France TVA (VAT) for Digital Spiritual Services: 2026 Guide for Non-EU Practitioners

France applies a 20% TVA (taxe sur la valeur ajoutee) to digital services sold to French consumers. That 20% applies regardless of where the seller is based - whether you run your astrology practice from Buenos Aires or Bangkok, once you make a taxable B2C digital sale to someone in France, TVA rules apply.

For non-EU practitioners, there is no minimum threshold before the obligation begins. The only real question is whether to register for French TVA directly or use the Non-Union OSS scheme through another EU member state.

What French TVA Covers for Spiritual Practitioners

Under French law, "electronically supplied services" broadly match the EU VAT Directive definition. For practitioners, this covers:

- Recorded astrology, tarot, or numerology courses
- Digital downloads: PDF readings, workbooks, birth chart templates
- Access to a membership site with recorded content
- Ebooks and digital spiritual guides
- Live readings delivered over video - though the classification of live interactive sessions as electronic services vs. personal services remains worth verifying with a French tax adviser, as the distinction can affect the taxability rules [VERIFY current DGFiP position on live video readings 2026]

Source: fonoa.com "VAT on Digital & Electronic Services in France"; payproglobal.com "SaaS Sales Tax in France"

The 20% TVA Rate

The 20% standard rate is what applies to virtually everything a spiritual practitioner sells digitally to French consumers. Reduced rates of 5.5% and 10% cover specific physical goods and press - not digital products.

Source: vatupdate.com "France Comprehensive VAT Guide 2026 Edition" (January 2026); numeral.com "France VAT Rates and Compliance 2026"

Non-EU Sellers: No Threshold, First Sale Triggers Registration

For a practitioner based outside the European Union, the rule is simple and unforgiving: TVA registration (or Non-Union OSS enrollment) is required from the very first taxable B2C sale to a French customer. There is no de minimis exemption.

EU-established sellers operate under a different rule: if their combined B2C digital service sales across all EU member states stay below EUR 10,000 per year, they can charge their home-country rate instead. Once they cross EUR 10,000 total, they must charge French 20% TVA on French sales - or register for Union OSS through their home member state.

That EUR 10,000 EU-wide threshold does not apply to non-EU practitioners at all.

Source: fonoa.com "France VAT Guide"; vatcalc.com "France VAT country guide 2026"

OSS: The Most Practical Route for Multi-Country EU Sellers

The Non-Union OSS (One-Stop Shop) scheme is the standard solution for non-EU digital sellers with B2C customers across multiple EU countries.

How it works:
- Register once in any EU member state of your choice
- Charge the correct local VAT rate on each sale (20% for French customers)
- File a single quarterly OSS return in your chosen registration country
- That return covers all 27 EU member states - one filing replaces 27 national registrations
- Pay the total VAT collected in one payment to the registration country, which distributes it to each member state

France's own OSS portal is operated by Direction Generale des Finances Publiques (DGFiP). Non-EU sellers are not required to register OSS in France - you can choose any EU state and cover French TVA through that filing.

Ireland is a popular Non-Union OSS registration hub for English-speaking practitioners: the Revenue Online Service (ROS) portal operates in English, processing is efficient, and the registration covers all 27 EU member states including France. For more on OSS registration through Ireland, see the Ireland VAT guide for digital spiritual services.

Source: cleartax.com/fr "One-Stop Shop (OSS) France: How It Works"; anrok.com "France VAT guide for digital businesses"

DGFiP Portal and Filing Schedule

For practitioners who register directly for French TVA (as opposed to using OSS through another country), the Direction Generale des Finances Publiques (DGFiP) is the administering authority. Filing is typically monthly or quarterly depending on turnover.

For OSS registrations made through France, the DGFiP manages the portal. Quarterly returns and payments are due within 30 days of the end of each calendar quarter:

Source: anrok.com "France VAT guide for digital businesses"

September 2026: Mandatory B2B E-invoicing

France is implementing mandatory B2B e-invoicing via the Public Invoicing Portal (PPF), with the phased rollout beginning September 2026.

What this means for spiritual practitioners:

- B2B sales (selling to VAT-registered French businesses): Invoices must be issued in a structured electronic format through the PPF or a certified service provider by the relevant phase-in date.
- B2C sales (selling to French consumers): Subject to e-reporting requirements rather than B2B e-invoicing. Most spiritual practitioners - selling directly to individual clients - fall into this category.

For practitioners who sell exclusively to individual French consumers, the September 2026 e-invoicing mandate does not change day-to-day invoicing. E-reporting requirements - which involve transmitting transaction data to the DGFiP in a structured format - will apply to B2C digital sellers on a separate phased timeline [VERIFY exact B2C e-reporting timeline for non-EU sellers under France's 2026 mandates].

Source: globalvatcompliance.com "France mandatory B2B e-invoicing begins September 2026"

Record-Keeping Requirements for Digital Sellers

France requires VAT records to be kept for 10 years for most business types. For digital service sellers, this means retaining:

- Customer location data (used to determine TVA obligation)
- Evidence of each sale: amount, date, customer country
- Payment records corresponding to each TVA period
- OSS return copies if filing outside France

Customer location is determined by two non-contradictory pieces of evidence: IP address, billing address, country of bank, SIM card country, or customer self-declaration. OSS guidance requires collecting and storing this evidence per transaction.

Practical Payment Rails

Dodo Payments and NowPayments function as Merchant of Record, collecting and remitting French TVA on your behalf. This eliminates the need for your own TVA registration entirely for sales made through their checkout. Payhip and Gumroad also handle EU VAT as MoR for sales made through their storefronts.

Do not rely on Stripe or PayPal as your primary payment rails for esoteric content - both carry real account suspension risk in this category.

For the full cross-EU picture from a single OSS registration, the EU VAT OSS guide for non-EU spiritual businesses covers which countries are covered and how the single quarterly return works. For comparing your French TVA obligation alongside obligations in other EU markets, see the Germany VAT guide for digital spiritual services and the Spain IVA guide for digital spiritual services.

Frequently Asked Questions

My French sales are very small - maybe EUR 500 per year. Do I still need to register?

For non-EU practitioners: yes. France (like all EU member states for the Non-Union OSS) has no minimum threshold for non-EU sellers. The Non-Union OSS is available even for very small sellers, and the quarterly filing process is straightforward. Using a Merchant of Record platform sidesteps this entirely - the MoR handles registration and remittance, and you receive a net payout.

If I use Systeme.io or Kajabi to sell my courses, do they handle French TVA for me?

It depends on the platform's VAT handling status. Some platforms act as Merchant of Record (handling VAT on your behalf); others are payment facilitators that leave the VAT obligation with you. Check your specific platform's terms of service regarding EU VAT. Payhip, Gumroad, and Dodo Payments explicitly act as MoR. Kajabi and Systeme.io - verify their current EU VAT MoR status before assuming coverage.

What currency must French TVA be paid in?

Euros (EUR). If your pricing is in USD or another currency, convert at the exchange rate on the date of supply (or use the European Central Bank reference rate for the relevant period) for TVA reporting purposes.

Does the September 2026 e-invoicing mandate apply to practitioners based outside France?

The B2B e-invoicing mandate applies when invoicing French VAT-registered businesses. Most spiritual practitioners sell to individual consumers, which means the mandate does not apply directly in typical practice. Non-EU sellers issuing B2B invoices to French business clients should monitor the DGFiP's phased rollout schedule for non-resident sellers specifically.

How do I determine if a French customer is a consumer (B2C) or a business (B2B) for TVA purposes?

If the customer provides a valid French VAT number at checkout, the sale is B2B and the reverse charge mechanism applies - you do not charge TVA, and the customer self-accounts for it. Without a VAT number, treat the sale as B2C and charge 20% TVA. Most spiritual practitioner clients are consumers.