Declaration services: other indirect taxes
Other sector-specific taxes in France: beverages, air transport and targeted levies
Beyond VAT, French tax law provides taxes specific to certain products or services. Hanoutax identifies those that concern your business and files your returns under a mandate.
What are sector-specific taxes?
A sector-specific tax targets a given product, service or sector. It has its own taxpayer, base and calendar, independent of VAT. Two common examples: taxes on beverages containing added sugar or sweeteners, and the tax on air passenger transport (formerly known as the air ticket solidarity tax).
These taxes are created or amended fairly regularly by finance acts. Monitoring is therefore essential, especially for cross-border businesses.
Indicative overview
| Tax | Activity targeted (indicative) | Point to watch |
|---|---|---|
| Beverages with added sugar or sweeteners | Production, import or introduction of these beverages onto the French market. | Product classification, quantities, managing authority. |
| Air passenger transport | Air carriers, depending on journeys departing from France. | Distinct rules by ticket and destination; periodic return. |
| Other targeted taxes | Depending on the sector: packaging, products, specific services. | Rules change: check every year. |
This table is an illustration, not an exhaustive list. For the text in force on air transport, see the code of taxes on goods and services on Légifrance.
Who is concerned?
Any company, French or foreign, that produces, imports, sells or supplies in France a product or service covered by a sector-specific tax. If you import, also check your customs position: see the article importing into France: EORI, customs duties and import VAT.
How to proceed
Common mistakes
- ignoring a targeted tax because it does not appear in the VAT return;
- misidentifying the authority to file with;
- not keeping the quantity or sales data used as the base;
- not following changes in rates or scope from one year to the next;
- treating the same flows differently from one period to another without justification.
For the other taxes in this section, see energy excise duties and TGAP.
What Hanoutax handles under a mandate
- identifying sector-specific taxes applicable to your activity;
- collecting the data used as the calculation base;
- preparing and filing returns;
- tracking payments and deadlines;
- monitoring new and changing taxes in your sector.
Mandate framework: guide to the power of attorney with the tax authorities.
FAQ
What is a sector-specific tax?
A tax targeting a specific product, service or sector, with its own taxpayer and calendar.
Are sugary drinks taxed in France?
Yes, taxes target beverages containing added sugar or sweeteners. Terms depend on the texts in force; we check case by case.
Are airline tickets concerned?
A tax on air passenger transport exists; it mainly concerns airlines and journeys departing from France.
How do I know if I am liable?
By describing your products, flows and countries of sale: we list the potentially applicable taxes.
Does Hanoutax monitor changes?
Yes, monitoring changes in your sector’s taxes is part of the mandate scope.
Informational content, which does not constitute legal advice. The rules that apply depend on your situation.