The French tax regime covers the basics.

Base Details

Country CodeFR
Base Time ZoneEurope/Paris

Tax Categories

VATVATValue Added Tax

VAT Rates

zeroZero Rate0.0%
standardStandard rate20%For the majority of sales of goods and services: it applies to all products or services for which no other rate is expressly provided.
intermediateIntermediate rate10%Applicable in particular to unprocessed agricultural products, firewood, housing improvement works which do not benefit from the 5.5% rate, to certain accommodation and camping services, to fairs and exhibitions, fairground games and rides, to entrance fees to museums, zoos, monuments, to passenger transport, to the processing of waste, restoration.
reducedReduced rate5.5%Concerns most food products, feminine hygiene protection products, equipment and services for the disabled, books on any medium, gas and electricity subscriptions, supply of heat from renewable energies, supply of meals in school canteens, ticketing for live shows and cinemas, certain imports and deliveries of works of art, improvement works the energy quality of housing, social or emergency housing, home ownership.
specialSpecial rate2.1%Reserved for medicines reimbursable by social security, sales of live animals for slaughter and charcuterie to non-taxable persons, the television license fee, certain shows and press publications registered with the Joint Commission for Publications and Press Agencies.

Correction Definitions

This tax regime supports auto-generation of corrective invoices or credit and debit notes.

Invoice Types

The types of invoices that can be created with a preceding definition:

  • corrective
  • credit-note