France Sales Tax VAT

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French VAT. France introduced Value Added Tax, Taxe sur la Valeur Ajoutée or TVA, in 1954.

The standard rate for VAT / TVA in France is 20%, reduced rates also apply. You are liable for VAT in France if your business meets the following criteria:

  • supplying goods/services or importing goods
  • the person supplying the goods/services or importing the goods is liable to VAT
  • the good/services must be considered an independent and usual financial activity

2.1% SalesTax VAT /TVA Rate applies to:

  • medicines reimbursable by social security
  • newspapers/magazines
  • sale of live animals for slaughter
  • first 140 performances of theatres or circuses

5.5 Sales Tax VAT /TVA applies to:

This VAT rate is applied to goods or services considered essential or in the best interests of society, including:

  • food
  • gas
  • electricity
  • equipment and services for the elderly and the disabled
  • energy quality operations
  • social housing
  • books
  • works of art
  • cinema tickets
  • sporting event tickets

10% Sales Tax VAT /TVA applies to:

  • restaurants
  • fast-food outlets
  • social housing construction
  • household work
  • farming industry
  • forestry industry
  • television services
  • passenger transport
  • camping pitches rental

If you wish to apply for Sales Tax in France, please register in the form below the reasons for needing sales tax VAT in France or send us an email.