France VAT Registration 2025 | VAT Number, OSS, Rates
Get your French VAT number. Rates 21%, 12%, 6%, OSS regime for e-commerce, returns. Support for French and foreign businesses.
In summary: France applies the European VAT system with a standard rate of 21% and reduced rates of 12% and 6%. Any business conducting economic activity must register with SPF Finance. The One-Stop Shop (OSS) regime simplifies VAT declarations for EU e-commerce sellers.
VAT in France: Complete Guide
France applies the European VAT system with some local specificities. Any business conducting economic activity must register for VAT with the SPF Finance.
French VAT Rates
| Rate | Application |
|---|---|
| 21% | Standard rate - most goods and services |
| 12% | Restaurants, coal, margarine, social housing |
| 6% | Food, water, medicines, books, transport, certain construction works |
| 0% | Exports, intra-community supplies |
Reporting Obligations
- Periodic return: Monthly (turnover > €2.5M) or quarterly
- Client listing: Annual, list of French taxable customers
- Intrastat: If intra-EU flows exceed thresholds
- EC Sales List: Quarterly
OSS (One-Stop Shop) Regime
For B2C e-commerce sales in the EU:
- Single declaration for all EU sales
- Avoids VAT registration in each country
- Quarterly returns via French portal
- Centralized payment to French administration
Frequently Asked Questions
The standard rate is 21%. The 12% reduced rate applies notably to restaurants. The 6% super-reduced rate covers essential goods, books, certain construction works. Some operations are exempt (financial, medical services).
Any business conducting economic activity in France must register. Foreign businesses selling to French consumers above threshold (€10,000 for EU) or with a permanent establishment must also register.
The One-Stop Shop (OSS) allows e-commerce sellers to declare VAT for all EU sales in one country. This greatly simplifies reporting obligations for cross-border B2C sales.
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