France VAT Compliance Guide
France applies a standard VAT (TVA) rate of 20% (reduced 10% / reduced 5.5% / super-reduced 2.1%) under the Code Général des Impôts (CGI). The small-business franchise threshold (franchise en base de TVA) is €82,800 for trade/restaurant activity and €36,800 for services. France is rolling out mandatory B2B e-invoicing through the Plateforme Publique de Facturation (PPF) from September 2026, with structured XML invoices replacing PDF-only flows.
French VAT compliance is split between the rates themselves — four brackets under CGI Articles 278–286 — and the real-time reporting layer arriving through the PPF (Portail Public de Facturation). The PPF mandate phases in from 2026: large businesses first, then mid-size and small businesses, with all B2B invoices required to be structured e-invoices (Factur-X / ChorusPro / Peppol-compatible). The franchise en base exempts businesses under €82,800 (trade) or €36,800 (services) from charging VAT, but they also cannot recover input VAT. The pain point for small businesses is not knowing the rate — it is getting every invoice captured, classified, and ready for structured e-invoicing transmission so the accountant's filing work is clean.
VAT Rates
| Rate | Applies To |
|---|---|
| 20% | Standard rate (taux normal) — most goods and services |
| 10% | Reduced rate (taux intermédiaire) — restaurants (food), transport, certain home improvements, cultural events |
| 5.5% | Super-reduced — most foodstuffs, books (including e-books), energy, feminine hygiene products, certain medical devices |
| 2.1% | Special super-reduced — reimbursable medicines, press/periodicals, certain live performances |
| 0% | Intra-community supplies, exports, international transport |
Registration Thresholds
| Scheme | Threshold |
|---|---|
| Franchise en base de TVA (trade / restaurant) | €82,800 annual turnover — below this, VAT is not charged and input VAT is not recoverable |
| Franchise en base (services) | €36,800 annual turnover for service-providing businesses |
| Distance sales / cross-border services (EU) | €10,000 combined annual threshold across all EU Member States |
Filing Requirements
VAT return (CA3 / TVA)
Monthly (M) for turnover > €4 million, otherwise quarterly. Filed via the French tax portal (impots.gouv.fr) with payment due by the 24th (online) or 19th (paper) of the following month.
Annual VAT return (CA12)
Simplified real regime (régime simplifié) for turnover €36,800–€251,000 (services) or €82,800–€858,000 (trade). Two advance payments plus an annual reconciliation by the last working day of April.
DES (déclaration d'échanges de services) / Intrastat
Monthly declaration of intra-EU services (DES). Intrastat required above the annual intra-EU trade thresholds (currently €460,000 introductions / €1,000,000 dispatches).
E-Invoicing Status
France is implementing mandatory B2B e-invoicing through the Plateforme Publique de Facturation (PPF), operated by the French tax authority (DGFiP). The rollout phases in from September 2026 for large businesses, then mid-size (2027) and small (2027–2028). Invoices must be structured (Factur-X / ChorusPro-compatible XML) and also transmitted for status reporting (e-reporting) for domestic B2C and cross-border transactions. B2G e-invoicing via ChorusPro is already mandatory.
Key Deadlines
VAT return (CA3): 24th of the following month online (19th paper). CA12 annual reconciliation: last working day of April. DES: 10th working day of the month following the intra-EU service.
How Nika Helps
Nika reads every supplier invoice that arrives in the inbox, captures all fields — including the correct French VAT rate (20% / 10% / 5.5% / 2.1%) and supplier TVA number (SIRET) — and files the original PDF the same day, from {price} per processed invoice. That gives the accountant clean, classified records to prepare the CA3 / CA12 and feed the PPF e-invoicing pipeline. Nika does not transmit to the PPF or file the return itself — that remains the accountant's responsibility.
When does the French PPF e-invoicing mandate start?
The Plateforme Publique de Facturation (PPF) becomes mandatory for B2B invoices from September 2026 for large businesses, then mid-size and small businesses in 2027–2028. Companies must issue structured XML invoices (Factur-X / ChorusPro-compatible) and report transaction status for domestic B2C and cross-border flows (e-reporting).
Should I use the franchise en base or opt into the real VAT regime?
The franchise en base (€82,800 trade / €36,800 services) exempts you from charging VAT but you also cannot recover input VAT. If your customers are VAT-registered businesses (who can recover the TVA you charge) or your input VAT is high, opting into the real regime (régime réel) is usually advantageous. Consult an expert-comptable.