Standard French VAT Rate — 20% 📌

The standard VAT rate in France is:

20%

This rate applies to most goods and services sold within France, including many ecommerce transactions.

Examples commonly subject to the 20% VAT rate include:

• electronics
• clothing and accessories
• household goods
• furniture
• cosmetics
• many digital products and services
• general consumer products

Reduced French VAT Rates 📉

France also applies several reduced VAT rates depending on the type of product or service being supplied.

Reduced Rate — 10%

The:

10% VAT rate

may apply to certain goods and services such as:

• some restaurant and catering services
• passenger transport
• certain renovation works
• some accommodation and tourism services
• selected agricultural products

Reduced Rate — 5.5%

The:

5.5% VAT rate

commonly applies to:

• many food products
• books
• energy-saving products
• certain medical and hygiene products
• products considered essential or socially beneficial

Super Reduced Rate — 2.1%

France also applies a:

2.1% VAT rate

to a limited range of specific items, including certain:

• newspapers and publications
• reimbursable medicines
• cultural products in specific situations

Important Notes About Reduced VAT Rates ⚠️

Not all products within a category automatically qualify for a reduced VAT rate.

For example:

• some food products may qualify for 5.5%
• while alcoholic beverages or luxury food items may still be taxed at 20%

The correct VAT treatment depends on:

• the product classification
• how the item is supplied
• French VAT legislation
• whether special exemptions or conditions apply

0% VAT and VAT-Free Transactions 🌍

Some transactions may qualify for:

0% VAT

This commonly applies to:

• exports outside the EU
• qualifying intra-EU B2B supplies
• certain international transport services

Please note:

0% VAT is not the same as VAT exemption.

Even where 0% VAT applies:

• transactions may still need to be reported
• supporting documentation is required
• proof of transport or export may be necessary

Why Correct VAT Rates Matter ✅

Using the incorrect VAT rate may result in:

• underpaid VAT
• overpaid VAT
• tax authority corrections
• penalties or interest during audits

For ecommerce sellers, VAT classifications can become more complex when:

• selling multiple product categories
• importing goods
• selling digital products
• trading cross-border within the EU

Need More Help? 🤝

If you are unsure which VAT rate applies to your products or services, we recommend consulting a qualified tax advisor or contacting the hellotax support team for general guidance.

Please note that final responsibility for product VAT classification remains with the seller.