Besides VAT and the major excise duties, France applies many sector-specific taxes, aimed at a given product, service or behaviour. Foreign companies often overlook them, even though the taxable event can occur from the very first sale in France.
This article reviews the main ones (drinks, airline tickets, health, advertising, digital), explains how to identify yours from your activity, and recalls how they relate to VAT registration in France for a foreign company.
A landscape of highly targeted taxes
A sector-specific tax is not a general tax like VAT: it targets a precise product or activity, with its own filing rules, rates and deadlines. It is often independent from VAT: being VAT-registered says nothing about other taxes due.
Sugary and sweetened drinks
Drinks containing added sugars or sweeteners are subject to specific levies, calculated on volume and, for sugars, on a progressive scale depending on sugar content.
They are due on the first delivery in France: a foreign producer or distributor selling directly to French customers may therefore be liable. Rates are regularly revised by law, so they should be checked each year.
Airline tickets
Passenger air transport departing from France bears several taxes, including the airline ticket solidarity tax. Its rates vary by destination and travel class.
These rates were raised recently (to be checked in the current finance act), which requires airlines and operators concerned to update their invoicing parameters.
Other taxes to keep in mind
| Area | Examples of taxes | Who is concerned? |
|---|---|---|
| Health | Taxes on certain health products and medical devices | Manufacturers, importers, distributors |
| Media and advertising | Levies tied to advertising and audiovisual content distribution | Advertisers, broadcasters, platforms |
| Digital | Digital services tax | Very large digital players |
| Equipment, games, transport | Various taxes depending on the activity | Operators in the sector |
This list is not exhaustive: taxes often change from one finance act to the next.
How to identify the taxes that apply to you
Rather than starting from the list of taxes, start from your activity: which products do you place on the French market, which services do you provide, and to whom? This mapping reveals the taxes that apply.
The risks of an omission
An undeclared sector-specific tax may be claimed over several years, with interest and surcharges. It can also weaken your selling prices if the tax was not built into your margins.
- tax reassessment, late-payment interest and surcharges;
- squeezed margins when the tax was not priced in;
- difficulty rebuilding the history in case of an audit;
- late discovery of the tax, at the first claim.
Why foreign companies are particularly exposed
A foreign company often sells into France without a local team, so nobody internally watches the French finance acts. Yet the taxes described above depend on what is sold and where, not on where the seller is established.
Three situations deserve special attention: direct sales to French consumers, where the seller may be the first taxable deliverer; marketplaces and distributors, where responsibilities must be allocated by contract; and product changes, such as a new recipe or a new sales channel, which can bring a product into scope.
- review contracts to see who is the taxpayer for each levy;
- update price lists whenever rates change;
- keep evidence of volumes and destinations for each period.
How Hanoutax can help
Hanoutax identifies the sector-specific taxes relevant to your activity and files the corresponding returns. The firm also acts as a French VAT agent for foreign companies, supporting VAT registration in France and filings, consistently with other taxes. Hanoutax is a tax agent, not a fiscal representative in France in the legal sense; see our page on the fiscal representative in France to understand the difference.
For a first assessment, the quick check helps you map your obligations.
FAQ
Does a foreign company have to pay these sector-specific taxes?
It may, as soon as the taxable event takes place in France, for example the first delivery of drinks to a French customer. The analysis is made activity by activity.
Do sector-specific taxes depend on VAT?
No, they are separate taxes with their own rules and returns. A VAT registration does not cover them.
Do rates change often?
Yes, they are regularly revised by finance acts. It is prudent to check them every year.
What is the risk of an omission?
A reassessment over several years, with interest and surcharges, and a possible impact on margins.
Do I need a French VAT agent?
It depends on your country of establishment and your activity. A short discussion can confirm it.
Unsure which taxes apply to you?
Related reading
Informational content, not legal advice. The rules that apply depend on your situation.
