Projects/TaxesFrance

Contents 1 Introduction 1.1 Tax Categories 1.2 Tax Rates 1.2.1 Sales Tax Rates 1.2.2 Both type Tax Rates 1.2.3 Purchase Tax Rates

Introduction

This module includes a dataset that contains below listed Tax Categories and Tax Rates.

Tax Categories

• TVA normale
• TVA réduite
• TVA intermédiaire
• TVA particulière
• Exonéré

Tax Rates

Sales Tax Rates

The Tax Rates configured as "Sales Tax" type are the ones listed below:

• "Exempt" intracommunity sales for all tax categories.
  For all of them France and all combinations of Metropolitan Regions of France have been configured as From Country/From Region, together with EU Countries as Destination Country:
  • Vente Bien et Service CEE Réduit
  • Vente Bien et Service CEE Particulier
  • Vente Bien et Service CEE Normal
  • Vente Bien et Service CEE Exonéré
  • Vente Bien et Service CEE Intermédiaire
• Overseas regions exports for TVA Normale and TVA Réduite tax categories.
  
  • Export DOM-TOM Réduite
  • Export DOM-TOM Normale

According to the French Law, for the purpose of TVA, the following are considered to be export of goods for overseas departments:

1. The shipment or transport of goods outside of mainland France to the departments of Guadeloupe, Guyana, Mayotte, Martinique or Reunion
2. The shipment or transport of a good outside the departments of Guadeloupe or Martinique to mainland France, another member state of the European Community, the departments of Guyana, Mayotte, or The Reunion ;
3. The shipment or transport of a good outside the department of Réunion to mainland France, another member state of the European Community, the departments of Guadeloupe, Guyana, Mayotte, or from Martinique.

Both type Tax Rates

The Tax Rates configured as "Both" Tax type are the ones listed below:

• Exonéré tax rate, related to Exonéré tax category, for sales and purchase transaction inside "Metropolitan" regions of France.
• Below listed export/import tax rates for all tax categories, for transactions out/in "Metropolitane" regions of France.
  • Hors CEE Exonéré
  • Hors CEE Intermédiaire
  • Hors CEE Normale
  • Hors CEE Particulier
  • Hors CEE Réduite
• No subject to TVA tax rates below for all tax categories but "Exonéré".
  According to the French Law, value added tax is temporarily not applicable in the departments of Guyana and Mayotte.
  • No TVA Intermédiaire
  • No TVA Normale
  • No TVA particulière
  • No TVA Réduite
• Below listed sales and purchase TVA rates for transacions inside "Metropolitan" regions of France.
  • TVA 20% (TVA Normale)
  • TVA 10% (TVA intermédiaire)
  • TVA 5,5% (TVA réduite)
  • TVA 2,1% (TVA particulière)
• And finally, below listed sales and purchase TVA rates for transactions inside "Overseas" regions of France (Martinique, La Réunion and Guadelupe).
  According to the French Law, in the departments of Guadeloupe, Martinique and Réunion, the value added tax is levied at the reduce rate of 2.10% for some type of operations, and at the normal rate of 8.50%
  • TVA 8,5 DOM-TOM
  • TVA 2.1% DOM-TOM

Purchase Tax Rates

The Tax Rates configured as "Purchase Tax" type are the ones listed below:

• Intracomunity acquisitions with destination Metropolitan French regions:
  • Achat Bien et Service CEE Exonéré
  • Achat Bien et Service CEE Intermédiaire 2014
  • Achat Bien et Service CEE Normale 2014
  • Achat Bien et Service CEE Réduite v2014
  • Achat Bien et Service CEE Particulier

• and overseas regions imports for TVA Normale and TVA Réduite tax categories.
  • Import DOM-TOM Normale
  • Import DOM-TOM Réduite

According to the French Law, for the purpose of TVA, the following are considered to be import of goods for overseas departments:

• the entry into mainland France of goods originating in or coming from the departments of Guadeloupe, Guyana, Mayotte, Martinique or Réunion;
• the entry into the departments of Guadeloupe or Martinique of a good originating in or coming from mainland France, another Member State of the European Community, the departments of Guyana, Mayotte, or the meeting ;
• the entry into the department of Reunion of goods originating in or coming from metropolitan France, another Member State of the European Community, the departments of Guadeloupe, Guyana, Mayotte, or the Martinique.