General (France)
French VAT applies at the standard rate of 20% to any supply of goods or services made in France other than:
- Ìý
•ÌýÌýÌýÌý exempt supplies (see 18.38);
- Ìý
•ÌýÌýÌýÌý exempt with credit (zero rated) supplies (see 18.41);
- Ìý
•ÌýÌýÌýÌý reduced-rated supplies (see 18.42);
- Ìý
•ÌýÌýÌýÌý supplies by non-taxable persons (see 18.43); and
- Ìý
•ÌýÌýÌýÌý supplies not made by way of business (see 18.44).
As a general rule, most supplies of goods or
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Web page updated on 17 Mar 2025 17:33