see also :
VAT compliance in France
Intrastat (DEB) compliance in France
Import without VAT in France

    AGRICULTURE, FORESTRY AND FISHING

      Agricultural Inputs – Fertilisers
    • VAT – standard rate : 20.00 %
    • VAT – reduced rate : 10.00 % Fertilisers and liming materials listed in Annex I to Regulation (EC) No 889/2008 of 5 September 2008, fertilisers or growing media authorised for sale in accordance with Article L. 255-2 of the Rural and Maritime Fishing Code
      Agricultural Inputs – Pesticides and plant protection materials
    • VAT – standard rate : 20.00 %
    • VAT – reduced rate : 10.00 %
      Agricultural inputs
    • VAT – standard rate : 20.00 %
    • VAT – reduced rate : 10.00 % Products from agriculture, fisheries, fish farming and poultry undergone any transformation, which are not normally intended for use in the preparation of foodstuffs or in agricultural production; fertilisers and liming materials listed in Annex I to Regulation (EC) No 889/2008 of 5 September 2008, fertilisers or growing media authorised for sale in accordance with Article L. 255-2 of the Rural and Maritime Fishing Code; plant protection products mentioned in Annex II to Regulation (EC) No 889/2008 of 5 September 2008
      Cut flowers and plants for decorative use
    • VAT – reduced rate : 10.00 %

      MANUFACTURING

      Children’s car seats (as listed in annex III)
    • VAT – standard rate : 20.00 %

      MANUFACTURING : Manufacture of food products

      Foodstuffs (as listed in annex III)
    • VAT – reduced rate : 10.00 % Simple foods or compounds used for feeding livestock, barnyard animals, farmed fish for human consumption and bees, as well as products used in the composition of these foods
    • VAT – reduced rate : 5.50 % Water and soft drinks (if the container allows for conservation) as well as products intended for human consumption with the exception of the following products: a) confectionery products; b) chocolate (except black and plain milk chocolate, chocolate candy, cocoa beans and cocoa butter) and composite products containing chocolate or cocoa; c) margarines and vegetable fats; d) caviar
    • VAT – standard rate : 20.00 % For human and animal consumption, live animals, seeds, plants and ingredients for preparation of foodstuffs or normally used to supplement foodstuffs. Excluding alcoholic beverages.
    • VAT – super reduced rate : 2.10 % Livestock intended for use as foodstuff to non-taxable persons including farmers taxed under the special flat-rate scheme
      Cut flowers and plants for food production
    • VAT – reduced rate : 5.50 %

      MANUFACTURING : Manufacture of beverages

      Alcoholic beverages – Beers
    • VAT – standard rate : 20.00 %
      Alcoholic beverages – Spirits
    • VAT – standard rate : 20.00 %
      Alcoholic beverages – Wines
    • VAT – standard rate : 20.00 %
      Non alcoholic beverages – fruit juice (specific rates for certain products)
    • VAT – reduced rate : 10.00 % for immediate consumption
    • VAT – reduced rate : 5.50 % If the container allows for conservation
      Non alcoholic beverages – lemonade (specific rates for certain products)
    • VAT – reduced rate : 10.00 % for immediate consumption
    • VAT – reduced rate : 5.50 % If the container allows for conservation
      Non alcoholic beverages – mineral water (specific rates for certain products)
    • VAT – reduced rate : 10.00 % for immediate consumption
    • VAT – reduced rate : 5.50 % If the container allows for conservation

      MANUFACTURING : Manufacture of tobacco products

      Tobacco
    • VAT – standard rate : 20.00 %

      MANUFACTURING : Manufacture of wearing apparel

      clothing – Children
    • VAT – standard rate : 20.00 %
      Footwear – Children
    • VAT – standard rate : 20.00 %
      Footwear – Adult
    • VAT – standard rate : 20.00 %
      Furs
    • VAT – standard rate : 20.00 %
      children nappies
    • VAT – standard rate : 20.00 %
      clothing – Adults
    • VAT – standard rate : 20.00 %

      MANUFACTURING : Manufacture of refined petroleum products

      Petroleum products – Diesel fuel
    • VAT – standard rate : 20.00 %
      Petroleum products – Heating oil
    • VAT – standard rate : 20.00 %
      Petroleum products – LPG
    • VAT – standard rate : 20.00 %
      Petroleum products – Lubricants
    • VAT – standard rate : 20.00 %
      Petroleum products – Petrol (unleaded)
    • VAT – standard rate : 20.00 %

      MANUFACTURING : Manufacture of basic pharmaceutical products and pharmaceutical preparations

      Pharmaceutical products (as listed in annex III)
    • VAT – standard rate : 20.00 %
    • VAT – reduced rate : 10.00 % Non-reimbursed pharmaceutical products, namely pharmacy and pharmaceutical drugs or products for use in human medicine and subject to the authorisation provided for in Article L. 5121-8 of the Code of public health.
    • VAT – reduced rate : 5.50 % Sanitary protection for women
    • VAT – super reduced rate : 2.10 % Reimbursed pharmaceutical products, namely medicines, drugs or pharmaceutical products defined in Article L. 5121 -8 of Code of public health, which fulfil the conditions of Article L. 162-17 of the French social security code, or which are approved in accordance with Articles L. 5123-2 and L. 5123-3 of the Code of public health and on the products referred to in 1 °, 3 °, 4 ° and 5 ° of Article L. 1221-8 of the Code of public health and medicinal products subject to temporary authorisation for use referred to in Article L. 5121-12 of the Code of public health.

      MANUFACTURING : Manufacture of computer, electronic and optical products

      Smartphones and computers
    • VAT – standard rate : 20.00 %
      Hi-Fi – Video hardware
    • VAT – standard rate : 20.00 %

      MANUFACTURING : Manufacture of electrical equipment

      Household electrical appliances
    • VAT – standard rate : 20.00 %

      MANUFACTURING : Manufacture of furniture

      Furniture
    • VAT – standard rate : 20.00 %

      ELECTRICITY, GAS, STEAM AND AIR CONDITIONING SUPPLY

      Energy products – District heating
    • VAT – standard rate : 20.00 %
    • VAT – reduced rate : 5.50 % For the subscription part of the bill.
      Energy products – Electricity
    • VAT – standard rate : 20.00 %
    • VAT – reduced rate : 5.50 % For the subscription part of the bill
      Energy products – Firewood
    • VAT – reduced rate : 10.00 %
      Energy products – Natural gas
    • VAT – standard rate : 20.00 %
    • VAT – reduced rate : 5.50 % For the subscription part of the bill
      Energy products – Timber for industrial use
    • VAT – standard rate : 20.00 %

      WATER SUPPLY; SEWERAGE, WASTE MANAGEMENT AND REMEDIATION ACTIVITIES

      Water supplies (as listed in annex III)
    • VAT – reduced rate : 5.50 %
      Collection of domestic waste and street cleaning, other than the supply of such services by bodies referred to in Article 13 of the Directive 2006/112/EC (as listed in annex III)
    • VAT – standard rate : 20.00 %
    • VAT – reduced rate : 10.00 %
      Treatment of waste and waste water
    • VAT – standard rate : 20.00 %
    • VAT – reduced rate : 10.00 %

      WHOLESALE AND RETAIL TRADE; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES

      Motor vehicles
    • VAT – standard rate : 20.00 %

      TRANSPORTATION AND STORAGE

      Domestic transport of passengers – by air
    • VAT – reduced rate : 10.00 %
      Domestic transport of passengers – by inland waterway
    • VAT – reduced rate : 10.00 %
      Domestic transport of passengers – by rail
    • VAT – reduced rate : 10.00 %
      Domestic transport of passengers – by road
    • VAT – reduced rate : 10.00 %
      Domestic transport of passengers – by sea
    • VAT – reduced rate : 10.00 %
      International transport of passengers – by air
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
      International transport of passengers – by inland waterway
    • VAT – reduced rate : 10.00 %
      International transport of passengers – by rail
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
      International transport of passengers – by road
    • VAT – reduced rate : 10.00 %
    • VAT – exempted : % Only for transport from and to another country of groups of at least ten foreign travellers (excluding organised tourist trips)
      International transport of passengers – by sea
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 %

      ACCOMMODATION AND FOOD SERVICE ACTIVITIES

      Consumption on board ships, aircraft or trains – goods
    • VAT – standard rate : 20.00 %
      Bars and cafés
    • VAT – reduced rate : 10.00 % Except supply of alcoholic beverages
      Restaurant and catering services (as listed in annex III)
    • VAT – reduced rate : 10.00 % Alcoholic beverages are subject to the standard rate
    • VAT – reduced rate : 5.50 % School cantines
      Take Away
    • VAT – reduced rate : 10.00 %
      Hotel accommodation (as listed in annex III)
    • VAT – reduced rate : 10.00 %
      Bars and cafés – night clubs
    • VAT – reduced rate : 10.00 % Except supply of alcoholic beverages
      Consumption on board ships, aircraft or trains – services
    • VAT – standard rate : 20.00 %
      Bars and cafés – alcoholic beverages
    • VAT – standard rate : 20.00 %

      INFORMATION AND COMMUNICATION

      Newspapers (as listed in annex III)
    • VAT – standard rate : 20.00 %
    • VAT – super reduced rate : 2.10 %
      Periodicals (as listed in annex III)
    • VAT – standard rate : 20.00 %
    • VAT – super reduced rate : 2.10 %
      Phone/ fax/ telex/etc.
    • VAT – standard rate : 20.00 %

      FINANCIAL AND INSURANCE ACTIVITIES

      Arrangements for the taxation of gold – coins (currency)
    • VAT – standard rate : 20.00 %
    • VAT – exempted : %
      Arrangements for the taxation of gold – Iingots and bars
    • VAT – standard rate : 20.00 %
    • VAT – exempted : %

      REAL ESTATE ACTIVITIES

      Building land
    • VAT – standard rate : 20.00 %
      Construction work on new buildings
    • VAT – standard rate : 20.00 %
      Supplies of new buildings
    • VAT – standard rate : 20.00 %
    • VAT – standard rate : 20.00 %
    • VAT – reduced rate : 10.00 %
    • VAT – reduced rate : 5.50 % Buildings and connected operations covered by social policy programs; renovation and repairing of private dwellings completed since at least 2 years
      Renovation and repairing of private dwellings (excluding materials which form a significant part of the value of the supply) (as listed in annex III)
    • VAT – standard rate : 20.00 %
    • VAT – reduced rate : 10.00 % The rest of the renovation and repair works in private dwellings older than two years (cf. article 279-0 bis of GTC).
    • VAT – reduced rate : 5.50 % Energetic improvement works (cf. article 278-0 bis of GTC).

      PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES

      Minor repairing (including mending and alteration of Bicycles, Shoes and leather goods, Clothing and household linen) (as listed in annex III)
    • VAT – standard rate : 20.00 %

      HUMAN HEALTH AND SOCIAL WORK ACTIVITIES

    • VAT – standard rate : 20.00 %
    • VAT – reduced rate : 10.00 %
    • VAT – reduced rate : 5.50 % Buildings and connected operations covered by social policy programs
      Medical equipment for disabled persons (as listed in annex III)
    • VAT – exempted : %
    • VAT – reduced rate : 5.50 %
      Medical and dental care in so far as those services are not exempt pursuant to points (b) to (e) of Article 132(1) of the Directive 2006/112/EC (as listed in annex III)
    • VAT – exempted : %
      Social housing (as listed in annex III)
    • VAT – standard rate : 20.00 %
    • VAT – reduced rate : 10.00 % The rest of the social housing works (cf. article articles 278 sexies and 278 sexies A of GTC)
    • VAT – reduced rate : 5.50 % The building land, the construction and some works for social housing
      Supplies by undertakers and cremation services (as listed in annex III)
    • VAT – standard rate : 20.00 %
      Social services in so far as those transactions are not exempt pursuant to Articles 132, 135 and 136 of the Directive 2006/112/EC (as listed in annex III)
    • VAT – standard rate : 20.00 %
      Domestic care services (e.g. home help and care of the young, elderly, sick or disabled) (as listed in annex III)
    • VAT – reduced rate : 10.00 %
    • VAT – reduced rate : 5.50 %

      ARTS, ENTERTAINMENT AND RECREATION

      Supplies by creators and occasional sales (Article 103(2) of the Directive 2006/112/EC)
    • VAT – reduced rate : 10.00 % Supply of works of art, on an occasional basis
    • VAT – reduced rate : 5.50 % Supply of works of art by their creator or his successors in title.
      E-books
    • VAT – reduced rate : 5.50 %
    • VAT – standard rate : 20.00 % Books, newspapers and periodicals containing mainly publicity, private advertisements, obscene or pornographic material
      Taxation of works of art, collector’s items and antiques – Rate on importation (Article 103 of the Directive 2006/112/EC)
    • VAT – reduced rate : 5.50 %
      Jewels
    • VAT – standard rate : 20.00 %
      Books on other physical means of support (as listed in annex III)
    • VAT – standard rate : 20.00 %
    • VAT – reduced rate : 5.50 % 20% applies to books, newspapers and periodicals containing mainly publicity, private advertisements, obscene or pornographic material; 2.1% applies to newspapers and periodicals of general interest with a direct connection to current affairs; it also applies to digital press.
      Books (as listed in annex III)
    • VAT – reduced rate : 5.50 %
    • VAT – standard rate : 20.00 % Books which have a pornographic character or may incite violence
      Taxation of works of art, collector’s items and antiques
    • VAT – standard rate : 20.00 %
    • VAT – margin scheme : %
      Admission to amusement parks (as listed in annex III)
    • VAT – reduced rate : 10.00 %
    • VAT – standard rate : 20.00 % Amusement parks which do not illustrate any cultural topic
      Pay TV/ cable TV (as listed in annex III)
    • VAT – reduced rate : 10.00 %
      Writers, composers etc. (as listed in annex III)
    • VAT – reduced rate : 10.00 % Since 01.01.2014 these services are taxed at 10%, according to article 279 of the General Tax Code.
      Admission to cultural services (shows, cinema, theatre) (as listed in annex III)
    • VAT – standard rate : 20.00 %
    • VAT – reduced rate : 10.00 % Admission to other cultural services (e.g. fairs, zoological and botanical gardens, museums, monuments, caves and sites, cultural exhibitions)
    • VAT – reduced rate : 5.50 % Cinema, theatrical performances, circus performances featuring original creations exclusively designed and produced by the company and using the regular services of a group of musicians, excluding pornographic theatrical performances
    • VAT – super reduced rate : 2.10 % Theatrical performances and circus performances featuring original creations exclusively designed and produced by the company and using the regular services of a group of musicians, excluding pornographic theatrical performances, only for the first 140 performances
      Admission to sporting events (as listed in annex III)
    • VAT – exempted : %
    • VAT – reduced rate : 5.50 %
      Use of sporting facilities (as listed in annex III)
    • VAT – standard rate : 20.00 %
      Travel Agency
    • VAT – standard rate : 20.00 %
    • VAT – margin scheme : %
      TV licence (as listed in annex III)
    • VAT – super reduced rate : 2.10 %

      OTHER SERVICE ACTIVITIES

      Hairdressing (as listed in annex III)
    • VAT – standard rate : 20.00 %
      Services supplied by lawyers
    • VAT – standard rate : 20.00 %

      ACTIVITIES OF HOUSEHOLDS AS EMPLOYERS; UNDIFFERENTIATED GOODS- AND SERVICES-PRODUCING ACTIVITIES

      Window cleaning and cleaning in private households (as listed in annex III)
    • VAT – standard rate : 20.00 %
    • VAT – reduced rate : 10.00 % If the associated works are also at reduced rate and if they concern dwellings completed since more than 2 years

    Detailed VAT rates – sell goods or services in Austria
    Detailed VAT rates – sell goods or services in Belgium
    Detailed VAT rates – sell goods or services in Bulgaria
    Detailed VAT rates – sell goods or services in Cyprus
    Detailed VAT rates – sell goods or services in Czechia
    Detailed VAT rates – sell goods or services in Germany
    Detailed VAT rates – sell goods or services in Denmark
    Detailed VAT rates – sell goods or services in Estonia
    Detailed VAT rates – sell goods or services in Greece
    Detailed VAT rates – sell goods or services in Spain
    Detailed VAT rates – sell goods or services in Finland
    Detailed VAT rates – sell goods or services in France
    Detailed VAT rates – sell goods or services in Croatia
    Detailed VAT rates – sell goods or services in Hungary
    Detailed VAT rates – sell goods or services in Ireland
    Detailed VAT rates – sell goods or services in Italy
    Detailed VAT rates – sell goods or services in Lithuania
    Detailed VAT rates – sell goods or services in Latvia
    Detailed VAT rates – sell goods or services in Luxembourg
    Detailed VAT rates – sell goods or services in Malta
    Detailed VAT rates – sell goods or services in the Netherlands
    Detailed VAT rates – sell goods or services in Poland
    Detailed VAT rates – sell goods or services in Portugal
    Detailed VAT rates – sell goods or services in Romania
    Detailed VAT rates – sell goods or services in Sweden
    Detailed VAT rates – sell goods or services in Slovenia
    Detailed VAT rates – sell goods or services in Slovakia
    Detailed VAT rates – sell goods or services in United Kingdom