France vs Spain — VAT Comparison 2026

    Side-by-side comparison of French and Spanish VAT systems.

    CriteriaFranceSpain
    Standard Rate20%21%
    Reduced Rates5.5%, 10%4%, 10%
    Registration Threshold€85,800 (goods) / €34,400 (services)No small business exemption
    CurrencyEUREUR
    Filing FrequencyMonthly or quarterlyQuarterly with annual summary

    Key Differences

    France has a standard VAT rate of 20% compared to 21% in Spain. Spain has the higher standard rate, potentially impacting pricing for businesses operating there.

    Registration thresholds differ significantly: €85,800 (goods) / €34,400 (services) in France vs No small business exemption in Spain. This affects when small businesses must start charging and collecting VAT.

    Penalties Comparison

    France

    10% surcharge for late filing, 40% for deliberate non-compliance, 80% for fraud.

    Spain

    5-20% surcharge for late filing depending on delay. Interest charges on late payments.

    Check your compliance

    Get a personalized Tax Health Score with actionable recommendations.

    Get Tax Health Score