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Calculateur de TVA (France)

Convertissez HT ⇄ TTC aux taux français (20 / 10 / 5,5 / 2,1 %) et calculez la TVA nette à reverser.

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Data verified · June 2026

How do I calculate French VAT on a pre-tax (HT) amount?

Multiply the HT amount by the applicable rate. A service invoiced at €1,000 HT at the standard 20% rate generates €200 of VAT, giving a TTC total of €1,200. The shortcut is HT × (1 + rate): 1,000 × 1.20 = €1,200. Select HT → TTC in the calculator to obtain the full breakdown automatically. The legal basis for the 20% standard rate is CGI article 278.

Source: CGI art. 278 et seq. (French VAT rates); art. 293 B (small-business VAT exemption); BOFiP BOI-TVA-LIQ (VAT liquidation rules). · updated 2026

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Everything about Calculateur de TVA (France)

📋Overview+

This calculator converts amounts between pre-tax (HT — hors taxe) and tax-inclusive (TTC — toutes taxes comprises) values using the applicable French VAT (TVA — taxe sur la valeur ajoutée) rate, and computes the net VAT payable to the French tax authority (DGFiP). It is aimed at expats, foreign founders, and English-speaking accountants operating in France who need to apply the correct rate under CGI articles 278 and following, verify whether their business qualifies for the small-business VAT exemption (franchise en base, art. 293 B CGI), or determine the net VAT amount to remit or carry forward each return period. All four French VAT rates — 20% (standard), 10% (intermediate), 5.5% (reduced), and 2.1% (special) — are supported.

💡 Best practices

A VAT credit (crédit de TVA) arises when input VAT exceeds output VAT. It is fully refundable or can be carried forward — no cash loss for the business, but a refund claim must be filed with the DGFiP.
A single invoice can combine multiple VAT rates — for example, food at 5.5% and a delivery charge at 20%. Always check each line item separately before totalling the VAT due.
The franchise en base thresholds (€85,000 / €37,500) are revised periodically. Breaching only the base threshold makes VAT due from 1 January of the following year; breaching the upper tolerance threshold triggers liability immediately from the first day of the month of the breach.

📖User guide+

How to use this calculator

1
Enter your amount and choose the direction: pre-tax to tax-inclusive (HT → TTC) or tax-inclusive to pre-tax (TTC → HT).
2
Select the applicable French VAT rate: 20%, 10%, 5.5%, or 2.1%.
3
Enter any deductible input VAT (TVA déductible) from your purchases or capital assets.
4
Read the outputs: VAT collected (TVA collectée), the converted amount, and the net VAT payable (TVA nette à reverser).
5
Use the net VAT figure on your French VAT return (form CA3 monthly or CA12 annually) to remit the balance or record a credit to carry forward.

📚Glossary+

Standard rate (Taux normal): 20% — the default French VAT rate applying to the majority of goods and services unless a reduced rate is specified by law.
Intermediate rate (Taux intermédiaire): 10% — applies to restaurant meals, passenger transport, and renovation work on existing residential buildings.
Reduced rate (Taux réduit): 5.5% — applies to food products, books, energy supplies, and equipment for disabled persons.
VAT exemption threshold (Franchise en base): Small-business exemption under CGI art. 293 B: no VAT is charged or deducted below €85,000 turnover for goods and accommodation, or €37,500 for services. Invoices must carry the note 'TVA non applicable, art. 293 B du CGI'.

ℹ️Sources & updates+

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Last data update

June 27, 2026

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Sources and references

CGI art. 278 et seq. (French VAT rates); art. 293 B (small-business VAT exemption); BOFiP BOI-TVA-LIQ (VAT liquidation rules).

The data in this calculator is updated regularly to reflect the latest official rates. When in doubt, consult the official sources listed above.

FAQ — Calculateur de TVA (France)

How do I calculate French VAT on a pre-tax (HT) amount?+

How do I extract the pre-tax (HT) amount from a tax-inclusive (TTC) price?+

Divide the TTC price by (1 + rate). For a €1,200 TTC price at 20%, the pre-tax figure is 1,200 ÷ 1.20 = €1,000 and the VAT component is €200. Select TTC → HT in the calculator for the automatic split. This reverse calculation is essential when a supplier quotes only the TTC price or when you need to book the HT amount in your French accounts.

What French VAT rates apply and to which goods or services?+

France has four rates: 20% (taux normal) for most goods and services; 10% (taux intermédiaire) for restaurant meals, passenger transport, and renovation of existing dwellings; 5.5% (taux réduit) for food, books, energy, and equipment for disabled persons; and 2.1% (taux particulier) for reimbursable medicines, registered press, and certain live performances. The applicable rate must appear on every invoice issued in France.

What is net VAT payable (TVA nette à reverser)?+

Net VAT payable equals collected VAT on your sales minus deductible VAT on your purchases and capital assets: TVA nette = TVA collectée − TVA déductible. If positive, you remit it to the DGFiP. In the example above, €200 collected minus €80 of input VAT gives a net payment of €120. The calculator computes this automatically once you enter your deductible VAT figure.

When is a business exempt from charging VAT in France (franchise en base)?+

Under CGI article 293 B, businesses below certain annual turnover thresholds do not charge VAT and cannot deduct input VAT. The thresholds are €85,000 for sales of goods and accommodation, and €37,500 for services (with a short-term tolerance band above each limit). A reform proposing a single lower threshold of €25,000 has been postponed. Businesses in franchise en base must print 'TVA non applicable, art. 293 B du CGI' on all invoices.

What happens if my deductible VAT exceeds my collected VAT?+

When TVA déductible exceeds TVA collectée, the difference is a VAT credit (crédit de TVA). You can carry it forward to offset VAT due in future periods, or apply to the DGFiP for a cash refund — typically available quarterly when the credit exceeds €760. The calculator flags this situation automatically so you can report a credit rather than a payment on your VAT return.