How to Charge VAT in France: Step-by-Step Guide

France has four VAT rates: • 20% — Standard rate (most goods and services) • 10% — Intermediate rate (restaurants, renovation, transport) • 5.5% — Reduced rate (food, books, energy) • 2.1% — Super-reduced rate (medicines, press)

Most freelancers and businesses charge 20% on professional services.

1. Register for VAT (get your numéro de TVA) 2. Determine the correct VAT rate for your activity 3. Calculate: Net price × (1 + rate) = Gross price 4. Issue compliant invoices showing HT, TVA, and TTC 5. Collect VAT from your clients 6. File your TVA declaration (CA3 monthly or CA12 annually) 7. Pay the net VAT (collected minus deductible) to the tax authority

• EU B2B services: Reverse charge, no VAT charged • EU B2C digital services: Customer country's rate applies • Exports outside EU: Zero-rated (0% VAT) • Intra-community supplies of goods: Zero-rated with proof of shipment • DOM-TOM: Different rates and rules apply