France applies four VAT rates (taxe sur la valeur ajoutée, TVA) under the Code général des impôts (CGI): a 20% standard rate, a 10% intermediate rate, a 5.5% reduced rate, and a 2.1% super-reduced rate. The complexity comes from knowing which products and services fall into each category.
France TVA Rate Summary
| Rate Type | Rate | Applies To |
|---|---|---|
| Standard (taux normal) | 20% | Most goods and services, electronics, software, clothing |
| Intermediate (taux intermédiaire) | 10% | Restaurant meals, non-alcoholic beverages, renovation works, passenger transport |
| Reduced (taux réduit) | 5.5% | Food products, non-alcoholic beverages for home consumption, books, e-books, gas and electricity, disability aids |
| Super-reduced (taux super-réduit) | 2.1% | Press publications (registered with CPPAP), medicines reimbursed by social security, live performances |
Note
Digital services and SaaS subscriptions in France fall under the 20% standard TVA rate. The reduced rates apply to physical goods and specific regulated categories — not to software or API access.
France TVA for Developers
For B2B sales to French businesses, validate the French TVA number (FR + 11 characters) to determine if reverse charge applies. For B2C sales to French consumers, always apply the relevant TVA rate. Use the TaxID API to validate French VAT numbers in real time.
// Get France TVA rates via API
const ratesRes = await fetch('https://api.taxid.dev/v1/rates?country=FR', {
headers: { 'Authorization': `Bearer ${process.env.TAXID_API_KEY}` }
});
const rates = await ratesRes.json();
// { standard_rate: 20, reduced_rates: [10, 5.5, 2.1] }
// Validate a French TVA number
const validateRes = await fetch('https://api.taxid.dev/v1/validate', {
method: 'POST',
headers: { 'Authorization': `Bearer ${process.env.TAXID_API_KEY}`, 'Content-Type': 'application/json' },
body: JSON.stringify({ taxId: 'FR12345678901' })
});
const { valid, companyName } = await validateRes.json();Related guides
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