France VAT Calculator 2026 – Add or Remove VAT (20%, 10%, 5.5%, 2.1%)
Free France VAT calculator: add or remove VAT at 20%, 10%, 5.5%, 2.1% with a live breakdown, plus the registration threshold, filing rules and invoice requirements as of September 2026.
The calculation runs in your browser: nothing you type is uploaded or stored. Results are estimates for planning, not tax advice. Check your own case with your adviser or the tax authority.
VAT rates in France
Every rate below is selectable in the calculator. The lists of goods and services are typical examples, not the full legal definitions.
| Rate | % | Typically applies to |
|---|---|---|
| Standard rate | 20% | Most goods and services |
| Reduced rate | 10% | Restaurant and takeaway meals, passenger transport, hotel stays, some renovation work, non-reimbursed medicines |
| Reduced rate | 5.5% | Most food and non-alcoholic drinks, books, energy-saving renovation, feminine hygiene products, some cultural events |
| Super-reduced rate | 2.1% | Reimbursable medicines, press publications, some live performances |
Special territories
Corsica: 13% (petroleum products), 10%, 2.1% and 0.9%. Guadeloupe, Martinique and Réunion: standard 8.5%, reduced 2.1%, press 1.05%, and 0% on some essentials. French Guiana and Mayotte: VAT not applied
Registration threshold
VAT franchise (franchise en base): prior-year turnover up to EUR 85,000 for sales/accommodation (EUR 93,500 current-year cap) or EUR 37,500 for services (EUR 41,250 cap); unchanged for 2026
Returns and payment
Normal regime: monthly CA3 return (quarterly if annual VAT under EUR 4,000). Simplified regime: annual CA12 return (due early May) when annual VAT under EUR 15,000
What an invoice must show
Under the EU VAT Directive (Article 226) a full VAT invoice must show:
- the date of issue and a unique sequential invoice number
- the supplier's VAT identification number
- the customer's VAT number where the customer is liable for the tax (for example under the reverse charge)
- the full names and addresses of the supplier and the customer
- the quantity and nature of the goods or the extent and nature of the services
- the date of supply or payment, where it differs from the invoice date
- the taxable amount per rate or exemption, the unit price excluding VAT and any discounts
- the VAT rate applied and the amount of VAT payable
- the reason for any exemption, or the words "Reverse charge" where the customer accounts for the VAT
- From 1 Sept 2026 (large and mid-size firms; 1 Sept 2027 for SMEs and micro): customer SIREN number, delivery address if different, nature of supply (goods/services), and 'option for payment on debits' where applicable
- 'TVA non applicable, art. 293 B du CGI' on invoices of franchise businesses
- Legal guarantee of conformity mention on B2C invoices for certain goods
Selling to other EU countries: reverse charge and OSS
A sale of goods or services to a VAT-registered business in another EU country is usually invoiced without local VAT under the reverse charge: the customer accounts for the VAT in their own country, and the invoice must say "Reverse charge" and show both VAT numbers.
Sales to consumers in other EU countries are taxed at the customer's country's rate once your EU-wide distance sales pass €10,000.00 a year. The One-Stop Shop (OSS) lets you declare that VAT in one quarterly return filed at home, instead of registering in each country.
E-invoicing
Reform live from 1 Sept 2026: all businesses must be able to receive e-invoices and large/mid-size firms must issue them (with e-reporting); SMEs and micro-businesses must issue from 1 Sept 2027
Tax and e-invoicing rules in France · France e-invoicing reform 2026: what changes
Recent changes
No rate change 2024-2026. The planned single EUR 25,000 franchise threshold (Finance Law 2025) was abandoned; 2026 thresholds unchanged. E-invoicing reform started 1 Sept 2026
How the calculation works
Adding VAT multiplies the net price by (1 + rate). Removing VAT divides the gross price by (1 + rate). Subtracting the rate from the gross price gives the wrong answer: 19% of 119 is 22.61, but the VAT included in 119 at 19% is 19.00. Amounts are rounded to two decimals at the end.
Frequently asked questions
What is the VAT rate in France?
The standard VAT rate in France is 20%. Other rates of 10%, 5.5% and 2.1% apply to the goods and services listed in the table on this page.
How do I add VAT to a net price?
Multiply the net price by 1.20 (1 plus the 20% standard rate). For example, €100.00 × 1.20 = €120.00, of which €20.00 is VAT.
How do I work out the VAT included in a gross price?
Divide the gross price by 1.20. For example, €120.00 ÷ 1.20 = €100.00 net, so the VAT included is €20.00. Taking 20% of the gross price would overstate the tax.
When does a business have to register for VAT in France?
VAT franchise (franchise en base): prior-year turnover up to EUR 85,000 for sales/accommodation (EUR 93,500 current-year cap) or EUR 37,500 for services (EUR 41,250 cap); unchanged for 2026
How often are VAT returns filed in France?
Normal regime: monthly CA3 return (quarterly if annual VAT under EUR 4,000). Simplified regime: annual CA12 return (due early May) when annual VAT under EUR 15,000
Do I charge VAT to business customers in other EU countries?
Usually not. Most sales of goods and services to VAT-registered businesses in another EU country are invoiced without VAT under the reverse charge, with both VAT numbers on the invoice and the words "Reverse charge". Sales to consumers are different: above the EUR 10,000 EU-wide distance-selling threshold you charge the customer's country's VAT, usually through the One-Stop Shop.
Are these rates up to date?
They were checked against Directorate General of Public Finances (DGFiP) and the other sources listed on this page on 30 September 2026. If a rate changes, type the new one into the rate field and the result updates at once.
Sources
- Franchise en base de TVA (vérifié le 01 janvier 2026) — Entreprendre Service Public (DILA / Ministère des finances)
- Déclarer et payer la TVA — Entreprendre Service Public (DILA)
- Mentions obligatoires sur une facture (e-invoice mentions from 1 Sept 2026 / 1 Sept 2027) — Entreprendre Service Public (DILA)
- France SME rules (EUR 85,000 goods / EUR 37,500 services) — European Commission – DG TAXUD SME VAT portal
- Taxes in Europe Database – VAT retrieval web service (FR incl. Corsica and DOM rates; situation on 2026-09-30) — European Commission DG TAXUD
- List of VAT rates applied in EU member countries (FR 20 / 5.5 / 10 / 2.1) — European Commission – Your Europe
- VAT rules and rates (table of rates, last checked 13/07/2026) — Your Europe (European Commission)
- VAT rates (framework, TEDB) — European Commission DG TAXUD
- EU VAT One Stop Shop (OSS) — Your Europe (European Commission)
- VAT One Stop Shop - e-commerce portal — European Commission
- VAT rules for small enterprises - SME scheme — European Commission
- VAT in the Digital Age (ViDA) — European Commission DG TAXUD
Rates, bands and thresholds were checked against these sources on 30 September 2026. Tax rules change: if a rate has moved, edit it in the calculator above.
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