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FRANCE (F)

Historical data
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The tax was introduced on April 10, 1954.
The tax is known as Taxe sur la Valeur Ajoutée (TVA).

Tax Authority
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Direction Générale des Impôts
Centre des Non-résidents
9, Rue d'Uzés
F-75084 Paris Cédex 02

Relevant web address(es):
www.minefi.gouv.fr
www.finances.gouv.fr/DGI
www.impots.gouv.fr

VAT Rates
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Standard VAT rate:
19.6%

Reduced VAT rate:
5.5 and 2.1%

Further information
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In the French overseas regions, i.e., Guadeloupe, Martinique, Réunion and Guyana (at present no VAT) the standard VAT rate is 8.5%.

Refunds for countries outside the EU?
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Yes, business-related refunds to companies and organisations with a VAT registration in their home country.

Please contact us for further information!


Menber of the International VAT Association
Exclusive Danish partner of the EFRA-Network
Nikosax A/S - Lejrvejen 8 - P.O. Box 110 - DK-6330 Padborg - Tel.: +45 74 67 36 90 - Fax.: +45 74 67 51 90 - email: