France

France’s tax system is administered by the Direction Générale des Finances Publiques (DGFiP). As an EU member state, France follows the EU VAT Directive with locally adapted rates.

TVA (Taxe sur la Valeur Ajoutée) applies at standard, intermediate, reduced, and super-reduced rates covering various categories of goods and services.

Businesses are identified by three closely related numbers: the VAT code (numéro de TVA intracommunautaire), an 11-digit number starting with a 2-digit checksum followed by the 9-digit SIREN; the SIREN itself, a 9-digit company identifier from the national register (Répertoire SIRENE); and the SIRET, which extends the SIREN with a 5-digit establishment number to form a 14-digit code.

France supports both corrective invoices and credit notes for invoice corrections. E-invoicing via the Chorus Pro platform is mandatory for B2G transactions, with B2B e-invoicing being progressively mandated through the CTC (Continuous Transaction Controls) framework.

Base Details

Key	Value
Tax Country Code	FR
Currency	EUR
Base Time Zone	Europe/Paris

Tax Categories

Code	Name	Title
VAT	VAT	Value Added Tax

VAT Rates

Rate	Keys	Name	Percents	Description
general	standard	General rate	20%	For the majority of sales of goods and services: it applies to all products or services for which no other rate is expressly provided.
intermediate	standard	Intermediate rate	10%	Applicable in particular to unprocessed agricultural products, firewood, housing improvement works which do not benefit from the 5.5% rate, to certain accommodation and camping services, to fairs and exhibitions, fairground games and rides, to entrance fees to museums, zoos, monuments, to passenger transport, to the processing of waste, restoration.
reduced	standard	Reduced rate	5.5%	Concerns most food products, feminine hygiene protection products, equipment and services for the disabled, books on any medium, gas and electricity subscriptions, supply of heat from renewable energies, supply of meals in school canteens, ticketing for live shows and cinemas, certain imports and deliveries of works of art, improvement works the energy quality of housing, social or emergency housing, home ownership.
super-reduced	standard	Super reduced rate	2.1%	Reserved for medicines reimbursable by social security, sales of live animals for slaughter and charcuterie to non-taxable persons, the television license fee, certain shows and press publications registered with the Joint Commission for Publications and Press Agencies.

Correction Definitions

Auto-generation of corrective invoices or credit and debit notes is supported.

Invoice Types

The types of invoices that can be created with a preceding definition:

• credit-note
• corrective

Scenarios

Scenarios attach notes and extensions to a document when its filters match. Read more about scenarios.

bill/invoice

Tags	Categories	Output
reverse-charge	VAT	{   “note”: {     “cat”: “VAT”,     “key”: “reverse-charge”,     “text”: “Reverse Charge / Autoliquidation de la TVA - Article 283-1 du CGI. Le client est redevable de la TVA.”   } }

Validation Rules

Validation rules check each struct against a set of assertions and report any failures with a unique code and message. Read more about validation.

bill.Invoice

Field	Test	Validation Code / Message
supplier	Context: regime in [FR] Has tax ID code or SIREN/SIRET identity	GOBL-FR-BILL-INVOICE-01 Invoice supplier must have a tax ID code or a SIREN/SIRET identity

org.Identity

Field	Test	Validation Code / Message
code	Has a type in [SIREN] Matches ^\d$	GOBL-FR-ORG-IDENTITY-01 Identity code for type SIREN must be valid
code	Has a type in [SIRET] Matches ^\d$	GOBL-FR-ORG-IDENTITY-02 Identity code for type SIRET must be valid

tax.Identity

Field	Test	Validation Code / Message
code	Code in [FR] Valid	GOBL-FR-TAX-IDENTITY-01 Invalid French VAT identity code format or checksum