{"id":60470,"date":"2018-10-19T00:00:00","date_gmt":"2018-10-19T00:00:00","guid":{"rendered":"https:\/\/blog.hellotax.com\/blog\/taxation\/vat-rate\/france\/"},"modified":"2025-09-30T13:54:20","modified_gmt":"2025-09-30T11:54:20","slug":"france-vat-rates","status":"publish","type":"post","link":"https:\/\/hellotax.com\/blog\/france-vat-rates\/","title":{"rendered":"France VAT rates in 2026: : Standard and Reduced Rates Explained"},"content":{"rendered":"\r\n<p>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.<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"536\" class=\"wp-image-64956\" src=\"https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2020\/03\/vat-france-1024x536.jpg\" alt=\"\" srcset=\"https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2020\/03\/vat-france-1024x536.jpg 1024w, https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2020\/03\/vat-france-300x157.jpg 300w, https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2020\/03\/vat-france-768x402.jpg 768w, https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2020\/03\/vat-france.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n<hr data-start=\"413\" data-end=\"416\" \/>\r\n<h2 class=\"wp-block-heading\" data-start=\"418\" data-end=\"464\">Introduction: Understanding\u00a0 France VAT rates<\/h2>\r\n<p data-start=\"466\" data-end=\"806\">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 <strong data-start=\"704\" data-end=\"731\">correct French VAT rate<\/strong> is essential for compliance, accurate invoicing, and avoiding penalties.<\/p>\r\n<p data-start=\"808\" data-end=\"1177\">As of <strong data-start=\"814\" data-end=\"832\">September 2025<\/strong>, France continues to apply <strong data-start=\"860\" data-end=\"901\">four VAT rates (20%, 10%, 5.5%, 2.1%)<\/strong>. While the rates themselves have not changed in recent years, the <strong data-start=\"968\" data-end=\"1007\">scope of goods and services covered<\/strong> has been updated. Sellers must also stay alert to <strong data-start=\"1058\" data-end=\"1106\">new EU VAT in the Digital Age (ViDA) reforms<\/strong>, which are gradually reshaping reporting and invoicing requirements.<\/p>\r\n<p data-start=\"808\" data-end=\"1177\">For the full list of current VAT rates and categories, you can consult the <strong data-start=\"400\" data-end=\"441\">official French tax authority website<\/strong> <a class=\"decorated-link cursor-pointer\" href=\"https:\/\/www.economie.gouv.fr\/particuliers\/impots-et-fiscalite\/gerer-mes-autres-impots-et-taxes\/tva-quels-sont-les-taux-de-votre#:~:text=Le%20taux%20de%20TVA%20appliqu%C3%A9,loi%20de%20finances%20pour%202025.\" target=\"_new\" rel=\"noopener\" data-start=\"442\" data-end=\"500\">here<\/a>.<\/p>\r\n<hr data-start=\"1179\" data-end=\"1182\" \/>\r\n<h2 data-start=\"1184\" data-end=\"1222\">Standard VAT Rate in France (20%)<\/h2>\r\n<p data-start=\"1224\" data-end=\"1480\">The <strong data-start=\"1228\" data-end=\"1263\">standard French VAT rate is 20%<\/strong>. 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.<\/p>\r\n<hr data-start=\"1482\" data-end=\"1485\" \/>\r\n<h2 data-start=\"1487\" data-end=\"1514\">Reduced VAT Rate (10%)<\/h2>\r\n<p data-start=\"1516\" data-end=\"1592\">The <strong data-start=\"1520\" data-end=\"1532\">10% rate<\/strong> applies to a wide range of goods and services, including:<\/p>\r\n<ul data-start=\"1594\" data-end=\"2026\">\r\n<li data-start=\"1594\" data-end=\"1641\">\r\n<p data-start=\"1596\" data-end=\"1641\">Some foodstuffs and non-alcoholic beverages<\/p>\r\n<\/li>\r\n<li data-start=\"1642\" data-end=\"1677\">\r\n<p data-start=\"1644\" data-end=\"1677\">Certain pharmaceutical products<\/p>\r\n<\/li>\r\n<li data-start=\"1678\" data-end=\"1710\">\r\n<p data-start=\"1680\" data-end=\"1710\">Domestic passenger transport<\/p>\r\n<\/li>\r\n<li data-start=\"1711\" data-end=\"1763\">\r\n<p data-start=\"1713\" data-end=\"1763\">Admission to amusement parks and cultural events<\/p>\r\n<\/li>\r\n<li data-start=\"1764\" data-end=\"1793\">\r\n<p data-start=\"1766\" data-end=\"1793\">Pay and cable TV services<\/p>\r\n<\/li>\r\n<li data-start=\"1794\" data-end=\"1845\">\r\n<p data-start=\"1796\" data-end=\"1845\">Some renovation and repair of private dwellings<\/p>\r\n<\/li>\r\n<li data-start=\"1846\" data-end=\"1931\">\r\n<p data-start=\"1848\" data-end=\"1931\">Hotel accommodation, bars, caf\u00e9s, and restaurants (excluding alcoholic beverages)<\/p>\r\n<\/li>\r\n<li data-start=\"1932\" data-end=\"1987\">\r\n<p data-start=\"1934\" data-end=\"1987\">Waste collection and certain domestic care services<\/p>\r\n<\/li>\r\n<li data-start=\"1988\" data-end=\"2013\">\r\n<p data-start=\"1990\" data-end=\"2013\">Agricultural supplies<\/p>\r\n<\/li>\r\n<li data-start=\"2014\" data-end=\"2026\">\r\n<p data-start=\"2016\" data-end=\"2026\">Firewood<\/p>\r\n<\/li>\r\n<\/ul>\r\n<hr data-start=\"2028\" data-end=\"2031\" \/>\r\n<h2 data-start=\"2033\" data-end=\"2061\">Reduced VAT Rate (5.5%)<\/h2>\r\n<p data-start=\"2063\" data-end=\"2155\">The <strong data-start=\"2067\" data-end=\"2080\">5.5% rate<\/strong> supports essential goods and socially important services. It applies to:<\/p>\r\n<ul data-start=\"2157\" data-end=\"2555\">\r\n<li data-start=\"2157\" data-end=\"2202\">\r\n<p data-start=\"2159\" data-end=\"2202\">Most basic foodstuffs and school canteens<\/p>\r\n<\/li>\r\n<li data-start=\"2203\" data-end=\"2221\">\r\n<p data-start=\"2205\" data-end=\"2221\">Water supplies<\/p>\r\n<\/li>\r\n<li data-start=\"2222\" data-end=\"2264\">\r\n<p data-start=\"2224\" data-end=\"2264\">Medical equipment for disabled persons<\/p>\r\n<\/li>\r\n<li data-start=\"2265\" data-end=\"2327\">\r\n<p data-start=\"2267\" data-end=\"2327\">Books, e-books, and press publications (digital and print)<\/p>\r\n<\/li>\r\n<li data-start=\"2328\" data-end=\"2371\">\r\n<p data-start=\"2330\" data-end=\"2371\">Admission to sports and cultural events<\/p>\r\n<\/li>\r\n<li data-start=\"2372\" data-end=\"2435\">\r\n<p data-start=\"2374\" data-end=\"2435\">Social housing and certain renovations of private dwellings<\/p>\r\n<\/li>\r\n<li data-start=\"2436\" data-end=\"2508\">\r\n<p data-start=\"2438\" data-end=\"2508\">Reusable menstrual products and eco-friendly items (since 2022\u20132023)<\/p>\r\n<\/li>\r\n<li data-start=\"2509\" data-end=\"2555\">\r\n<p data-start=\"2511\" data-end=\"2555\">Cut flowers and plants for food production<\/p>\r\n<\/li>\r\n<\/ul>\r\n<hr data-start=\"2557\" data-end=\"2560\" \/>\r\n<h2 data-start=\"2562\" data-end=\"2596\">Super-Reduced VAT Rate (2.1%)<\/h2>\r\n<p data-start=\"2598\" data-end=\"2672\">The <strong data-start=\"2602\" data-end=\"2619\">2.1% VAT rate<\/strong> is applied to very specific categories, including:<\/p>\r\n<ul data-start=\"2674\" data-end=\"2923\">\r\n<li data-start=\"2674\" data-end=\"2740\">\r\n<p data-start=\"2676\" data-end=\"2740\">Certain pharmaceutical products (e.g., reimbursable medicines)<\/p>\r\n<\/li>\r\n<li data-start=\"2741\" data-end=\"2797\">\r\n<p data-start=\"2743\" data-end=\"2797\">Newspapers and periodicals (print and digital press)<\/p>\r\n<\/li>\r\n<li data-start=\"2798\" data-end=\"2832\">\r\n<p data-start=\"2800\" data-end=\"2832\">Public television licence fees<\/p>\r\n<\/li>\r\n<li data-start=\"2833\" data-end=\"2870\">\r\n<p data-start=\"2835\" data-end=\"2870\">Admission to some cultural events<\/p>\r\n<\/li>\r\n<li data-start=\"2871\" data-end=\"2923\">\r\n<p data-start=\"2873\" data-end=\"2923\">Certain livestock intended for human consumption<\/p>\r\n<\/li>\r\n<\/ul>\r\n<hr data-start=\"2925\" data-end=\"2928\" \/>\r\n<h2 data-start=\"2930\" data-end=\"2949\">Zero Rate (0%)<\/h2>\r\n<p data-start=\"2951\" data-end=\"3040\">A <strong data-start=\"2953\" data-end=\"2968\">0% VAT rate<\/strong> applies to some international and intra-community transport services.<\/p>\r\n<hr data-start=\"3042\" data-end=\"3045\" \/>\r\n<h2 data-start=\"3047\" data-end=\"3095\">Key VAT Compliance Updates in France (2025)<\/h2>\r\n<ul data-start=\"3097\" data-end=\"3734\">\r\n<li data-start=\"3097\" data-end=\"3281\">\r\n<p data-start=\"3099\" data-end=\"3281\"><strong data-start=\"3099\" data-end=\"3123\">Import VAT deferment<\/strong>: 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.<\/p>\r\n<\/li>\r\n<li data-start=\"3282\" data-end=\"3538\">\r\n<p data-start=\"3284\" data-end=\"3538\"><strong data-start=\"3284\" data-end=\"3321\">Digital reporting and e-invoicing<\/strong>: France is rolling out e-invoicing and e-reporting obligations under the EU\u2019s ViDA package. While full implementation is expected from 2026 onward, online sellers should start preparing their invoicing systems now.<\/p>\r\n<\/li>\r\n<li data-start=\"3539\" data-end=\"3734\">\r\n<p data-start=\"3541\" data-end=\"3734\"><strong data-start=\"3541\" data-end=\"3554\">Penalties<\/strong>: Late filings or missing electronic declarations carry fixed fines (typically \u20ac60\u2013\u20ac150 per declaration), in addition to interest (5%) and surcharges for repeated non-compliance.<\/p>\r\n<\/li>\r\n<\/ul>\r\n<div class=\"cta-shortcode cta-shortcode-normal \"><div class=\"cta-image\"><figure><img decoding=\"async\" src=\"https:\/\/hellotax.com\/blog\/wp-content\/uploads\/2019\/10\/Samer.jpg\" alt=\"\"><\/figure><\/div><div class=\"cta-content\"><h3 class=\"font600\">Book a free consultation<\/h3><p>Our VAT experts are happy to help you. Book a free consultation today!<\/p>\n<div class=\"button-container\"><a href=\"https:\/\/hellotax.com\/contact-us?button=blog\" class=\"button button-secondary uppercase\">Free consultation<\/a><\/div><\/div><\/div>\r\n<p>\ud83d\udccc Understanding French VAT rates is only half the picture\u2014online 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 <a class=\"decorated-link cursor-pointer\" href=\"https:\/\/hellotax.com\/blog\/vat-returns-in-france\/\" target=\"_new\" rel=\"noopener\" data-start=\"388\" data-end=\"461\">VAT returns in France.<\/a><\/p>\r\n<hr data-start=\"3736\" data-end=\"3739\" \/>\r\n<h2 data-start=\"3741\" data-end=\"3776\">What Online Sellers Need to Do<\/h2>\r\n<p data-start=\"3778\" data-end=\"3893\">If you sell to French customers, store goods in France, or use Amazon FBA warehouses in the country, you need to:<\/p>\r\n<ol data-start=\"3895\" data-end=\"4169\">\r\n<li data-start=\"3895\" data-end=\"3943\">\r\n<p data-start=\"3898\" data-end=\"3943\"><strong data-start=\"3898\" data-end=\"3928\">Apply the correct VAT rate<\/strong> on invoices.<\/p>\r\n<\/li>\r\n<li data-start=\"3944\" data-end=\"4035\">\r\n<p data-start=\"3947\" data-end=\"4035\"><strong data-start=\"3947\" data-end=\"3977\">Register for VAT in France<\/strong> if you hold stock there or exceed the EU OSS threshold.<\/p>\r\n<\/li>\r\n<li data-start=\"4036\" data-end=\"4108\">\r\n<p data-start=\"4039\" data-end=\"4108\"><strong data-start=\"4039\" data-end=\"4059\">File VAT returns<\/strong> using the CA3 forms via the French tax portal.<\/p>\r\n<\/li>\r\n<li data-start=\"4109\" data-end=\"4169\">\r\n<p data-start=\"4112\" data-end=\"4169\">Stay prepared for upcoming <strong data-start=\"4139\" data-end=\"4166\">e-invoicing obligations<\/strong>.<\/p>\r\n<\/li>\r\n<\/ol>\r\n<p data-start=\"4171\" data-end=\"4332\">\ud83d\udc49 Want more details about <strong data-start=\"4198\" data-end=\"4228\">VAT registration in France<\/strong>? Check out our <a class=\"decorated-link cursor-pointer\" href=\"https:\/\/hellotax.com\/blog\/vat-id-number-in-france\" target=\"_new\" rel=\"noopener\" data-start=\"4244\" data-end=\"4329\">guide to French VAT registration<\/a>.<\/p>\r\n<hr data-start=\"4334\" data-end=\"4337\" \/>\r\n<h2 data-start=\"4339\" data-end=\"4354\">Conclusion on France VAT rates<\/h2>\r\n<p data-start=\"4356\" data-end=\"4751\">France VAT rates in <strong data-start=\"4378\" data-end=\"4421\">2025 remain at 20%, 10%, 5.5%, and 2.1%<\/strong>, but the <strong data-start=\"4431\" data-end=\"4488\">categories of goods and services covered have evolved<\/strong> with updates on digital products, eco-friendly goods, and social essentials. For online sellers, applying the correct rate is only part of the challenge\u2014<strong data-start=\"4642\" data-end=\"4688\">keeping up with new compliance obligations<\/strong> like digital reporting and e-invoicing is equally important.<\/p>\r\n<p data-start=\"4753\" data-end=\"4900\">\ud83d\ude80 With <a href=\"https:\/\/hellotax.com\/\"><strong data-start=\"4761\" data-end=\"4773\">hellotax<\/strong><\/a>, you can automate VAT compliance across France and the EU, manage filings, and prepare for the future of VAT without stress.<\/p>\r\n<p data-start=\"4902\" data-end=\"5040\">\ud83d\udc49 <a class=\"decorated-link cursor-pointer\" href=\"https:\/\/hellotax.com\/contact-us?button=blog\" target=\"_new\" rel=\"noopener\" data-start=\"4905\" data-end=\"4977\">Book a free consultation today<\/a> and let our experts help you expand into France confidently.<\/p>\r\n<hr data-start=\"5042\" data-end=\"5045\" \/>\r\n<p data-start=\"5047\" data-end=\"5234\" data-is-last-node=\"\" data-is-only-node=\"\">\u00a0<\/p>\r\n","protected":false},"excerpt":{"rendered":"<p>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. Introduction: Understanding\u00a0 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 [&hellip;]<\/p>\n","protected":false},"author":21,"featured_media":64956,"parent":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_lmt_disableupdate":"yes","_lmt_disable":"","_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","footnotes":""},"categories":[5584],"tags":[5633],"class_list":{"0":"post-60470","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-vat-registration","8":"tag-vat-in-france","9":"entry"},"acf":[],"modified_by":"Brenda Varela","_links":{"self":[{"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/posts\/60470","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/users\/21"}],"replies":[{"embeddable":true,"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/comments?post=60470"}],"version-history":[{"count":0,"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/posts\/60470\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/media\/64956"}],"wp:attachment":[{"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/media?parent=60470"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/categories?post=60470"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hellotax.com\/blog\/wp-json\/wp\/v2\/tags?post=60470"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}