Navigating VAT in France

This guide provides an overview of VAT in France, including applicable rates, registration requirements, compliance obligations, and filing deadlines. It is designed for businesses engaging in transactions within France.

Last Updated: March 2026

1954

is the year France introduced modern VAT, paving the way for global adoption.

Accredited for France's mandate.

Accredited for
France's mandate.

France at a glance.

Standard rate

20% VAT

Digital services VAT

Yes, at 20%

Mandate e-invoicing

Yes

Currency

Euro (EUR)

Zero-rated items

N/A

VAT format

FR followed by 11 digits

Fiscal representation

Yes (in many cases) For non‑EU businesses liable for VAT in France, a fiscal representative must typically be appointed.

Reclaiming VAT in France.

Reclaiming VAT
in France.

Foreign businesses that incur VAT on eligible expenses in France may be able to reclaim it.

Who can reclaim?

Claimable expenses:

Entertainment 20%

Accommodation 10%

Food, drink & restaurant services Non-reclaimable

Hiring means of transport 20%

Fuel 20%

Public Transport 10%

Taxis 10%

Admission to fairs & exhibitions 20%

Training courses & seminars 20%

Goods 20%

Inter-company charges 20%

Office expenses 20%

Marketing costs 20%

Professional fees & AP invoices 20%

Entertainment

20%

Accommodation

10%

Food, drink & restaurant services

Non-reclaimable

Hiring means of transport

20%

Fuel

20%

Public Transport

10%

Taxis

10%

Admission to fairs & exhibitions

20%

Training courses & seminars

20%

Goods

20%

Inter-company charges

20%

Office expenses

20%

Marketing costs

20%

Professional fees & AP invoices

20%

VAT compliance in France.

VAT compliance
in France.

Doing business in France? You’ll need to play by the CGI rules.

Who needs to register?

Registration is required only once your business exceeds the threshold in France.

VAT registration in France

VAT filing deadlines in France

Monthly

19th of the following month

Quarterly

15th of the month following the quarter

Annual

April 30 of the following year

VAT payment deadlines in France

Monthly

19th of the following month

Quarterly

15th of the month following the quarter

Annual

April 30 of the following year

Digital services in scope

Things to note

Exemption: Access to electronic newspapers and periodicals may be VAT-exempt if they serve educational or public interest purposes.

e-invoicing in France.

e-invoicing
in France.

Summary of the mandate in this country

B2G mandate in place

Yes

B2B mandate in place

No

B2C mandate in place

No

Obligation status: B2B e-Invoicing

From 1 September 2026

B2B e-Invoicing model

5-Corner Reporting Model

Name of exchange infrastructure

Chorus Pro (central public e-invoicing platform) for B2G; multiple PDP platforms for B2B

Format(s) used

Factur-X (hybrid PDF+XML EN16931 format) or pure XML (UBL/CII). B2G uses Chorus Pro (CIUS EN16931)

FAQs

What are the VAT implications for international events held in France?

International events may incur local VAT in France on venue hire, accommodation, and supplier costs. Foreign businesses can apply for a VAT refund in France, provided proper invoices and documentation are submitted. Use a VAT refund calculator to estimate recoverable amounts.

What VAT refund opportunities exist for foreign businesses in the tourism sector in France?

Foreign businesses in the tourism sector may recover VAT on eligible expenses such as accommodation, transport, and event-related services through a VAT reclaim in France. Claims must be supported by compliant invoices and proper documentation. A VAT refund calculator can help estimate recoverable amounts.

What is the deadline for claiming a VAT refund in France?

Foreign businesses have until June 30 of the following year to submit a VAT refund claim in France under the 8th or 13th Directive. Late submissions are not accepted. Using a VAT refund calculator can help estimate reclaimable amounts.

Nearby countries.

Explore indirect tax information in these countries:

Spain

Belgium

Switzerland

E-Invoicing in Greece: Requirements, Deadlines, and Penalties

e-Invoicing in Greece: Requirements, Deadlines and Penalties Greece is moving decisively toward mandatory electronic invoicing, and the deadlines are closer than many businesses realise. Whether you supply Greek public sector entities, operate as a large taxpayer, or hold a Greek VAT registration as a foreign business, the obligations under Greece’s e-Invoicing framework are now firmly […]

US Sales Tax

12 May 2026

The Myth of Marketplace Protection: What Sellers Misunderstand

The Myth of Marketplace Protection: What Sellers Misunderstand When marketplace facilitator laws first came into effect across US states following the 2018 South Dakota v. Wayfair decision, many sellers breathed a sigh of relief. If platforms like Amazon, Shopify, or Etsy were now legally required to collect and remit sales tax on behalf of third-party sellers, […]

VAT Reclaim

6 May 2026

How the VAT IT and Brex Integration Streamlines VAT Reclaim

Most Finance Teams Using Brex Are Leaving VAT on the Table – Here’s Why For finance leaders managing spend across multiple countries, recoverable VAT is one of the most consistently overlooked sources of working capital. It sits within existing expense data: travel, supplier invoices, intercompany charges, events, and in most cases, it goes unclaimed. […]

e-Invoicing

5 May 2026

Continuous Transaction Controls (CTC): How Real-Time VAT Reporting Works in 2026

Continuous Transaction Controls (CTC): How Real-Time VAT Reporting Works in 2026 Continuous transaction controls are changing VAT compliance from a periodic reporting exercise into a real-time data exchange between businesses and tax authorities. Instead of issuing invoices, storing records, and reporting VAT weeks or months later, businesses in many markets now need to create, validate, […]

US Sales Tax

28 Apr 2026

Economic Nexus Explained (2026 Update): What European & UK Companies Need to Know After Their First Years Selling in the U.S.

Economic Nexus Explained (2026 Update): What European & UK Companies Need to Know After Their First Years Selling in the U.S. For many European and UK companies, economic nexus was a major concern when they first entered the U.S. market. In 2018–2020, the concept was still new, state rules were rapidly evolving, and companies felt […]

US Sales Tax

21 Apr 2026

6 Best US Sales Tax Compliance Solutions in 2026: An Honest Comparison

6 Best US Sales Tax Compliance Solutions in 2026: An Honest Comparison US Sales Tax compliance is one of the most complex indirect tax challenges businesses face today. With 50 states, thousands of local jurisdictions, and rules that vary by product, customer, and sales channel, managing compliance manually is no longer a viable option for […]

e-Invoicing

16 Apr 2026

What is Peppol and How Does It Affect Your Business When e-Invoicing

What is Peppol and How Does It Affect Your Business When e-Invoicing As governments accelerate digital tax compliance and mandate structured electronic invoicing, Peppol has become a central framework for how businesses exchange invoices securely and consistently. If your organisation operates across borders or supplies public sector entities, understanding the Peppol network, Peppol e-Invoicing, […]

e-Invoicing, US Sales Tax, VAT Compliance, VAT Reclaim

15 Apr 2026

9 Best e-Invoicing Compliance Solutions

9 Best e-Invoicing Compliance Solutions in 2026 As governments accelerate digital tax reform, e-invoicing is no longer a process improvement, it is a legal requirement. From real-time clearance models in Europe to continuous transaction controls emerging across the Middle East, businesses must now implement compliant, scalable and future-ready systems. Selecting from the best e-invoicing […]

e-Invoicing

14 Apr 2026

e-Invoicing Requirements for B2B Sellers: What You Need to Have in Place

e-Invoicing Requirements for B2B Sellers: What You Need to Have in Place As e-Invoicing mandates continue to expand across the globe, businesses can no longer afford to treat compliance as a future issue. For B2B sellers, understanding e-Invoicing requirements is essential to avoiding disruption, reducing risk, and keeping payments moving. In this guide, we break […]

Foreign VAT

Comprehensive VAT

Global e-invoicing Solutions

VAT Reclaim

Latest Blog

Latest Industry

Latest Blog

Tools

Upcoming Events

Our Partners

Technology-Centered, Expert-Led Indirect Tax Solutions for Businesses.

Navigating VAT in France

Navigating VAT in France

1954

Standard rate

20% VAT

Digital services VAT

Yes, at 20%

Mandate e-invoicing

Yes

Currency

Euro (EUR)

Zero-rated items

N/A

VAT format

FR followed by 11 digits

Fiscal representation

Yes (in many cases) For non‑EU businesses liable for VAT in France, a fiscal representative must typically be appointed.

Monthly

19th of the following month

Quarterly

15th of the month following the quarter

Annual

April 30 of the following year

Monthly

19th of the following month

Quarterly

15th of the month following the quarter

Annual

April 30 of the following year

B2G mandate in place

Yes

B2B mandate in place

No

B2C mandate in place

No

Obligation status: B2B e-Invoicing

From 1 September 2026

B2B e-Invoicing model

5-Corner Reporting Model

Name of exchange infrastructure

Chorus Pro (central public e-invoicing platform) for B2G; multiple PDP platforms for B2B

Format(s) used

Factur-X (hybrid PDF+XML EN16931 format) or pure XML (UBL/CII). B2G uses Chorus Pro (CIUS EN16931)

FAQs

Related content.

E-Invoicing in Greece: Requirements, Deadlines, and Penalties

The Myth of Marketplace Protection: What Sellers Misunderstand

How the VAT IT and Brex Integration Streamlines VAT Reclaim

Continuous Transaction Controls (CTC): How Real-Time VAT Reporting Works in 2026

Economic Nexus Explained (2026 Update): What European & UK Companies Need to Know After Their First Years Selling in the U.S.

6 Best US Sales Tax Compliance Solutions in 2026: An Honest Comparison

What is Peppol and How Does It Affect Your Business When e-Invoicing

Top Global VAT Solutions in 2026

9 Best e-Invoicing Compliance Solutions

e-Invoicing Requirements for B2B Sellers: What You Need to Have in Place

Newsletter