# What is TVA (VAT)?

Country: France

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.

## 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.

Source: https://www.impots.gouv.fr/professionnel/tva

## Related terms

- [Franchise en base de TVA](https://accounts-os.com/fr/glossary/franchise-en-base-france)
- [Plateforme agréée (PA)](https://accounts-os.com/fr/glossary/plateforme-agreee-france)
- [Impôt sur les sociétés (IS)](https://accounts-os.com/fr/glossary/impot-sur-les-societes-france)