Updated by Monika Bahm, PKF Arsilon
Key data (France)
Information up to date as at 1 March 2024.
| A. VAT registration and deregistration thresholds – Metropolitan France |
| VAT registration |
| Sales of goods | €91,900 during the previous year (or €101,000 if turnover did not exceed the €91,900 threshold during the year before the previous year) |
| Sales of services | €36,800 during the previous year (or €39,100 if turnover did not exceed the €36,800 threshold during the year before the previous year) |
| Sales of services: lodging and accommodation and restaurant services | €91,900 during the previous year (or €101,000 if turnover did not exceed the €91,900 threshold during the year before the previous year) |
| Sales of services: lawyers, authors and artists | €47,700 during the previous year (or €58,600 if turnover did not exceed the €47,700 threshold during the year before the previous year) |
| Distance selling of goods and BTE services, for EU established businesses only | €10,000 (to all 26 other EU member states) |
| Intra-EU acquisitions of goods | €10,000 |
|
| B. VAT rates |
| Standard rate | 20% (specific |
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Web page updated on 24 Aug 2024 15:22