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Generic Tax Name VAT
Tax name in the national language Taxe sur la valeur ajoutée
Tax name in English Value-added tax
Member State FR-France
Tax in force since 1954/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/03/24
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Articles 256 et seq. of the General Tax Code (Code général des impôts) and Council Directive 2006/112/EC of November 26th, 2006.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

In 2015, social security will receive 7.29 % of total VAT revenue (up until 2012, social security received the amount of VAT revenue collected on specific goods - health goods, alcoholic beverages, tobacco...).

 
Geographical Scope
Territories excluded (article 6 2006/112/EC)

Guyane and Mayotte (oversee departments)



Comments

cf. article 294 of the General Tax Code.

 
Taxpayers
Included taxable persons doing occasional transactions (article 12 2006/112/EC)


Comments

Special scheme for SMEs (article 281 2006/112/EC and following) None
Exemption
Graduated relief
Turnover threshold: 82,200.00  EUR/Natcur
Comments
The exemption for small and medium enterprises applies under the thresholf of : 
- 81 500 Ä for purchase-resale activities, purchase activities eaten in, and housing benefits (except on the rent of a furnished apartment)
- 32 600 Ä for other benefits on commercial or non-commercial activities. 
- 42 300 Ä for regulated activities, such as lawyers, or operations on spirit works or certain activities of composers. 

The exemption for small and medium enterprises applies under the threshold of (cf. article 293 B of General Tax Code) : 

  • 82,200 € for purchase-resale activities, purchase activities eaten in, and housing benefits (except on the rent of a furnished apartment)
  • 32,900 € for other benefits on commercial or non-commercial activities. 
  • 42,600 € for regulated activities, such as lawyers, or operations on spirit works or certain activities of composers. 

Common Flat-rate scheme for farmers (article 295 2006/112/EC and following) None
All categories
Some categories
Flat rate compensation percentage (general):
5.59 %
Flat rate compensation percentage for forestry:
Flat rate compensation percentage for fisheries:
Comments

Cf. articles 298 bis et seq of the General Tax Code. 


There is a special scheme on the following





Comments

These special schemes are defined at articles 266, 297 A and 298 sexdecies (et seq) of the General Tax Code.


Special derogations to continue to tax (annex X)




Comments

The contribution to public broadcasting is submitted to VAT (cf. III of article 257 and article 281 nonies of the General Tax Code).

The taxation base of the services of travel agents is defined at article 266 of the General Tax Code.


Special derogations to continue to exempt (annex X)













Comments

The admission to sporting events is taxed since the 1st of january, 2015 (cf. J of article 278 0-bis of the General Tax Code).

The exonerations are described in articles 293 B, 261,  260 A and 262 of the General Tax Code.



Comments

The VAT is levied on persons who independently supply goods or provide services resulting from economic activity, irrespective of the legal status of such persons, their position with regard to any other taxes or the form or nature of their intervention: manufacturers, wholesalers, retailers, processors, craftspeople, builders, estate agents, surveyors, commercial agents, landlords of furnished accommodation, entertainment promoters and other service providers, architects, chartered accountants, etc.

 
Tax object and basis of assessment
The following items are regarded as supply of goods and hence taxed under VAT (article 14 - 15 2006/112/EC)




Comments

Handling over works of construction are taxed under a reduced rate of VAT if the construction is more than two-years old. 

The other items are regarded as supply of goods and hence taxed under VAT according to article 257 of General Tax Code (Code Général des Impôts).


The following items are regarded as supply of goods and hence taxed under VAT (article 18 2006/112/EC)



Comments

Cf. article 257 of the General Tax Code


By derogation to article 26 paragraph 1, the following item(s) are not regarded as supply of services and hence not subject to VAT (article 26(2) 2006/112/EC)


Comments

Cf. II of article 257 of the General Tax Code


By application of article 27 of 2006/112/EC, the following item is treated as supply of services The supply by a taxable person of a service for the purposes of his business, where the VAT on such a service, were it applied by another taxable person, would not be wholly deductible
Comments


Comments
  • In general terms, the supply of movable goods, the provision of services and equivalent operations effected by taxable persons as part of an economic activity of an industrial, commercial, craft, professional, agricultural or civic nature.
  • Acquisitions of movable tangible property effected by taxable persons or by certain non‑taxable legal persons from taxable persons established in other Member States of the European Union (with certain exceptions) and equivalent transactions (allocation).
  • The importation of goods.
  • Operations explicitly ordained by law, such as those carried out by cooperatives, those connected with real estate, self‑supply and purchases of certain products from persons not liable to VAT.
  • Operations which are exempt from VAT but for which the law provides the possibility of opting for VAT, e.g. certain local‑authority services.

Chargeable event:

VAT is collected in connection with the supply of goods (tax chargeable on supply of goods) or the provision of a service (tax chargeable on receipt of payment), transfer of ownership, importation, purchase or intra-Community acquisition (tax chargeable on the fifteenth day of the following month or on the date of the invoice, depending on the nature of the taxable transaction).

 

The VAT is levied on the prices or fees for goods and services, including all applicable charges and taxes other than VAT.

 
Deductions, Allowances, Credits, Exemptions
Exempted sectors*

The following are the main exemptions:

  • Exports and equivalent transactions;
  • Certain banking and financial operations;
  • Activities subject to local entertainments tax: gaming clubs and casinos;
  • Certain activities carried out by non‑profit organisations in which their management has no interest;
  • Certain operations carried out by government bodies or local authorities;
  • Certain real‑estate operations;
  • Medical and paramedical activities;
  • Certain imports;
  • Educational activities.

Special Measures derogating from the normal VAT rules in accordance with Article 395 of Directive 2006/112/EC*
  • Arrangements applicable to petroleum products and products accorded like treatment

(a) transactions effected under suspension of VAT prior to the release of such products onto the internal market

(b) chargeable event constituted by the release of products from refineries and depots onto the internal market

(c) taxable amount applied on a flat-rate basis at the time of release onto the market 

  • Arrangements applicable to the capital goods used by enterprises involved in the exploitation of the continental shelf - Purchase of their equipment under suspension of tax 
  • Arrangements applicable to importers and resales in unaltered state of ovine hides in the wool, greasy wool and other raw vegetable fibres - Suspension of VAT 
  • Simplification of the charging of VAT on construction and maintenance of the road bridge between Germany and France (Rhine) 
  • Germany and France are authorised, in the case of the cross-border bridges on the Rhine referred to in Article 2, to set the territorial boundary between the two States in the middle of the bridges concerned as the place of taxation 
  • Italy and France are authorised to consider the entire length of the carriageway within the tunnels of Mont Blanc and Fréjus as part of the territory of the Member State from which any journey using the carriageway starts. 
  • Simplification of the charging of VAT on operation, construction, maintenance and safety of the existing Col de Tende Road Tunnel between France and Italy and of the construction site of the new tunnel, the entire site being considered as Italian territory. 
  • Spain and France are authorized to consider the underground electricity interconnection between Santa Llogaia in Spain and Baixas in France as being situated 50% on Spanish territory and 50% on French territory for the supplies of goods and services, Intracommunity acquisitions of goods and importations of goods intended for its construction.
  • Possibility of using the actual market value instead of the price agreed between the parties for supplies of buildings.
  • Exclusion of expenditure in respect of goods and services in cases, where private use of those goods and services accounts for more than 90 % of their total use, from the right to deduct VAT previously charged. 
  • Authorisation for: 
    • introduction of arrangements for withholding at source the tax payable by authors where the royalties they receive are paid by publishers; royalty collection and distribution companies; or producers, 
    • calculation of authors' deductible input tax by applying a flat rate of 0.80 % to their royalties. The amount determined in this way shall be exclusive of any other deduction.
  • Exclusion of expenditure in respect of accomodation, food, hospitality and entertainment from the right to deduct VAT previously charged, except for expenditure :
    • incurred by a taxable person in respect of the supply by him of accomodation, meals, food or drink for consideration
    • on accomodation provided free of charge for security caretaking or supervisory staff on works, sites or business premises
    • incurred by a taxable person in carrying out his contractual or legal responsibility towards customers


Comments

Deductions:

With some exceptions, VAT paid on the purchase of goods or services for business use is deductible from VAT due in respect of sales.

Taxpayers can obtain a quarterly or yearly refund of any overpaid VAT.

 
Rate(s) Structure
Standard VAT rate Rate: 20.00 %
Comments

Reduced rate 1

(article 98 of Directive - Annex III of Directive)
Rate: 5.50 % on full or part of the following items

Article 98(2) 2006/112/EC

Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs
Supply of water
Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes, including products used for contraception and sanitary protection
Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods, and supply of children's car seats
Transport of passengers and their accompanying luggage
Supply, including on loan by libraries, of books on all physical means of support (including brochures, leaflets and similar printed matter, children's picture, drawing or colouring books, music printed or in manuscript form, maps and hydrographic or similar charts), newspapers and periodicals, other than material wholly or predominantly devoted to advertising
Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities
Reception of radio and television broadcasting services
Supply of services by writers, composers and performing artists, or of the royalties due to them
Provision, construction, renovation and alteration of housing, as part of a social policy
The renovation and repair of private dwellings, excluding materials which account for a significant part of the value of the service supplied
Window cleaning and cleaning in private households
Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings
Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites
Restaurant and catering services, it being possible to exclude the supply of (alcoholic and/or non-alcoholic) beverages
Admission to sporting events
Use of sporting facilities
Supply of goods and services by organisations recognised as being devoted to social wellbeing by Member States and engaged in welfare or social security work, in so far as those transactions are not exempt pursuant to Articles 132, 135 and 136
Supply of services by undertakers and cremation services, and the supply of goods related thereto
Provision of medical and dental care and thermal treatment in so far as those services are not exempt pursuant to points (b) to (e) of Article 132(1)
Supply of services provided in connection with street cleaning, refuse collection and waste treatment, other than the supply of such services by bodies referred to in Article 13
Minor repairs of bicycles
Minor repairs of shoes and leather goods
Minor repairs of clothing and household linen (including mending and alteration)
Domestic care services such as home help and care of the young, elderly, sick or disabled
Hairdressing

Article 102 2006/112/EC

Supply of natural gas
Supply of electricity
Supply of district heating

Article 103(1) 2006/112/EC

Pictures, collages and similar decorative plaques, paintings and drawings, executed entirely by hand by the artist, other than plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, hand-decorated manufactured articles, theatrical scenery, studio back cloths or the like of painted canvas (CN code 9701)
Original engravings, prints and lithographs, being impressions produced in the limited numbers directly in black and white or in colour of one or of several plates executed entirely by hand by the artist, irrespective of the process or of the material employed, but not including any mechanical or photomechanical process (CN code 9702 00 00)
Original sculptures and statuary, in any material, provided that they are executed entirely by the artists.
Sculpture casts the production of which is limited to eight copies and supervised by the artist or his successors in title (CN code 9703 00 00); on an exceptional basis, in cases determined by the Member States, the limit of eight copies may be exceeded for statuary casts produced before 1 January 1989
Tapestries (CN code 5805 00 00) and wall textiles (CN code 6304 00 00) made by hand from original designs provided by artists, provided that there are not more than eight copies of each
Individual pieces of ceramics executed entirely by the artist and signed by him
Enamels on copper, executed entirely by hand, limited to eight numbered copies bearing the signature of the artist or the studio, excluding articles of jewellery and goldsmith's and silversmith's wares
Photographs taken by the artist, printed by him or under his supervision, signed and numbered and limited to 30 copies, all sizes and mounts included
Postage or revenue stamps, postmarks, first-day covers, pre-stamped stationery and the like, used, or if unused not current and not intended to be current (CN code 9704 00 00)
Collections and collector's pieces of zoological, botanical, mineralogical, ethnographic or numismatic interest (CN code 9705 00 00)
Goods, other than works of art or collector's items, which are more than 100 years old (CN code 9706 00 00)
Comments

The supply of books is taxed at 5.5%, but the supply of newspapers is taxed at 2.1%. The renovation and repair of private dwellings is at 5,5% only for energetic improvement of housing of two years old or more.

Supply of natural gas, electricity and district heating are taxed at 5,5% for the subscription part of the bill.

 



Reduced rate 2

(article 98 of Directive - Annex III of Directive)
Rate: 10.00 % on full or part of the following items

Article 98(2) 2006/112/EC

Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs
Supply of water
Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes, including products used for contraception and sanitary protection
Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods, and supply of children's car seats
Transport of passengers and their accompanying luggage
Supply, including on loan by libraries, of books on all physical means of support (including brochures, leaflets and similar printed matter, children's picture, drawing or colouring books, music printed or in manuscript form, maps and hydrographic or similar charts), newspapers and periodicals, other than material wholly or predominantly devoted to advertising
Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities
Reception of radio and television broadcasting services
Supply of services by writers, composers and performing artists, or of the royalties due to them
Provision, construction, renovation and alteration of housing, as part of a social policy
The renovation and repair of private dwellings, excluding materials which account for a significant part of the value of the service supplied
Window cleaning and cleaning in private households
Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings
Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites
Restaurant and catering services, it being possible to exclude the supply of (alcoholic and/or non-alcoholic) beverages
Admission to sporting events
Use of sporting facilities
Supply of goods and services by organisations recognised as being devoted to social wellbeing by Member States and engaged in welfare or social security work, in so far as those transactions are not exempt pursuant to Articles 132, 135 and 136
Supply of services by undertakers and cremation services, and the supply of goods related thereto
Provision of medical and dental care and thermal treatment in so far as those services are not exempt pursuant to points (b) to (e) of Article 132(1)
Supply of services provided in connection with street cleaning, refuse collection and waste treatment, other than the supply of such services by bodies referred to in Article 13
Minor repairs of bicycles
Minor repairs of shoes and leather goods
Minor repairs of clothing and household linen (including mending and alteration)
Domestic care services such as home help and care of the young, elderly, sick or disabled
Hairdressing

Article 102 2006/112/EC

Supply of natural gas
Supply of electricity
Supply of district heating

Article 103(1) 2006/112/EC

Pictures, collages and similar decorative plaques, paintings and drawings, executed entirely by hand by the artist, other than plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, hand-decorated manufactured articles, theatrical scenery, studio back cloths or the like of painted canvas (CN code 9701)
Original engravings, prints and lithographs, being impressions produced in the limited numbers directly in black and white or in colour of one or of several plates executed entirely by hand by the artist, irrespective of the process or of the material employed, but not including any mechanical or photomechanical process (CN code 9702 00 00)
Original sculptures and statuary, in any material, provided that they are executed entirely by the artists.
Sculpture casts the production of which is limited to eight copies and supervised by the artist or his successors in title (CN code 9703 00 00); on an exceptional basis, in cases determined by the Member States, the limit of eight copies may be exceeded for statuary casts produced before 1 January 1989
Tapestries (CN code 5805 00 00) and wall textiles (CN code 6304 00 00) made by hand from original designs provided by artists, provided that there are not more than eight copies of each
Individual pieces of ceramics executed entirely by the artist and signed by him
Enamels on copper, executed entirely by hand, limited to eight numbered copies bearing the signature of the artist or the studio, excluding articles of jewellery and goldsmith's and silversmith's wares
Photographs taken by the artist, printed by him or under his supervision, signed and numbered and limited to 30 copies, all sizes and mounts included
Postage or revenue stamps, postmarks, first-day covers, pre-stamped stationery and the like, used, or if unused not current and not intended to be current (CN code 9704 00 00)
Collections and collector's pieces of zoological, botanical, mineralogical, ethnographic or numismatic interest (CN code 9705 00 00)
Goods, other than works of art or collector's items, which are more than 100 years old (CN code 9706 00 00)
Comments

The renovation and repair of private dwellings is at 10% for housing of two years old or more.

Supply  of goods and services of a kind normally intended for use in agricultural production are taxed at 10% for organic agricultural input.

 



Reduced rate 3

(article 98 of Directive - Annex III of Directive)
Rate: 2.10 % on full or part of the following items

Article 98(2) 2006/112/EC

Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs
Supply of water
Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes, including products used for contraception and sanitary protection
Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods, and supply of children's car seats
Transport of passengers and their accompanying luggage
Supply, including on loan by libraries, of books on all physical means of support (including brochures, leaflets and similar printed matter, children's picture, drawing or colouring books, music printed or in manuscript form, maps and hydrographic or similar charts), newspapers and periodicals, other than material wholly or predominantly devoted to advertising
Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities
Reception of radio and television broadcasting services
Supply of services by writers, composers and performing artists, or of the royalties due to them
Provision, construction, renovation and alteration of housing, as part of a social policy
The renovation and repair of private dwellings, excluding materials which account for a significant part of the value of the service supplied
Window cleaning and cleaning in private households
Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings
Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites
Restaurant and catering services, it being possible to exclude the supply of (alcoholic and/or non-alcoholic) beverages
Admission to sporting events
Use of sporting facilities
Supply of goods and services by organisations recognised as being devoted to social wellbeing by Member States and engaged in welfare or social security work, in so far as those transactions are not exempt pursuant to Articles 132, 135 and 136
Supply of services by undertakers and cremation services, and the supply of goods related thereto
Provision of medical and dental care and thermal treatment in so far as those services are not exempt pursuant to points (b) to (e) of Article 132(1)
Supply of services provided in connection with street cleaning, refuse collection and waste treatment, other than the supply of such services by bodies referred to in Article 13
Minor repairs of bicycles
Minor repairs of shoes and leather goods
Minor repairs of clothing and household linen (including mending and alteration)
Domestic care services such as home help and care of the young, elderly, sick or disabled
Hairdressing

Article 102 2006/112/EC

Supply of natural gas
Supply of electricity
Supply of district heating

Article 103(1) 2006/112/EC

Pictures, collages and similar decorative plaques, paintings and drawings, executed entirely by hand by the artist, other than plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, hand-decorated manufactured articles, theatrical scenery, studio back cloths or the like of painted canvas (CN code 9701)
Original engravings, prints and lithographs, being impressions produced in the limited numbers directly in black and white or in colour of one or of several plates executed entirely by hand by the artist, irrespective of the process or of the material employed, but not including any mechanical or photomechanical process (CN code 9702 00 00)
Original sculptures and statuary, in any material, provided that they are executed entirely by the artists.
Sculpture casts the production of which is limited to eight copies and supervised by the artist or his successors in title (CN code 9703 00 00); on an exceptional basis, in cases determined by the Member States, the limit of eight copies may be exceeded for statuary casts produced before 1 January 1989
Tapestries (CN code 5805 00 00) and wall textiles (CN code 6304 00 00) made by hand from original designs provided by artists, provided that there are not more than eight copies of each
Individual pieces of ceramics executed entirely by the artist and signed by him
Enamels on copper, executed entirely by hand, limited to eight numbered copies bearing the signature of the artist or the studio, excluding articles of jewellery and goldsmith's and silversmith's wares
Photographs taken by the artist, printed by him or under his supervision, signed and numbered and limited to 30 copies, all sizes and mounts included
Postage or revenue stamps, postmarks, first-day covers, pre-stamped stationery and the like, used, or if unused not current and not intended to be current (CN code 9704 00 00)
Collections and collector's pieces of zoological, botanical, mineralogical, ethnographic or numismatic interest (CN code 9705 00 00)
Goods, other than works of art or collector's items, which are more than 100 years old (CN code 9706 00 00)
Comments

The 10% reduced rate is also applicable to: food sold to be eaten immediately; entrance tickets to concerts occurring to places when it is not compulsory to eat during the show etc.

The supply of books is taxed at 5.5%, but the supply of newspaper and regular publications of general interest with a direct connection to current affairs is taxed at 2.1%.

The 2.10% reduced rate is also applicable to:  the contribution to public broadcasting;



Special reduced VAT rate for specific regions (including articles 104 and 105 2006/112/EC) Rate: 10.00 %
Regions Corsica, DOM (Martinique, Guadeloupe, Réunion)
Comments

- No VAT in Guyane and Mayotte.

- The standard VAT rate in Martinique, Guadeloupe and Réunion is 8.5%. The reduced rate is 2.1%. The super reduced rate is 1.05% (for the press). 

- For Corsica: rate of 13% on oil products; 10% on construction works, sales on farm machinery, sales on eaten in products, etc.; 2.1% (reduced rate); 0.9% on sales of live animals to non-sujected to VAT entities, and on the first performances or circus. 


Special provisions under article 110 2006/112/EC (existing provisions prior to 1991):No

Special provisions under articles 111 2006/112/EC:No

Special provisions under articles 112 2006/112/EC:No

Special provisions under articles 113 2006/112/EC:No

Special provisions under articles 114 2006/112/EC:No

Special provisions under articles 115 2006/112/EC:No

Special provisions under articles 116 2006/112/EC:No

Special provisions under articles 117 2006/112/EC:No

Special provisions under articles 118 2006/112/EC:No

Special provisions under articles 119 2006/112/EC:No

Special provisions under articles 120 2006/112/EC:No

Special provisions under articles 121 2006/112/EC:No

Special provisions under articles 122 2006/112/EC:No


Comments

 

Reduced rate 5.50% : this reduced rate is notably for agricultural products, water and non alcoholic beverages, disabled appliances.

Reduced rate of 10 % since 2014/01/01 : this reduced rate concerns most public entertainment.

Reduced rate also applies to labour intensive sectors such as building (since 1999), domestic employees (1999), restaurants (since July 1st 2009).

Super reduced rate notably for medicinal products and newspapers.

Since January 2012, France had two reduced rates : 5.5% and 7%, and a super reduced rate : 2.10%. From January 2014, France has a 20% standard rate, a 10% reduced rate, a 5.5% reduced rate and a 2.1% super-reduced rate (thanks to the Third Amending Finance Law in 2012).

 
Tax due date

Monthly or half-yearly returns are filed, accompanied by payment of VAT due. Small and medium‑sized enterprises may choose to pay VAT under a simplified system involving the submission of a yearly form of the return along with provisional instalments and a special return with which the outstanding amount is settled at the end of the fiscal year.

Businesses whose turnover is below a fixed threshold are exempt from VAT.

Finally, farmers liable for VAT submit one return per calendar year.

 
Tax collector

The VAT has to be paid to the Public Treasury.

 
Special features

 
Economic function







Comments

 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d211 + d214cc + d29g + d29hd

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 EUR
2011 EUR
2010 135,578.00 EUR 6.78
2009 130,303.00 EUR 6.72
2008 138,281.00 EUR 6.93
2007 137,128.00 EUR 7.05
2006 132,210.00 EUR 7.13
2005 126,949.00 EUR 7.16
2004 120,999.00 EUR 7.07
2003 114,119.00 EUR 6.97
2002 111,108.00 EUR 6.97
2001 109,176.00 EUR 7.07
2000 107,454.00 EUR 7.23

Comments

This is the sum of the General Budget VAT, the VAT received by Social Security organisms, the VAT for the EU, the VAT of the common flat-rate scheme for farmers and the VAT on the subsudies for local authorities.