The formulas
The VAT rate applies to the price excluding VAT. To go from excluding to including VAT, multiply by 1 plus the rate; to go back, divide by that same number. French invoices write these amounts HT (hors taxes, excluding VAT) and TTC (toutes taxes comprises, including VAT).
| You want | Formula | Example at 20% |
|---|---|---|
| Including VAT, from excluding | excl. × (1 + rate) | 100 × 1.2 = €120 |
| Excluding VAT, from including | incl. ÷ (1 + rate) | 120 ÷ 1.2 = €100 |
| VAT, from excluding | excl. × rate | 100 × 0.2 = €20 |
| VAT, from including | incl. − incl. ÷ (1 + rate) | 120 − 100 = €20 |
The most common mistake is taking 20% off the price including VAT. On €120, that gives €96, €4 less than the real price excluding VAT.
VAT rates in France
| Rate | Main cases |
|---|---|
| 20% | Standard rate: most goods and services |
| 10% | Restaurants, passenger transport, accommodation, some work on homes over two years old |
| 5.5% | Most food, books, energy-saving renovation work |
| 2.1% | Medicines reimbursed by French social security, press publications |
These rates apply in mainland France. Corsica, Guadeloupe, Martinique and Réunion have their own: pick “Other” in the calculator to type them. For a specific case, impots.gouv.fr is the reference.
Rounding
The calculator rounds the amounts excluding and including VAT to the cent, then takes the VAT as the difference, so the two always add up, as on an invoice. On an invoice with several lines, VAT is computed per rate, on the total excluding VAT of the lines at that rate.
Frequently asked questions
How do I get the price excluding VAT from a price including VAT?
Divide the price including VAT by 1 plus the VAT rate. At 20%, excl. VAT = incl. VAT ÷ 1.2: a price of €120 including VAT is €100 excluding VAT. At 10%, divide by 1.1, at 5.5% by 1.055 and at 2.1% by 1.021.
How do I work out the VAT in a price including VAT?
Subtract the price excluding VAT from the price including VAT. At 20%, that’s the same as dividing the price including VAT by 6: on €120, the VAT is €20. At 10%, divide by 11.
Why not just take 20% off the price including VAT?
Because the 20% applies to the price excluding VAT. Taking 20% off €120 gives €96, while the price excluding VAT is €100. You need to divide by 1.2.
What are the VAT rates in France?
The standard rate of 20% covers most goods and services. The 10% rate applies to restaurants, passenger transport and some work on homes, among others; 5.5% to most food, books and energy-saving renovation work; and 2.1% to medicines reimbursed by French social security and to press publications. Corsica and the overseas departments have their own rates.
What do HT and TTC mean on a French invoice?
HT stands for hors taxes, the amount excluding VAT. TTC stands for toutes taxes comprises, the amount including all taxes. TVA is the French name for VAT.