France VAT Calculator (TVA) 2026 — Add or Remove VAT Instantly

In B2B transactions between France and another EU member state, no TVA is charged by the seller. The French buyer must declare and self-assess the TVA under the reverse charge mechanism (autoliquidation). Both the seller's and buyer's VAT identification numbers must appear on the invoice.

If a French e-commerce seller's cross-border B2C sales to other EU countries exceed €10,000, they must charge the TVA of the buyer's country. The seller can declare and pay this tax via the One Stop Shop (OSS) portal managed by the French tax authority (DGFiP).

Exempt goods/services (like medical care) do not carry TVA, and the supplier cannot reclaim input TVA. Zero-rated operations (like exports) are technically taxable at 0%, which allows the supplier to fully deduct and reclaim input TVA on associated business purchases.

French tax rules state that TVA must be rounded to the nearest centime (0.01 €). If the third decimal is 5 or higher, you round up; if it is lower, you round down. This calculation can be done at the line-item level or on the invoice total.

French tax code (Article L102 B of the LPF) requires businesses to preserve all invoicing records, receipts, and accounting documents for a minimum of 6 years for tax purposes, though commercial code requires 10 years for general records.

France is phasing in mandatory B2B e-invoicing and e-reporting. All French companies must be able to receive e-invoices, and large/mid-sized companies must issue them starting in late 2026, with small-to-medium businesses (SMEs) fully integrated by 2027.

Since 2022, French import TVA is automatically self-assessed (autoliquidation obligatoire) on the monthly TVA return rather than being paid at the border. This improves cash flow by avoiding upfront VAT payments to customs.

If an invoice is missing the buyer or seller's SIRET or VAT registration number, the buyer cannot deduct the input TVA. The seller may also face a fine of €15 per missing mandatory detail per invoice.

Failing to submit a French TVA return on time results in a 10% penalty on the tax due. If a warning is issued and ignored, the penalty rises to 40%. Late payments are also subject to interest charges of 0.2% per month.

Yes. A micro-entrepreneur under the 'franchise en base de TVA' threshold can voluntarily choose to opt-in to TVA (option pour le paiement de la TVA). This is beneficial if they have high start-up costs or purchase major equipment.

France's standard TVA (Taxe sur la Valeur Ajoutée) rate is 20%. France has three reduced rates: 10% (intermediate), 5.5% (reduced), and 2.1% (super-reduced), each applying to specific categories of goods and services.

Divide the TTC (toutes taxes comprises) price by 1.20 for the standard rate. For example, €120 TTC ÷ 1.20 = €100 HT (hors taxes), with €20 being the TVA amount.

TTC (Toutes Taxes Comprises) means 'all taxes included' — the gross price. HT (Hors Taxes) means 'excluding taxes' — the net price before TVA. French invoices must show both figures.

Yes, the franchise en base de TVA exempts businesses with turnover below €91,900 (goods) or €36,800 (services) from charging TVA. These businesses invoice HT and note the exemption on invoices.

Dine-in and takeaway meals are taxed at the intermediate 10% rate. Alcoholic beverages are always taxed at the standard 20% rate, even when consumed with a meal.

Some French overseas departments (DOM) like Guadeloupe, Martinique, and Réunion apply a reduced standard rate of 8.5% with an additional 'octroi de mer' tax. Corsica also has special reduced rates for certain supplies.