France VAT codes and rates
France charges VAT at 20%, with other rates of 10%, 5.5% and 2.1%. When you create a company in France, Nefin sets up 9 sales and 16 purchase codes, each tied to a box of the Déclaration CA3 (3310-CA3). Every invoice and bill line carries one, so the return's totals add themselves up as you work. They fill the Déclaration CA3 - ventes and the Déclaration CA3 - achats, ready to file every month.
VAT codes from the Déclaration CA3 (3310-CA3)
Each code is the box or line it fills on the Déclaration CA3 (3310-CA3), named in the authority’s own wording. Pick one on an invoice or bill line and the amount lands in that box.
| Code | What it covers | Rate |
|---|---|---|
| A1-20 | Ventes, prestations de services 20% (A1 / 08)Default | 20% |
| A1-10 | Ventes, prestations de services 10% (A1 / 9B) | 10% |
| A1-5.5 | Ventes, prestations de services 5,5% (A1 / 09) | 5.5% |
| A1-2.1 | Ventes, prestations de services 2,1% (A1 / T6) | 2.1% |
| A2-20 | Autres opérations imposables 20%, cessions d'immobilisations (A2 / 08) | 20% |
| E1 | Exportations hors UE (E1) | 0% |
| E2 | Autres opérations non imposables, exonérées, autoliquidées par le client (E2) | 0% |
| E3 | Ventes à distance taxables dans un autre État membre - B to C (E3) | 0% |
| F2 | Livraisons intracommunautaires - B to B (F2) | 0% |
| Code | What it covers | Rate |
|---|---|---|
| 20-20 | Autres biens et services 20% (ligne 20)Default | 20% |
| 20-10 | Autres biens et services 10% (ligne 20) | 10% |
| 20-5.5 | Autres biens et services 5,5% (ligne 20) | 5.5% |
| 20-2.1 | Autres biens et services 2,1% (ligne 20) | 2.1% |
| 19-20 | Biens constituant des immobilisations 20% (ligne 19) | 20% |
| B2-20 | Acquisitions intracommunautaires 20% (B2 / 08 / 17) | 0% |
| B2-10 | Acquisitions intracommunautaires 10% (B2 / 9B / 17) | 0% |
| B2-5.5 | Acquisitions intracommunautaires 5,5% (B2 / 09 / 17) | 0% |
| A3 | Achats de services auprès d'un assujetti non établi en France 20% (A3 / 08) | 0% |
| B4 | Achats auprès d'un assujetti non établi en France, art. 283-1 20% (B4 / 08) | 0% |
| A2-20 | Autoliquidation interne (sous-traitance BTP, déchets...) 20% (A2 / 08) | 0% |
| A4-20 | Importations autoliquidées 20% (A4 / I1) | 0% |
| A4-10 | Importations autoliquidées 10% (A4 / I2) | 0% |
| A4-5.5 | Importations autoliquidées 5,5% (A4 / I4) | 0% |
| HORS-CA3 | Achats sans TVA ou exonérés (aucune ligne CA3) | 0% |
| ND-20 | Achats 20% à TVA non déductible (aucune ligne CA3) | 20% |
France VAT books
One row per invoice or bill, one column per return box. Nefin builds both books from the codes above.
Sales book
Déclaration CA3 - ventes
Opérations taxées (HT)
- [A1-20]A1 Ventes, prestations de services 20%
- [A1-10]A1 Ventes, prestations de services 10%
- [A1-5.5]A1 Ventes, prestations de services 5,5%
- [A1-2.1]A1 Ventes, prestations de services 2,1%
- [A2-20]A2 Autres opérations imposables 20%
Opérations non taxées
- [E1]E1 Exportations hors UE
- [E2]E2 Autres opérations non imposables
- [E3]E3 Ventes à distance taxables dans un autre État membre
- [F2]F2 Livraisons intracommunautaires
Totals Nefin calculates
- [A1] A1 Ventes, prestations de servicesSum of the net amounts in [A1-20] + [A1-10] + [A1-5.5] + [A1-2.1]
- [08] 08 Taux normal 20% - base hors taxeSum of the net amounts in [A1-20] + [A2-20]
- [08-TVA] 08 Taux normal 20% - taxe dueSum of the tax charged in [A1-20] + [A2-20]
- [09] 09 Taux réduit 5,5% - base hors taxeSum of the net amounts in [A1-5.5]
- [09-TVA] 09 Taux réduit 5,5% - taxe dueSum of the tax charged in [A1-5.5]
- [9B] 9B Taux réduit 10% - base hors taxeSum of the net amounts in [A1-10]
- [9B-TVA] 9B Taux réduit 10% - taxe dueSum of the tax charged in [A1-10]
- [T6] T6 France continentale 2,1% - base hors taxeSum of the net amounts in [A1-2.1]
- [T6-TVA] T6 France continentale 2,1% - taxe dueSum of the tax charged in [A1-2.1]
- [16-V] Total TVA brute due sur ventes (part ventes de la ligne 16)Total of [08-TVA] + [09-TVA] + [9B-TVA] + [T6-TVA]
Purchase book
Déclaration CA3 - achats
TVA déductible
- [20-20]20 Autres biens et services 20%
- [20-10]20 Autres biens et services 10%
- [20-5.5]20 Autres biens et services 5,5%
- [20-2.1]20 Autres biens et services 2,1%
- [19-20]19 Biens constituant des immobilisations 20%
Opérations autoliquidées (HT)
- [B2-20]B2 Acquisitions intracommunautaires 20%
- [B2-10]B2 Acquisitions intracommunautaires 10%
- [B2-5.5]B2 Acquisitions intracommunautaires 5,5%
- [A3]A3 Achats de services auprès d'un assujetti non établi en France
- [B4]B4 Achats auprès d'un assujetti non établi en France (art. 283-1)
- [A2-20]A2 Autres opérations imposables (autoliquidation interne)
Importations (HT)
- [A4-20]A4 Importations 20%
- [A4-10]A4 Importations 10%
- [A4-5.5]A4 Importations 5,5%
Hors CA3
- [HORS-CA3]Achats sans TVA ou exonérés
- [ND-20]Achats à TVA non déductible
Totals Nefin calculates
- [B2] B2 Acquisitions intracommunautairesSum of the net amounts in [B2-20] + [B2-10] + [B2-5.5]
- [A4] A4 ImportationsSum of the net amounts in [A4-20] + [A4-10] + [A4-5.5]
- [08] 08 Taux normal 20% - taxe due (part achats)Net amount × 20%, from [B2-20] + [A3] + [B4] + [A2-20]
- [9B] 9B Taux réduit 10% - taxe due (part achats)Net amount × 10%, from [B2-10]
- [09] 09 Taux réduit 5,5% - taxe due (part achats)Net amount × 5.5%, from [B2-5.5]
- [I1] I1 Importations taux normal 20% - taxe dueNet amount × 20%, from [A4-20]
- [I2] I2 Importations taux réduit 10% - taxe dueNet amount × 10%, from [A4-10]
- [I4] I4 Importations taux réduit 5,5% - taxe dueNet amount × 5.5%, from [A4-5.5]
- [17-20] TVA sur acquisitions intracommunautaires 20%Net amount × 20%, from [B2-20]
- [17] 17 Dont TVA sur acquisitions intracommunautairesTotal of [17-20] + [9B] + [09]
- [16-A] Total TVA brute autoliquidée (part achats de la ligne 16)Total of [08] + [9B] + [09] + [I1] + [I2] + [I4]
- [19] 19 Biens constituant des immobilisationsSum of the tax charged in [19-20]
- [20-F] TVA facturée sur autres biens et servicesSum of the tax charged in [20-20] + [20-10] + [20-5.5] + [20-2.1]
- [20] 20 Autres biens et services (TVA facturée + autoliquidée)Total of [20-F] + [16-A]
- [24] 24 Dont TVA déductible sur importationsTotal of [I1] + [I2] + [I4]
- [19+20] Total TVA déductible (lignes 19 + 20)Total of [19] + [20]
Source
These codes were transcribed from the tax authority's own form or instructions: DGFiP 3310-CA3-SD 2026 (Cerfa 10963*31) + notice 50449#29 - https://www.impots.gouv.fr/sites/default/files/formulaires/3310-ca3-sd/2026/3310-ca3-sd_5377.pdf.
Frequently asked questions
What is the VAT rate in France?
The standard rate is 20%. Other rates in use: 10%, 5.5% and 2.1%. Zero-rated, exempt and reverse-charge transactions use their own 0% codes.
Which VAT codes does Nefin set up for a company in France?
9 sales codes and 16 purchase codes, each named after the Déclaration CA3 (3310-CA3) box it fills, for example A1-20 (Ventes, prestations de services 20% (A1 / 08), 20%), A1-10 (Ventes, prestations de services 10% (A1 / 9B), 10%) and A1-5.5 (Ventes, prestations de services 5,5% (A1 / 09), 5.5%).
How often is the Déclaration CA3 (3310-CA3) filed?
Nefin defaults to monthly filing, the usual period for a small or medium registered business in France. Your tax authority may assign you a different one.
Are these France VAT codes official?
Yes. They were transcribed from the tax authority's own form or filling instructions (DGFiP 3310-CA3-SD 2026 (Cerfa 10963*31) + notice 50449#29 - https://www.impots.gouv.fr/sites/default/files/formulaires/3310-ca3-sd/2026/3310-ca3-sd_5377.pdf).
Does Nefin produce the France VAT books?
Yes. The Déclaration CA3 - ventes lists every invoice and the Déclaration CA3 - achats every bill, one row per document with a column for each return box, plus the totals the return asks for.