What is the VAT rate in France in 2026?
📋 Direct Answer
The standard VAT rate in France is 20%, with reduced rates of 5.5%, 10% on designated goods and services. Note: a 2.1% super-reduced rate and special DOM rates (0.9%-8.5%) also exist. Rates per the European Commission's Taxes in Europe Database (TEDB), situation on 2026-08-01; member states can change rates, so re-check TEDB or the national tax authority before pricing or filing.
VAT rate errors in France can trigger retrospective assessments for up to 5 years
Tax authority may demand back-payment of the difference plus penalties assessed by the tax authority on the shortfall
🛡️ Prevention Steps
- ✓Cross-check product classification against France VAT category lists
- ✓Use automated tax calculation tools that update with rate changes
- ✓Conduct quarterly internal VAT rate audits on best-selling products
Comparison
| Direct VAT registration in the country | IOSS (for B2C sales under €150) | OSS (One-Stop Shop for B2C) | |
|---|---|---|---|
| Pros |
|
|
|
| Cons |
|
|
|
| Best For | Sellers with significant volume in one country | High-volume B2C cross-border sellers under €150 per order | Sellers shipping from one EU country to consumers across the EU |
| Est. Cost | €500-2,000/year for tax agent | €100-500/year intermediary fee | €200-1,000/year for tax agent support |
Common Mistakes
❌ Applying the wrong VAT rate — using standard 20% when goods qualify for 5.5%/10% reduced
💥 Consequence: Overcharging customers or underpaying tax, both create compliance issues
✅ Fix: Check each product against the country's reduced-rate categories before setting rates
❌ Ignoring the distance selling threshold and not registering until revenue is much higher
💥 Consequence: Backdated VAT liability plus penalties and interest
✅ Fix: Register before exceeding the threshold (€35,800 domestic threshold)
❌ Not differentiating between B2B (reverse charge) and B2C (collect VAT) sales
💥 Consequence: Collecting VAT from business customers who can reclaim it, or failing to collect from consumers
✅ Fix: Verify customer VAT numbers for B2B; apply B2C rate for unregistered buyers
Seller Paths
Seller path
- 1. Use IOSS — register through intermediary, collect VAT at checkout, file monthly
Seller path
- 1. No IOSS — register locally or use DDP shipping; buyer pays import VAT if not
Seller path
- 1. Follow the steps for: Seller path
B2B sales to businesses in the country
- 1. Use reverse charge — verify buyer's VAT number, no VAT collected if valid
Next Steps
Get a free compliance assessment
Continue →Related Tools
Related Questions
Sources
- • Direction Générale des Finances Publiques
- • EU VAT rates database
Disclaimer: This page is for informational purposes only and does not constitute legal or tax advice. Consult a professional for your specific situation.