VAT rates - France
Standard VAT Rate
📌 The standard VAT rate in France is 20%, which applies to all transactions that do not qualify for a reduced rate.
Reduced VAT Rates
📉 Certain goods and services benefit from lower VAT rates:
✔️ 5.5% – Food, medical equipment and services for disabled persons, gas and electricity subscriptions, school canteen meals, books (print & digital), cinema and live performance tickets, and energy-efficient home renovations.
✔️ 10% – Passenger transportation, restaurants, catering, home improvements, lodging, and hotels.
Special VAT Rate
📍 2.1% – Applies to print and online press publications, as well as prescription medications reimbursed by social security.
France applies a 0% VAT rate to intra-EU supplies, exports, and some medical-related goods. Domestic sales remain subject to standard VAT rates. Keep in mind that zero-rated VAT does not mean exemption—businesses may still need to report sales. The availability of 0% VAT depends on the type of goods/services sold.
For further details, please check the official French tax authority website or consult your tax advisor.
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verified - 21.01.2025 - EA
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