Module 18 min892 wordsFree — no account
Understanding VAT: collected, deductible, and what you actually owe
Dated official sources, and the contents this module links to · 1 section
Official sources
- BOFiP — BOI-TVA-DECLA-10: VAT tax regimes and filing obligations (tax code art. 278 and following) — verified on August 26, 2026
- impots.gouv.fr — Form 3310-CA3-SD: VAT, standard real regime — verified on August 26, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Standard rate — 20% — most goods and services
legifrance.gouv.fr · 2026 rules - Intermediate rate — 10% — catering, transport, renovation works
legifrance.gouv.fr · 2026 rules - Reduced rate — 5.5% — food, books, energy
legifrance.gouv.fr · 2026 rules - Special rate — 2.1% — reimbursable medicines, press
legifrance.gouv.fr · 2026 rules
Contents linked from this module
- VAT calculator
Check the example amounts or test your own invoices: net, VAT and gross at every current rate.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.