. Stay prepared for upcoming e-invoicing obligations.

👉 Want more details about VAT registration in France? Check out our guide to French VAT registration.

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Conclusion on France VAT rates

France VAT rates in 2025 remain at 20%, 10%, 5.5%, and 2.1%, but the categories of goods and services covered have evolved with updates on digital products, eco-friendly goods, and social essentials. For online sellers, applying the correct rate is only part of the challenge—keeping up with new compliance obligations like digital reporting and e-invoicing is equally important.

🚀 With hellotax, you can automate VAT compliance across France and the EU, manage filings, and prepare for the future of VAT without stress.

👉 Book a free consultation today and let our experts help you expand into France confidently.

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