UK to France VAT Guide 2026 — Rates, IOSS & Compliance
This guide highlights what is specific to UK sellers shipping to France. For French VAT rates (TVA), product category rates (5.5%, 10%, 20%, 2.1%), IOSS vs non-IOSS customs flows, B2B reverse charge mechanics, and France-specific compliance requirements (overseas territories, 10-year records), see the full guide:
Selling to France — VAT Rates, Rules & Compliance
Post-Brexit Customs Friction for UK Sellers
Section titled “Post-Brexit Customs Friction for UK Sellers”Since January 2021, every shipment from Great Britain to France is a third-country import. France was one of the EU’s most active post-Brexit enforcers of import procedures.
Practical implications for UK sellers:
- Every parcel requires a customs declaration processed through French customs (Douane)
- French customs are known for rigorous checks — generic descriptions like “clothes” or “accessories” reliably cause delays
- La Poste adds a frais de dossier (handling fee) of €2–€15 when collecting VAT from customers on non-IOSS parcels
- French consumers have a notably low tolerance for unexpected import fees — return rates without IOSS are high
Without IOSS, the combination of 20% TVA plus La Poste’s handling fee on a mid-value item can add €5–20 to what the French customer pays at the door. This is the most common driver of returns and negative reviews for UK sellers in France.
UK Carriers Shipping to France
Section titled “UK Carriers Shipping to France”From the UK, carriers that support IOSS electronic data transmission to France:
- Royal Mail Tracked International — supports IOSS for France; confirm which specific products transmit electronically before shipping
- DHL, DPD, UPS, FedEx — all support IOSS electronic transmission to France
France requires electronic customs data (ITMATT). Carriers that do not transmit electronically will result in manual processing by Douane and potential delays.
For high-value goods (over €150), DHL Express and FedEx DDP services are the most reliable options from the UK to France.
French Overseas Territories — Do Not Apply Standard TVA
Section titled “French Overseas Territories — Do Not Apply Standard TVA”If you ship to customers in French Guiana, Guadeloupe, Martinique, Mayotte, or Réunion, these are outside the EU VAT area. Standard French TVA does not apply. If your store auto-applies TVA to all French addresses, you need to configure an exemption for these territories.
This is covered in the full France guide but worth flagging for UK sellers specifically, as cross-channel customers from these territories do sometimes shop from UK-based stores.