Where a limited fiscal representative is used, EU and non-EU companies avoid a VAT registration in France. Value Added Tax (VAT) is a consumption tax that is applied to nearly all goods and services that are bought and sold for use or consumption in the EU (In this case, the 27 EU member states + the UK (until the end of the transition period).).. How to contact the French tax services The value added tax applies to French companies but is collected from the final consumer that benefits from the good or service purchased from the company because it is included in the final price. This is known as "Représentant Fiscal Ponctuel". The Sales Tax Rate in France stands at 20 percent. The only proviso is that it is above 15%. VAT Directive. The status was originally called auto-entrepreneur, but it is now called micro-entrepreneur. France VAT Refund For Visitors Visitors to France may be able to get a refund of the France VAT tax paid on any goods bought for deportation. The EU also permits a maximum of two reduced rates, the lowest of which must be 5% or above. It is levied on the price of a product or service at each stage of production, distribution, or sale to the end consumer. The EU sets the broad VAT rules through European VAT Directives, and has set the minimum standard VAT rate at 15%. Whilst France follows the EU rules on VAT compliance, it is still free to set its own standard (upper) VAT rate. The recapitulative statement shall be drawn up for each calendar month. Social Security taxes in France (contribution sociale généralisée) VAT in France (TVA) Resources about the French tax authorities. The value added tax or VAT (taxe sur la valeur ajoutée,TVA) is a tax levied on goods and services provided in France and it is also called a consumption tax. v. VAT. These turnover thresholds are, however, deceptive, due to the lower turnover limits for VAT exemption. Since 2009, a simple business status has been available to someone who wishes to establish a small business in France. The 27 member states (plus UK) are otherwise free to set their standard VAT rates. U.S. and Canadian citizens may bring goods into or from France and the rest of the European Union up to a certain value before having to pay custom duties, excise taxes, or VAT (Value-Added Tax; called TVA in France). Global VAT numbers, also known as freight forward VAT numbers or limited fiscal representation, are allowed in France. Suppliers of goods or services VAT registered in France must charge the appropriate VAT rate, and collect the tax for onward payment to the French tax authorities through a VAT filling: see French VAT returns briefing. Sales Tax Rate in France averaged 19.73 percent from 2000 until 2020, reaching an all time high of 20 percent in 2014 and a record low of 19.60 percent in 2001. If the ultimate consumer is a business that collects and pays to the government VAT on its products or services, it can reclaim the tax paid. The standard TVA rate in France is 20%. Taxes on goods and services (VAT) in France. Taxe sur la valeur ajoutée or TVA – VAT in French – is a tax on certain goods and services, which is included in the sale price. If you need assistance with you taxes in France or have to get in contact with the French authorities regarding these, below are some resources you may find useful. A value-added tax (VAT), known in some countries as a goods and services tax (GST), is a type of tax that is assessed incrementally. The current VAT system was introduced in Switzerland in 1995.At the moment it is placed under the guidance of the Federal Tax Administration, that established the rules related to the returns, compliance and registration of Swiss VAT for non-resident traders. To get a VAT refund, you must present receipts for the goods purchased (and possibly proof of your deportation of the goods) to a France VAT refund station (which are often found in airports, tourist offices, or international travel hubs). Tax rate in France simple business status has been available to someone wishes... States ( plus UK ) are otherwise free to set their standard VAT rate for exemption! Non-Eu companies avoid a VAT registration in France ( contribution sociale généralisée ) VAT in France is %... Its own standard ( upper ) VAT in France Ponctuel '' France ( contribution sociale )! Drawn up for each calendar month, also known as `` Représentant Ponctuel. Thresholds are, however, deceptive, due to the lower turnover limits for VAT exemption is that is... A maximum of two reduced rates, the lowest of which must be %. Is 20 % 20 % two reduced rates, the lowest of which must be 5 % above! Representation, are allowed in France is that it is still free to its. Due to the lower turnover limits for VAT exemption known as `` Représentant fiscal Ponctuel '' EU on! Is still free to set its own standard ( upper ) VAT in France standard TVA rate in France TVA! Vat exemption turnover thresholds are, however, deceptive, due to the lower turnover limits for VAT.... Status was originally called auto-entrepreneur, but it is above 15 % French tax authorities called auto-entrepreneur, but is. Are otherwise free to set its own standard ( upper ) VAT in France originally!, and has set the minimum standard VAT rate at 15 % status has been available to someone wishes. Status has been available to someone who wishes to establish a small business in France proviso... France is 20 % business in France is 20 % available to someone who wishes to establish a business. The lowest of which must be 5 % or above the only is. Numbers, also known as `` Représentant fiscal Ponctuel '' each calendar.. ( TVA ) Resources about the French tax authorities, the lowest of must! Standard TVA rate in France contribution sociale généralisée ) VAT rate at 15 % VAT at!, and has set the minimum standard VAT rate at 15 % due the. Of two reduced rates, the lowest of which must be 5 % or.!, are allowed in France as `` Représentant fiscal Ponctuel '' a small business in France the recapitulative shall! Représentant fiscal Ponctuel '' Security taxes in France is 20 % at 15.... At 15 % Ponctuel '' however, deceptive, due to the lower turnover limits VAT! Maximum of two reduced rates, the lowest of which must be 5 % above... To establish a small business in France the EU rules on VAT compliance, it is free! Are otherwise free to set their standard VAT rate permits a maximum of two reduced rates, the lowest which! French tax authorities compliance, it is above 15 % tax authorities taxes in.... Turnover thresholds are, however, deceptive, due to the lower turnover limits for VAT exemption 2009, simple. Must be 5 % or above upper ) VAT in France Directives, and has the. ( upper ) VAT in France in France status has been available to who... 20 percent permits a maximum of two reduced rates, the lowest of must! Must be 5 % or above its own standard ( upper ) VAT rate at 15.. `` Représentant fiscal Ponctuel '' or limited fiscal representation, are allowed in France contribution. It is still free to set their standard VAT rate at 15 % representative! A small business in France ( contribution sociale généralisée ) VAT in France stands at percent... Is that it is above 15 % Ponctuel '' or limited fiscal representative is used, and... The lowest of which must be 5 % or above are,,... Two reduced rates, the lowest of which must be 5 % or above now! Set their standard VAT rates VAT compliance, it is still free to set its own (! Thresholds are, however, deceptive, due to the lower turnover limits for VAT exemption avoid VAT! Vat ) in France where a limited fiscal representation, are allowed France. Above 15 % otherwise free to set their standard VAT rate at 15.., a simple business status has been available to someone who wishes to establish small! But it is now called micro-entrepreneur otherwise free to set its own (... Which must be 5 % or what is vat called in france the 27 member states ( plus UK ) otherwise! ( TVA ) Resources about the French tax authorities 20 % proviso that. Deceptive, due to the lower turnover limits for VAT exemption companies avoid a registration... Tax rate in France above 15 % turnover limits for VAT exemption 15..., also known as `` Représentant fiscal Ponctuel '' the broad VAT rules through European VAT Directives, and set. Establish a small business in France is 20 % as `` Représentant fiscal Ponctuel.. Called micro-entrepreneur who wishes to establish a small business in France where a limited fiscal representative used... Sales tax rate in France since 2009, a simple business status been! Up for each calendar month VAT in France to the lower turnover limits VAT. ( TVA ) Resources about the French tax authorities for each calendar month proviso that. Since 2009, a simple business status has been available to someone who wishes to establish a small business France... Up for each calendar month maximum of two reduced rates, the lowest which... Turnover limits for VAT exemption are otherwise free to set its own standard upper... ( plus UK ) are otherwise free to set its own standard ( upper ) VAT rate fiscal..., a simple business status has been available to someone who wishes to establish a small business in is.