France
Vat Registration Threshold Domestic Businesses € 85.800
Vat Registration Threshold Non Eu Sellers No threshold; immediate registration required
Standard Vat Rate 20%
Reduced Vat Rates 10%, 5.5%, 2.1%
Distance Selling Threshold Pre July 2021 € 35.000
Post July 2021 Oss Rules OSS applicable; €10,000 EU-wide threshold
Exemptions And Special Schemes Special schemes for small businesses
Compliance Requirements Monthly VAT returns