Selling to France 2026 — VAT Rates, Rules & Compliance

This guide covers the France-specific rules, rates, and compliance requirements for sellers based outside the EU shipping to French customers.

For the underlying EU mechanisms that apply across all member states, see:

EU Overview — IOSS, OSS & Compliance — general obligations for non-EU sellers
Selling to EU Consumers (B2C) — IOSS registration, the €150 threshold, charging VAT at checkout
Selling to EU Businesses (B2B) — reverse charge mechanism and zero-VAT invoicing

VAT Rates in France (TVA)

In France, VAT is known as TVA (Taxe sur la Valeur Ajoutée). When you sell to a French consumer under the IOSS scheme, you must charge the correct French TVA rate at checkout.

Standard Rate: 20%

Applies to the vast majority of physical goods: digital services (SaaS, streaming, downloads), electronics, cosmetics, and clothing.

Important difference from many home markets: children’s clothing and footwear are standard-rated at 20% in France. If you sell children’s items that are zero-rated or exempt in your home country, you must charge 20% TVA when shipping to French consumers.

Intermediate Rate: 10%

Applies to specific categories:

Takeaway or delivery food
TV subscriptions
Entry to cultural or recreational events
Renovation work on residential properties (older than 2 years)
Firewood

Reduced Rate: 5.5%

Applies to essential goods:

Basic groceries (food and water)
Books (both physical books and ebooks)
Feminine hygiene products
Medical equipment and products for the disabled
Energy renovation services

Note: sweets, chocolate, caviar, and alcoholic drinks do not qualify for the reduced rate and remain at 20%.

Super-Reduced Rate: 2.1%

Very limited application:

Press publications and newspapers
Specific pharmaceuticals reimbursable by social security
The first 140 performances of certain new theatrical productions

Your e-commerce platform can handle these rate overrides, but you must manually assign products to the correct French tax categories.

Selling to French Consumers (B2C)

No threshold for non-EU sellers

As a seller based outside the EU, there is no threshold for selling to French consumers. The EU’s €10,000 threshold applies only to businesses established inside the EU. From your very first sale to a French consumer, you must comply with French TVA rules.

IOSS vs non-IOSS in France

If you sell physical goods under €150 to French consumers, registering for IOSS is practically mandatory for repeat business.

Without IOSS (DAP — Delivered at Place):

The parcel is stopped at French customs (Douane)
La Poste or a courier contacts the customer to collect 20% TVA
The hidden cost: La Poste adds a customs presentation fee (frais de dossier) — typically €2–€8 if paid online, up to €15 if paid on delivery
Many French consumers refuse to pay this unexpected fee, and the parcel is returned at your expense

IOSS eliminates these carrier handling fees because VAT is cleared at the point of sale.

The €3 customs duty (from 1 July 2026)

A flat €3 customs duty per item applies to all parcels under €150 entering the EU from July 2026. France strictly enforces customs data requirements. Ensure your shipping labels include accurate HS codes and detailed product descriptions — French customs (Douane) are known for stringent checks.

Selling to French Businesses (B2B)

For sales to a VAT-registered French business, the standard EU B2B rules apply.

Validate the TVA number. French VAT numbers start with ‘FR’ followed by 2 characters and a 9-digit SIREN number (e.g., FRXX123456789). Always validate on VIES before zero-rating the invoice.
Reverse charge. Do not charge VAT. The French business accounts for TVA on their own French return.
Invoice statement. Your invoice must clearly state “Reverse Charge” or in French: “Autoliquidation.”

Key Compliance Requirements for France

10-year invoice retention

You are legally required to store all VAT invoices electronically for 10 years. These must be available for verification by French tax authorities on request.

Invoice requirements

French invoices must be issued within six months of delivery and must include your VAT number, the customer’s address, and the specific TVA rate applied to each line item.

French overseas territories

While politically part of France, the following regions are outside the EU VAT area: French Guiana, Guadeloupe, Martinique, Mayotte, and Réunion. Sales to customers in these regions are treated as exports and are exempt from standard EU VAT rules. Do not charge standard TVA to customers in these territories.

Fiscal representation

If you register directly for French VAT rather than using IOSS/OSS, non-EU businesses are often required to appoint a local fiscal representative. For most sellers, registering via IOSS through an intermediary is the standard and simpler path.

Shipping to France: Documentation

French customs are rigorous. Delays are common if paperwork is not correct.

Electronic customs data (ITMATT): ensure your carrier transmits customs data electronically. A paper CN22/CN23 form alone is not sufficient.
Accurate descriptions: avoid generic terms like “clothes” or “gifts.” Use specific descriptions such as “100% cotton men’s t-shirt” along with the correct HS tariff code.
IOSS number: if using IOSS, your IOSS number must be electronically transmitted by your carrier. Writing it manually on the box is not sufficient.

Selling from a Specific Country?

The France-specific rules above apply to any international seller. Some countries have additional context for selling into France:

United Kingdom — See the UK guide to selling to French customers for post-Brexit trade context and UK-specific carrier and customs notes.
United States — guide coming soon
Australia — guide coming soon