France

VAT rate

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2,1%, 5,5%, 10% and 20%

Minimum amounts

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EUR 400 (quarterly claim)
EUR 50 (yearly claim)

VAT can be reclaimed on:

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Business-related expenses.
Only if the invoice contains all required information.

All invoices must contain:

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- Name, address and VAT identification number of the supplier
- Name, address and VAT identification number of the customer
- Invoice date
- Quantity and type of goods supplied
- Price inclusive of VAT
- Price excluding VAT
- VAT amount
- VAT rate

Simplified invoices with a gross amount of up to 150 € are accepted

Special rules

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Cash receipts for road toll are accepted only if the back side of each receipt is completed with the following information:

- Company stamp
- Name of the driver
- Vehicle registration number
- Purpose of the trip