DGFiP Statistiques | La taxe sur la valeur ajoutée en 2023
Value added tax (VAT) in 2023
In 2023, 4.2 million companies declared VAT to the French tax authority, for a total amount of tax on 2023 sales of €202 bn—a €7 bn (+3.4%) increase compared with 2022. By size, both large companies and microbusinesses contributed to this increase, while, by sector, industry (especially the energy sector) and commerce are the main engines. Most of the taxable revenue is subject to the 20% standard rate, but the share of revenue taxed at the reduced rate of 5.5% has significantly increased (+15%) as some goods and services previously taxed at the intermediate rate of 10% were reclassified to the reduced rate. By end-2023, the stock of VAT credits held by companies amounted to €13.1 billion, a 3.5% increase compared to end-2022.
> Lire la publication (PDF) | > Télécharger les données (Excel) | > Statistiques fiscales sur le même thème