French VAT rates on a single invoice: allocation rules and compliance in 2026

Yes, a French invoice can carry several VAT rates (20%, 10%, 5.5%, 2.1%): line-by-line allocation is in fact mandatory whenever lines fall under different regimes. Each rate appears with its net (HT) base and VAT amount, and a rate-by-rate summary sits in the footer. A single blended rate applied for convenience is non-compliant.

Issuing invoices to French customers means navigating four different VAT rates that can : and often must : coexist on a single document. This guide explains when multi-rate allocation is required under French law, what the invoice must show, and how the rollout of mandatory e-invoicing from September 2026 changes the stakes for businesses that get this wrong.

Updated 25 May 2026 : reviewed by Samuel HAYOT, expert-comptable

Direct answer. Yes, a French invoice can legally include several VAT rates. When a transaction groups goods or services taxed at different rates, the allocation is not optional: it is a legal requirement. Each rate must appear with its taxable base and the corresponding VAT amount. A single blended rate applied for convenience is non-compliant and may trigger a reassessment.

French VAT legislation (Code général des impôts, arts. 278-281 octies) sets out four rates:

The rates themselves have been stable for several years. However, the scope of each category is governed by detailed BOFiP doctrine : particularly for foodstuffs, construction works, and cultural goods. The applicable rate depends on both the nature of the supply and, in some cases, the recipient or the conditions of delivery.

Territory-specific rates: Corsica and overseas France#

Beyond the four mainland rates, a business invoicing outside continental France must factor in territorial rates.

A single invoice may therefore combine a mainland rate and a territorial rate depending on where the transaction takes place. We check this systematically for clients trading in Corsica or the overseas départements.

Multi-rate allocation is not a stylistic choice. It is mandatory whenever a single invoice groups lines that legally fall under different VAT regimes. Three situations are most common:

1. Mixed product sales: a food retailer delivering grocery items (5.5%) alongside alcoholic beverages (20%) on the same order cannot apply a single blended rate.
2. Principal supply with ancillary elements: a caterer invoicing a buffet service (10%) and alcoholic drinks consumed on-site (20%) must separate the two lines.
3. Transactions under special regimes: a press publisher combining a print subscription (2.1%) with a digital access component must show the allocation, subject to CPPAP registration status for the digital version.

Artificially splitting a homogeneous transaction to obtain a lower rate is tax fraud, not tax planning.

The ancillary rule: when not to allocate#

Allocation is not always the right answer. The doctrine on composite offers (BOFiP BOI-TVA-CHAMP-60) first requires you to characterise the transaction.

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The ancillary follows the principal#

An ancillary element takes the rate of the principal element: the transaction is single, with no allocation. Goods delivered as an adjunct to a dominant service follow that service's regime. :::

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A single indivisible transaction: the highest rate#

Where several non-ancillary elements fall under different rates but form one supply that cannot be split, the highest rate applies to the whole. No allocation, no average rate. :::

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Genuinely distinct transactions: allocation is mandatory#

As soon as an invoice carries genuinely distinct transactions (a meal and a bottle of wine, a print subscription and a digital service), line-by-line allocation applies again. :::

The first question is therefore not "which rate?" but "do I have one transaction or several?". That characterisation drives the treatment: the principal's rate, a single highest rate, or full allocation.

Article L. 441-9 of the Code de commerce and articles 242 nonies A and 289 of the CGI set out the required information. For a multi-rate invoice, in addition to standard mandatory items (sequential number, date, party identities, description of supply), the following are required for each rate:

• The taxable base (HT amount) for that rate
• The VAT rate as a percentage
• The VAT amount computed for that group
• A summary footer showing total HT, VAT broken down by rate, total VAT, and total TTC

An invoice that shows only a total TTC figure without a rate-by-rate breakdown is non-compliant. It exposes the issuer to a tax reassessment and deprives the professional customer of the right to deduct VAT on the correct basis.

Restaurants and catering businesses face three rates on a regular basis, making them the sector most exposed to allocation errors.

Worked example : business lunch invoice:

This table must appear on the invoice. A till receipt (ticket Z) is not sufficient for a B2B invoice.

An additional nuance: the test is not "raw versus prepared" but the intended use: food prepared for immediate consumption (takeaway or delivery) attracts 10%, while food sold for deferred consumption (a chilled ready-meal to reheat at home) attracts 5.5%. An alcoholic drink stays at 20% regardless of the service mode. The distinction follows BOFiP doctrine on the food sector (TVA-LIQ-30-10-10) and turns on the nature of the preparation.

The French construction sector is regularly audited on reduced-rate eligibility. The framework is as follows:

• 5.5%: energy-performance improvement works on homes completed more than two years ago (art. 278-0 bis A CGI, BOFiP TVA-LIQ-30-20-95); since 1 March 2025, fossil-fuel boilers are excluded (20% rate)
• 10%: other improvement, maintenance, and repair works on residential property over two years old (art. 279-0 bis CGI)
• 20%: construction or reconstruction, extensions increasing floor area by more than 10%, roof-raising, non-residential premises, homes completed less than two years ago, and the listed "major equipment" items (art. 30-00 A of Annex IV to the CGI); there is no general "30% of total cost" rule for materials

A common scenario in practice: a plumber renovating a 1985-built flat invoices the installation of a heat-pump water heater (5.5% : energy-efficiency works) and the replacement of a burst pipe (10% : maintenance works). He also supplies a bathroom cabinet whose cost must be assessed against the materials-supply threshold.

Since 16 February 2025 (2025 Finance Act), the Cerfa attestations 13948 (simplified) and 13947 (standard) have been abolished: the customer's certification (dwelling used as housing, completed more than two years ago, works not excluded) is now a mandatory statement written directly on the quote or invoice, referring to arts. 278-0 bis A and 279-0 bis of the CGI. Without it, the contractor cannot apply the reduced rates and remains jointly liable for the VAT shortfall if the standard rate should have applied.

• Books (print and digital since 2012): 5.5% : art. 278-0 bis (3° of A) CGI
• Print press registered with the CPPAP: 2.1% : art. 298 septies CGI
• Digital press registered with the CPPAP: 2.1% since Law no. 2014-237 of 27 February 2014
• Streaming (music, video, gaming): 20% (standard rate)

Publishers selling bundled subscriptions (print + digital access) must allocate the two components unless the overall price is clearly documented and attributable. Without allocation, the French tax authority may apply the highest rate to the entire amount.

E-commerce invoicing adds a further layer of complexity: different products in the same basket may attract different rates, and marketplace platforms do not always apply the correct French rates automatically. The compliance obligation falls on the invoice issuer, not the platform.

Two regimes must be distinguished: a B2B intra-Community supply of goods is exempt ("Exonération de TVA, art. 262 ter I du CGI"), while a B2B intra-EU supply of services is reverse-charged by the customer (see our article on VAT reverse charge in France): the invoice must then include an explicit note : "autoliquidation : art. 283-2 du CGI" : on the affected lines, with no French VAT charged.

From 1 September 2026, all French VAT-registered businesses must be able to receive electronic invoices. The obligation to issue is phased: large enterprises and ETIs from 1 September 2026, then SMEs, small firms and micro-businesses from 1 September 2027. E-reporting follows the same size-based timetable.

This changes the nature of the problem:

• Rate inconsistencies are detected automatically during processing by PDPs. An invoice with a single blended VAT field will be rejected or flagged.
• Post-issue corrections : credit notes followed by replacement invoices : leave a visible trail in the data transmitted to the DGFiP, increasing audit exposure.
• Product catalogue configuration : which VAT rate is assigned to each reference : becomes a compliance document in its own right.

The practical lesson: secure invoice templates and allocation rules before the obligation applies, not after a series of non-compliant invoices has already been transmitted. For the full filing calendar, see our guide on French tax and VAT filing obligations in 2026.

The 2026-2027 timeline at a glance#

The key point: from 1 September 2026 the general obligation is the ability to receive an electronic invoice, not universal issuance. A further watch-point: the migration of VAT provisions into the new CIBS code on 1 September 2026 will change some article references (such as the franchise wording "art. 293 B du CGI"), both references being tolerated until 31 December 2027.

During a vérification de comptabilité, examiners typically focus on:

• Consistency between the rate on the invoice and the actual nature of the supply
• Existence of supporting documents required for reduced rates (construction attestation, CPPAP registration certificate, etc.)
• Matching between declared output VAT and invoices issued
• Treatment of credit notes and corrective invoices on multi-rate transactions

A reassessment can include the shortfall in VAT, late-payment interest (0.20% per month), and : where the error is considered deliberate : a surcharge of 40% to 80%.

Before issuing any invoice with several VAT rates:

• Confirm the legal category of each line (supply of goods, service, ancillary element, exempt item)
• Verify the applicable rate against CGI and current BOFiP doctrine
• Secure the customer's reduced-rate certification before issue (since 16 February 2025 it is stated directly on the quote or invoice, not on a separate Cerfa form)
• Check that your invoicing software generates a rate-by-rate summary footer
• Document the allocation rule in your internal procedures
• Review the setup with your accountant before switching to e-invoicing

Multi-rate VAT on a single invoice is not a large-company problem. It is a daily issue for artisans, restaurateurs, publishers, e-commerce sellers, and any service provider who also supplies goods. The real risk is not the arithmetic : software handles that : but the initial classification of each line and the robustness of the catalogue configuration. A poorly configured product catalogue produces errors at scale. That is the first thing we review in VAT compliance engagements.