France VAT rate: 20%
The France standard VAT rate is 20%, in EUR. Reduced and special tiers, the registration threshold, e-invoicing status and the reviewed source are below.
Rate tiers
| Tier | Rate | Applies to |
|---|---|---|
| Standard | 20% | Standard |
| Reduced | 10% | Reduced |
| Reduced | 5.5% | Reduced |
| Super-reduced | 2.1% | Super-reduced |
Corsica and overseas territories apply additional special rates that are not listed here.
Sources: European Commission — VAT rates · Last reviewed 2026-09-14
Registration and e-invoicing
- Registration threshold
- €85,000
- Threshold notes
- The 85,000 EUR threshold applies to goods; a 37,500 EUR threshold applies to businesses mainly supplying services. Non-established businesses generally have no domestic threshold and may need to register before the first intra-EU B2B supply. EU distance-sales threshold: €10,000.
- E-invoicing status
- phased
- E-invoicing model
- clearance model. Mandatory reception from September 2026; issuing phased from 2026 Formats: Factur-X, UBL, CII.
Threshold source: European Commission — VAT registration thresholds
E-invoicing source: European Commission — eInvoicing
How France compares
France ranks 24 of 31 supported jurisdictions by standard rate. The closest standard rates are:
See the full ranked rate table for every supported jurisdiction.
Use the France rate
Orientation only. The rate can depend on the exact supply and the customer's status. The linked authority publication governs.
VAT.tools checks a VAT number against the authority and keeps the source and observation time with the result.