Question 1

What are the four statutory VAT (TVA) rates in France?

Accepted Answer

France applies four official TVA rates under the General Tax Code (CGI): (1) 20.0% standard rate for most goods, IT, consulting, and vehicles; (2) 10.0% intermediate rate for restaurants, transport, and home renovations; (3) 5.5% reduced rate for food, books, and energy subscriptions; and (4) 2.1% super-reduced rate for reimbursable pharmaceuticals and press publications.

Question 2

How do you extract 20% VAT from a total price including tax (TTC)?

Accepted Answer

To extract 20% VAT from a gross TTC price, divide the TTC amount by 1.20 to find the net price excluding tax (HT). To obtain the exact VAT amount directly, multiply the TTC amount by 20/120 (or divide by 6), which equals approximately 16.6667% of the total price.

Question 3

What is the mandatory legal mention for VAT-exempt micro-enterprises?

Accepted Answer

Entrepreneurs operating under the franchise en base de TVA must omit VAT and print the mandatory statutory mention: « TVA non applicable, art. 293 B du CGI » on every commercial quote and invoice.

Question 4

When does a French business become liable to charge VAT?

Accepted Answer

Businesses become liable for VAT as soon as annual turnover exceeds the base franchise thresholds (€91,900 for goods sales and €36,800 for service provisions), or immediately upon exceeding the tolerance thresholds (€101,000 / €39,100).

Question 5

What are the essential invoice mentions for French TVA compliance?

Accepted Answer

Compliant French invoices must feature: unique sequential number, issue date, delivery/service date, seller and buyer SIREN/SIRET and addresses, intra-community VAT numbers, net HT total, applicable TVA percentage per line, total TVA amount in EUR, and total TTC payable.

Taux de TVA	Multiplicateur TTC (HT → TTC)	Extraction Inverse (TTC → TVA)	Champ d'Application Principal
20.0% (Taux normal)	HT × 1,200	TTC ÷ 6 (~16,6667%)	Prestations de services, conseil, e-commerce, vehicules, habillement, electromenager.
10.0% (Taux intermediaire)	HT × 1,100	TTC ÷ 11 (~9,0909%)	Restauration, transport de voyageurs, travaux de renovation de logements > 2 ans.
5.5% (Taux reduit)	HT × 1,055	TTC × 5,2133%	Alimentation generale, livres, abonnements electricite/gaz, travaux d'economie d'energie.
2.1% (Taux particulier)	HT × 1,021	TTC × 2,0568%	Medicaments remboursables par la securite sociale, presse ecrite et en ligne reconnue.
0.0% (Franchise Art. 293 B)	HT × 1,000	0,0000%	Micro-entreprises sous les seuils legaux, exportations hors Union Europeenne.

France VAT (TVA) Invoice & Facturation Calculator

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Bareme Officiel des Taux de TVA en France (CGI)

Engr. Muhammad Shahzad

📊 Bareme Officiel URSSAF, DGFiP et Cotisations Sociales de France