France VAT Rates 2026
France (France) levies Value Added Tax under the name N° TVA (Numéro de TVA intracommunautaire). The standard rate is 20%, applied to most goods and services. Reduced rates of 10% and 5.5% and 2.1% apply to essential categories including food, medicines, and cultural services.
Current rates — 2026
| Type | Rate | Applies to |
|---|---|---|
| Standard | 20% | Most goods and services |
| Reduced | 10% | Hotel accommodation, restaurant services, passenger transport, building renovation |
| Reduced | 5.5% | Food, gas and electricity supply, books, cultural events, social housing renovation |
| Super-reduced | 2.1% | Press subscriptions (newspapers and magazines), prescription medicines, live animals for slaughter |
Access rates via API
The TaxID API returns current VAT rates for all 27 EU countries. Use the /api/v1/rates/FR endpoint to get France rates programmatically. Responses are cached for 24 hours.
curl http://localhost:3000/api/v1/rates/FR
# No authentication required for rate lookups
# Response:
# { "country_code": "FR", "standard_rate": 20,
# "reduced_rates": [10, 5.5, 2.1], "currency": "EUR" }Applying the correct rate in code
For B2B intra-EU sales, validate the customer's VAT number first. A valid registration means reverse charge applies — you charge 0% and the customer self-accounts. For B2C, charge the France standard rate.
// 1. Validate the customer's France VAT number
const vatCheck = await fetch(
'http://localhost:3000/api/v1/validate/FR/CUSTOMER_VAT',
{ headers: { Authorization: 'Bearer YOUR_API_KEY' } }
).then(r => r.json());
// 2. Fetch current France VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/FR').then(r => r.json());
// → { standard_rate: 20, reduced_rates: [10, 5.5, 2.1] }
// 3. Apply the correct VAT treatment
if (vatCheck.valid) {
// B2B intra-EU: reverse charge — you invoice 0%, customer self-accounts
applyRate(0, 'reverse_charge');
} else {
// B2C: charge the France standard rate
applyRate(rates.standard_rate, 'standard');
}About France VAT
French VAT numbers have a unique format: the first two alphanumeric characters after FR are computed from the SIREN number and can include letters O and I (unlike most EU countries). France has one of the most complex reduced rate structures with four different rates.
The France N° TVA is administered by the national tax authority and validated through the EU VIES system. Before applying any VAT rate or zero-rate exemption to a France business customer, validate their VAT registration number first.