What is TVA (VAT)?
TVA (taxe sur la valeur ajoutée) is France's VAT. The standard rate is 20%, with 10% intermediate, 5.5% reduced and 2.1% special rates.
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Current Rate (Calendar year. The CA3 return is due between the 15th and 24th of the following month. The simplified CA12 regime ends on 1 January 2027.)
20% standard, 10% intermediate (transport, accommodation, restaurants), 5.5% reduced (food, books) and 2.1% special (reimbursed medicines).
Example
A consultancy invoices EUR 10,000 plus 20% VAT. It collects EUR 2,000, deducts EUR 300 of VAT on its costs and pays EUR 1,700 on its CA3.
How TVA (VAT) works in France
TVA is collected on sales and deducted on purchases, and the business pays the difference. From 1 January 2027 every business that is not in the franchise en base files the CA3, quarterly by default when prior-year turnover is up to EUR 1 million and monthly otherwise.
AccountsOS keeps the VAT ledger and prepares the CA3 figures. The company or its expert-comptable files and pays in the espace professionnel.
Related terms
The franchise en base lets a small business charge no VAT and file no VAT return, below EUR 85,000 of turnover for goods or EUR 37,500 for services.
A plateforme agréée (PA) is a platform approved by the DGFiP to send and receive electronic invoices. Every VAT-registered business in France must be able to receive e-invoices through one since 1 September 2026.
The impôt sur les sociétés (IS) is France's corporate income tax. The normal rate is 25%, and a small company can pay 15% on the first EUR 42,500 of profit.
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