Question 1

What is the standard VAT rate in France?

Accepted Answer

France has a standard VAT rate of 20% (TVA à 20%). Reduced rates of 10%, 5.5%, and 2.1% apply to specific goods and services such as food, books, and medicines.

Question 2

What is the VAT rate in Germany?

Accepted Answer

Germany has a standard VAT rate of 19% (Mehrwertsteuer). A reduced rate of 7% applies to food, books, and certain other goods.

Question 3

How do I calculate VAT from a gross price?

Accepted Answer

To remove VAT from a gross (VAT-inclusive) price, divide by (1 + VAT rate). For example, to remove 20% VAT: €120 ÷ 1.20 = €100 net. The VAT amount is €120 − €100 = €20.

Question 4

How do I add VAT to a net price?

Accepted Answer

To add VAT to a net price, multiply by (1 + VAT rate). For example, to add 20% VAT to €100: €100 × 1.20 = €120 gross. The VAT amount is €120 − €100 = €20.

Question 5

What is reverse charge VAT?

Accepted Answer

Reverse charge VAT applies to B2B cross-border supplies within the EU. Instead of the supplier charging VAT, the customer accounts for it in their own country. The invoice shows a zero VAT amount and includes a reverse charge notice.

Question 6

Do I charge VAT as a French auto-entrepreneur?

Accepted Answer

Auto-entrepreneurs below the VAT exemption threshold (approximately €36,800 for services) do not charge VAT. Instead, they include the mention "TVA non applicable, article 293 B du CGI" on their invoices.

Question 7

What is the UK VAT rate?

Accepted Answer

The UK standard VAT rate is 20%. A reduced rate of 5% applies to domestic energy and some other supplies. Food, children's clothing, and books are zero-rated (0%).

Question 8

When do I need to register for VAT?

Accepted Answer

In the UK, VAT registration is required when your taxable turnover exceeds £90,000 in any 12-month period. EU thresholds vary by country — France requires registration when taxable turnover exceeds €36,800 (services) or €91,900 (goods).

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Ergebnis

VAT frequently asked questions