France VAT Guide

Understand VAT registration, rates, filing, e-invoicing and representation requirements in France. Desucla represents, files and pays VAT for cross-border businesses.

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Last reviewed 01 June 2026

Reviewed by Desucla Tax Team

Last authority check 30 May 2026

Tax authority Direction Générale des Finances Publiques (DGFiP)

Source status Based on tax authority guidance, local legislation and Desucla operational experience.

Important: Important: This guide is general information, not tax advice. Requirements depend on your business model, customer type, transaction flows and local authority interpretation.

At a glance

Local tax name / acronym	Taxe sur la Valeur Ajoutée or TVA
Standard rate	20%
Reduced rates	5.5%; 10%; 2.1%; 0%
Registration threshold	Goods €85,000; Services €37,500 for resident; nil for non-resident businesses; €10,000 for pan-EU digital services and goods OSS return. Intracommunity acquisitions €10,000
Filing frequency	Monthly. Annual if taxable turnover below €4,000 per annum.
E-invoicing / digital reporting	Required for phased implementation
Typical registration lead time	2-6 weeks

Recent changes

NEW

2026 VAT & e-invoicing reforms passed in Budget

VAT registration threshold reforms are effectively frozen, mandatory e-invoicing/e-reporting starts from September 2026 with a revised approved-platform model and softer penalties, while the budget also introduces a €2 fee on low-value imports, proposes a higher DST (still uncertain), and cuts VAT rates for certain sports and fair-trade products.

UPDATED

Jan 2026 VAT registration threshold rises

France’s 2026 VAT reforms keep higher VAT registration thresholds in place and introduce September 2026 e-invoicing/e-reporting requirements, alongside targeted VAT rate reductions and new import administration measures.

NEW

2026 e-Reporting mandate

From September 2026, France will require tri-monthly e-Reporting of B2C and cross-border B2B transactions (including payment data) to DGFiP, alongside the phased rollout of mandatory e-invoicing.