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France VAT Calculator 2024

Calculate TVA (Taxe sur la Valeur Ajoutée) on goods and services

Introduction

🎯 What

France VAT Calculator 2024 estimates Value Added Tax (TVA) payable or chargeable on goods and services under French VAT law.

👥 Who

Businesses registered for VAT in France, freelancers & self-employed persons, online sellers & e-commerce owners, importers & exporters, consumers (price VAT breakdown).

💡 Why

To calculate VAT-inclusive price, VAT-exclusive price, VAT amount, and reclaimable VAT for compliance and planning.

💰 VAT Calculation

📊 VAT Summary

Enter amount and calculate

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France VAT Rates 2024 (Tax Slabs Explanation)

📋 Standard Rate

Rate: 20%

Applies to most goods and services

🍽️ Reduced Rate

Rate: 10%

Restaurants, transport, renovation work

🥖 Reduced Rate

Rate: 5.5%

Food, books, medical equipment, energy supplies

📰 Super-Reduced Rate

Rate: 2.1%

Newspapers, certain medicines, press

✈️ Zero Rate / Exempt

  • Exports outside EU - 0%
  • Certain medical services - Exempt
  • Educational services - Exempt
  • Financial & insurance services - Exempt

France VAT System Overview

🏛️ What is TVA?

VAT (TVA) is an indirect consumption tax applied at each stage of production or distribution of goods and services in France. VAT is charged on sales (output VAT), reclaimed on purchases (input VAT), and paid to tax authority as net VAT.

📊 VAT Rates Application

  • 20% (Standard): Most goods and services
  • 10% (Reduced): Restaurant meals, passenger transport, renovation of private residences
  • 5.5% (Reduced): Most food products, books, medical equipment, energy supplies for heating
  • 2.1% (Super-reduced): Newspapers, certain pharmaceutical products, cultural events
  • 0% (Zero-rated): Exports to countries outside the EU

💰 Allowances & Exemptions

  • VAT exemption thresholds (simplified regime)
  • Zero-rated exports
  • Small business VAT exemption (Franchise en base)
  • Certain healthcare & education services
  • Financial & insurance services
  • VAT-registered businesses can deduct input VAT (TVA déductible)

Note: No deductions like income tax — VAT uses credits & offsets.

💡 Important Notes

  • VAT registration is mandatory for businesses exceeding certain turnover thresholds
  • Intra-EU transactions may have special rules (reverse charge mechanism)
  • Digital services to consumers in France must charge French VAT
  • Monthly, quarterly, or annual VAT returns depending on business size
  • Penalties apply for late filing or incorrect VAT reporting

Calculation Examples

Example 1: Standard Rate (20%)

Net price: €100

VAT rate: 20%

VAT: €20

Gross price: €120

Example 2: Reduced Rate (10%) - Reverse Calculation

Gross price: €110

VAT rate: 10%

Net price: €100

VAT: €10

Example 3: Business Net VAT

Output VAT: €5,000

Input VAT: €3,200

Net VAT payable: €1,800

Frequently Asked Questions (FAQs)

Q: Is VAT mandatory for all businesses?
A: Only if turnover exceeds exemption thresholds. In France, businesses must register for VAT if their annual turnover exceeds €85,000 (for goods sales) or €34,400 (for services).

Q: Can VAT be reclaimed?
A: Yes, if you are VAT registered. VAT-registered businesses can deduct input VAT (TVA déductible) paid on business purchases from the output VAT collected on sales.

Q: Are exports VAT-free?
A: Yes, most exports are zero-rated. Exports to countries outside the European Union are generally zero-rated (0% VAT), meaning no VAT is charged. However, proper documentation must be maintained.

Q: How often is VAT paid?
A: Monthly, quarterly, or annually depending on regime. The frequency depends on your business size and VAT regime chosen.

Q: What is the difference between the different VAT rates?
A: France has four VAT rates: 20% (standard - most goods/services), 10% (reduced - restaurants, transport), 5.5% (reduced - food, books), and 2.1% (super-reduced - newspapers, medicines). The rate depends on the type of product or service.

Q: Is this calculator legally binding?
A: No, this calculator provides estimates only for informational and educational purposes. It does not constitute official tax advice or replace formal VAT filing with French tax authorities.

⚠️ Full Disclaimer

This France VAT Calculator 2024 is for informational purposes only and intended for Google AdSense monetization.

The calculations provided by this tool are estimates based on general French VAT (TVA) rules applicable for the 2024 tax year. Actual VAT obligations depend on business activity, thresholds, and official tax guidance. Always confirm with the French tax authority (DGFiP).

This content is for informational and Google AdSense monetization purposes. Actual VAT obligations may vary significantly based on the specific nature of your goods or services, business structure, exemptions, international transactions, and changes in French or EU tax legislation.