VAT refund in France: A complete guide to tax-free shopping in France for tourists

The environment in the United Kingdom is cold and damp, but countless European destinations offer sunlight and the crisp chirping of birdsong. This article gets you one step closer to your affordable vacation in France by detailing your options for VAT refund as a UK resident.

From your overnight stay in Paris to your train journey to the Côte d’Azur or a similar sunny locale, your holiday in France implies a number of expenses. Happily, you can offset your holiday with a VAT refund at exit. Paris Charles De Gaulle (CDG) Airport has a one-stop tax refund desk just waiting to serve British tourists like yourself.

This article details the rates and refund procedure for what is known as Metropolitan France, which excludes Corsica and the French overseas departments and territories.

How much is VAT in France?

The VAT rates in France are varied; there is the standard, reduced, super-reduced, and special VAT rate. To understand the different rates, it is useful to break down the language a bit.

First, in France, there is a different vocabulary for tax. Taxe sur la valeur ajoutée (TVA) means “value added tax,” and is roughly equivalent to VAT. It is an indirect tax that is paid by consumers and collected by businesses in France. TVA represents the difference between prix hors taxe (HT), which describes the price outside of tax, and prix toutes taxes comprises (TTC), or the price that takes all tax into account.

There are different tiers of TVA in France as well. The standard tax in France is 20%, and this percentage is applied to the majority of goods that may be purchased. However, housing, transport, and dining have a separate, reduced tax rate, which falls at 10%. Other highly necessary goods, such as food products and service equipment for disabled people are taxed at the super-reduced rate, 5.5%. Finally, newspapers and specific reimbursable medications have a special tax that falls at 2.1%. ¹

Tier	Rate	Applicable goods
Standard rate	20%	The majority of goods
Reduced tax rate	10%	Housing, transport, and dining
Super-reduced rate	5.5%	Highly necessary goods
Special rate	2.1%	Newspapers and specific reimbursable medications

How much VAT is refunded in France?

Although the standard VAT rate is 20%, tourists cannot get a full refund of 20% on their purchases. Only some of the VAT can be claimed back, around 12%.

Who is eligible for tax free shopping in France?

To get a VAT refund, you must be a resident in a non-EU country, such as the United Kingdom, at the time of purchase. You must also have been in France for less than 6 months and be at least 16 years old. You cannot be employed by a travel/transport company either, if you are working during your visit. You must not be a resident of France or its overseas departments and territories.

There is a minimum purchase threshold for VAT refunds. Each purchase must cost more than 100 EUR. A “purchase” is an item or a set of items bought on the same day from the same store.

There are additional restrictions to consider. Due to their nature, some specific items are not reimbursable. You cannot claim a VAT refund for:²

• Certain cultural goods
• Goods that are covered by the Washington Convention or narcotics, etc.
• Manufactured tobacco
• Methods of transport for private use, including associated equipment and supplies (such as food and fuel)
• Petroleum products
• Weapons

More information can be found through France’s customs and indirect duties website.

How do you get a VAT refund in France?

The main way that people get VAT refunds before leaving France is through a PABLO machine, but there are several steps you need to take before you can use a PABLO machine successfully.

Notably, there’s more than one way to get a VAT refund. You can use a tax refund operator, which you can usually access as an application on your phone.

Receive a tax exemption form

You must get a VAT refund form and sign this, with the vendor, at item purchase. Usually, the vendor has these forms available and will know what to do. In case there is any doubt, just know that both you and the vendor must sign the same form. Remember to have your passport with you at the store to prove that you’re a non-EU resident.

Keep in mind that some vendors do not offer the refund service at all. It is not the responsibility of customs to provide a refund; rather, the retailer can agree with the customer to provide this refund.

Have the forms stamped

The refund form, without a valid stamp, is null. Therefore, you must get a stamp from customs, or from a PABLO machine. A PABLO terminal’s electronic stamp may be your best bet, as it is easy to use and the relevant offices at the airport have their own operating hours.

Charles De Gaulle (CDG) airport’s tax refund office has good opening hours, but you may have to plan ahead. The same is true for other modes of travel. Whether you are travelling by car or boat, you will need to know where to find your counter.

At CDG, you can find assistance in all three terminals, and at multiple sites within each terminal. For travel through the Eurotunnel at Coquelles, however, you should know that your office is located in the Dickens Building. And for travel by ferry from Calais, you should know that your office is located at a place called “export tourism.” Each airport, harbour, or exit point has its own offices and operating hours. It’s best to look these up ahead of time. You can find out where your customs counter is rather easily.³

Obtain a VAT refund

Tourists seeking a VAT refund before leaving France can usually receive the refund in cash or with a bank account or card. It’s a rewarding moment!

This article explained the few steps it takes to get your VAT refund upon exit from France. From getting your tax exemption form to having it stamped to obtaining your refund, the process is not overly complicated. There is one last step, however, that could seriously assist your journey.

If the denominated currency of the card (e.g. GBP) is different from the local currency (e.g. EUR), then you may find that your currency undergoes conversion when you receive the VAT refund to your card. The conversion rate depends on the card issue, but usually includes a mark-up. Luckily, you can avoid extra costs on currency conversion with a Wise debit card. Wise’s debit cards allow you to hold 40+ currencies, including EUR, so that you can receive the refund however you need to and spend your EUR on your next visit.

Get your card now

---

Sources used for this article:

1. economie.gouv.fr: Entreprises : ce que vous devez savoir sur la TVA
2. Portail de la Direction Générale des Douanes et Droits Indirects: Eligibility for VAT refunds - PABLO
3. Portail de la Direction Générale des Douanes et Droits Indirects: Location of PABLO terminals deployed in the French country

Sources last checked on 8-Mar-2024.