{"id":12903,"date":"2026-09-08T18:06:44","date_gmt":"2026-09-08T16:06:44","guid":{"rendered":"https:\/\/consultoriaehero.com\/?p=12903"},"modified":"2026-09-08T18:26:20","modified_gmt":"2026-09-08T16:26:20","slug":"vat-in-france","status":"publish","type":"post","link":"https:\/\/consultoriaehero.com\/en\/vat-in-france\/","title":{"rendered":"VAT in France in 2026"},"content":{"rendered":"<p>France is the European Union country with the <strong>most VAT rates<\/strong>: four. The standard rate is <strong>20 %<\/strong>, and below it there is an intermediate rate of <strong>10 %<\/strong>, a reduced rate of <strong>5.5 %<\/strong>, and a special rate of <strong>2.1 %<\/strong>. That means that in France product classification matters more than anywhere else: the same catalog error that costs you eleven points in Spain can cost you eighteen here.<\/p>\n<figure class=\"wp-block-table\">\n<table>\n<thead>\n<tr>\n<th>Type<\/th>\n<th>Percentage<\/th>\n<th>Applies to<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Standard <span class=\"ehero-nativo\">(taux normal)<\/span><\/td>\n<td><strong>20 %<\/strong><\/td>\n<td>Default regime for goods and services<\/td>\n<\/tr>\n<tr>\n<td>Intermediate <span class=\"ehero-nativo\">(taux interm\u00e9diaire)<\/span><\/td>\n<td><strong>10 %<\/strong><\/td>\n<td>Among others, non-reimbursable human-use medicines<\/td>\n<\/tr>\n<tr>\n<td>Reduced <span class=\"ehero-nativo\">(taux r\u00e9duit)<\/span><\/td>\n<td><strong>5.5 %<\/strong><\/td>\n<td>Among others, contraceptives and feminine hygiene products<\/td>\n<\/tr>\n<tr>\n<td>Special <span class=\"ehero-nativo\">(taux particulier)<\/span><\/td>\n<td><strong>2.1 %<\/strong><\/td>\n<td>Reimbursable medicines, blood products, and certain medical devices<\/td>\n<\/tr>\n<tr>\n<td>Overseas departments<\/td>\n<td><strong>8.5 %<\/strong><\/td>\n<td>Guadeloupe, Martinique, and R\u00e9union, for cosmetics, hygiene products, and veterinary medicines<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n<p><em>Rates verified on September 8, 2026 against the official French Administration information sheet (<a href=\"https:\/\/entreprendre.service-public.gouv.fr\/vosdroits\/F23567\" rel=\"nofollow noopener\" target=\"_blank\">entreprendre.service-public.gouv.fr<\/a>).<\/em><\/p>\n<h2>The French peculiarity: four rates and no room for error<\/h2>\n<p>With four brackets, the difference between getting a product classification right or wrong in France is up to <strong>17.9 percentage points<\/strong>. In a store with a mixed catalog \u2014 food, health, books, accessories \u2014 that is not solved by setting one rate per country: you have to assign the rate product by product.<\/p>\n<p>And there is a second layer that almost nobody considers: <strong>the overseas departments have their own regime<\/strong>. Guadeloupe, Martinique, and R\u00e9union apply 8.5 % in categories where mainland France would apply 20 %. If you ship there using the mainland rate, you are overcharging.<\/p>\n<h2>Which VAT should you apply when selling from Spain<\/h2>\n<p>This is the part that does not appear in any table and is usually the real question. The rate you charge does not depend only on France, but on how much you sell outside Spain:<\/p>\n<ul>\n<li><strong>Below \u20ac10,000 per year<\/strong> in distance sales to the European Union as a whole \u2014 combined, not by country \u2014 you apply <strong>Spanish VAT<\/strong>.<\/li>\n<li><strong>Above \u20ac10,000<\/strong> you apply the destination VAT: <strong>French VAT<\/strong>, 20 % or whatever rate corresponds to the product, and you declare it through the One-Stop Shop (OSS) without needing to register there.<\/li>\n<\/ul>\n<p>The threshold adds up all your B2C sales to other EU countries and digital services, and the change does not wait until the following fiscal year: <strong>the very transaction that exceeds the threshold already uses the destination rate<\/strong>.<\/p>\n<p>If you sell to a company with a valid VAT number, that is another story: the transaction goes without VAT under the reverse charge mechanism, but you must validate that number in VIES and keep proof of the validation.<\/p>\n<h2>How to set this up in WooCommerce<\/h2>\n<p>WooCommerce includes country-based rates, but it does not distinguish rates <em>within<\/em> a country by product class or monitor the threshold for you. There are three things you need to set up:<\/p>\n<ol>\n<li>A tax class for each rate you use, assigned product by product and not at store level.<\/li>\n<li>VAT number validation at checkout against VIES for business customers, so VAT is not charged when the transaction is under reverse charge.<\/li>\n<li>A control for the \u20ac10,000 threshold, because the day it is exceeded the rates change at once across all countries.<\/li>\n<\/ol>\n<p>All three are covered by <a href=\"https:\/\/consultoriaehero.com\/en\/product\/ehero-woo-vat-eu-vat-control-vies-and-intra-community-exemption-for-woocommerce\/\">EHERO Woo VAT<\/a>, which we built precisely because these are the three points where stores selling to the rest of the European Union break.<\/p>\n<h2>Frequently asked questions<\/h2>\n<h3>What is the standard VAT rate in France in 2026?<\/h3>\n<p>20 %. It is the taux normal and applies by default to everything that does not fall into one of the three lower rates.<\/p>\n<h3>Why does France have four VAT rates?<\/h3>\n<p>Because, in addition to the standard rate, it keeps an intermediate rate of 10 %, a reduced rate of 5.5 %, and a special rate of 2.1 % inherited from its historical rules. It is the EU country with the most active brackets.<\/p>\n<h3>I sell from Spain to France, which VAT should I charge?<\/h3>\n<p>Spanish VAT until you exceed \u20ac10,000 in annual distance sales to the EU as a whole. Above that, the French rate that corresponds to the product, declared through the One-Stop Shop.<\/p>\n<h3>Does the same VAT apply in the overseas departments?<\/h3>\n<p>No. Guadeloupe, Martinique, and R\u00e9union have their own rates, such as 8.5 % in categories where mainland France applies 20 %. It is best to treat them as separate destinations in the store.<\/p>\n<h2>Continue here<\/h2>\n<ul>\n<li><a href=\"https:\/\/consultoriaehero.com\/en\/eu-vat-rates-by-country-in-2026-updated-table\/\">VAT rates by EU country in 2026<\/a> \u2014 the full table for all 27<\/li>\n<li><a href=\"https:\/\/consultoriaehero.com\/en\/vat-in-germany\/\">VAT in Germany 2026<\/a> \u00b7 <a href=\"https:\/\/consultoriaehero.com\/en\/vat-in-spain\/\">VAT in Spain 2026<\/a><\/li>\n<li><a href=\"https:\/\/consultoriaehero.com\/en\/the-e10000-distance-sales-threshold-what-happens-when-you-cross-it\/\">The \u20ac10,000 threshold in distance sales<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>France has four VAT rates: 20 %, 10 %, 5.5 %, and 2.1 %. What they are, where they are confused, and which rate you charge when selling from Spain.<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jf_save_progress":"","rank_math_focus_keyword":"vat france 2026","rank_math_title":"VAT in France 2026: rates and which to charge","rank_math_description":"VAT rates in France in 2026: 20%, 10%, 5.5% and 2.1%. Plus which VAT you must charge on cross-border sales and the \u20ac10,000 distance-selling threshold.","rank_math_robots":[],"rank_math_canonical_url":"","rank_math_seo_score":48,"footnotes":""},"categories":[8117],"tags":[],"class_list":["post-12903","post","type-post","status-publish","format-standard","hentry","category-taxation-and-vat"],"acf":[],"_links":{"self":[{"href":"https:\/\/consultoriaehero.com\/wp-json\/wp\/v2\/posts\/12903","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/consultoriaehero.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/consultoriaehero.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/consultoriaehero.com\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/consultoriaehero.com\/wp-json\/wp\/v2\/comments?post=12903"}],"version-history":[{"count":1,"href":"https:\/\/consultoriaehero.com\/wp-json\/wp\/v2\/posts\/12903\/revisions"}],"predecessor-version":[{"id":12904,"href":"https:\/\/consultoriaehero.com\/wp-json\/wp\/v2\/posts\/12903\/revisions\/12904"}],"wp:attachment":[{"href":"https:\/\/consultoriaehero.com\/wp-json\/wp\/v2\/media?parent=12903"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/consultoriaehero.com\/wp-json\/wp\/v2\/categories?post=12903"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/consultoriaehero.com\/wp-json\/wp\/v2\/tags?post=12903"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}