Tax Codes PA in France

Ventilation Codes to Use for France

For General use of ventilation codes, see https://docs.billit.be/docs/ventilation-codes .

Domestic overview

For tax percentages below, Ventilation codes do not have to be included:

Tax Percentage	Billit Ventilation Code (optional)	UBL TaxCategory ID	Extra Info
20 %	4	S
10 %	3	S
8,5 %		S	French overseas territories (DROM) including La Réunion
5,5 %		S
2,1 %	1	S	Reduced
0 %	1	Z

Following percentages will be available soon : 8,5 % (oversees).

Specific French codes for 0 %, exempt and related:

Description	Billit Ventilation Code	UBL TaxCategory ID	VAT Exempt Reason Code	Extra Info
VAT Reverse charges	21	AE	VATEX-EU-AE	Reverse Charges, the customer is liable for VAT - French TVA en autoliquidation
Miscelaneous non-VAT	22	O		Will be O for doctype FRCiusExtended, for non-extended will be set to E (O not allowed by validation rule). Constraint : seller cannot mention VAT-number (otherwise reject)
Margin	24	E	VATEX-EU-F, VATEX-EU-I, VATEX-EU-J, VATEX-EU-D	Set VATExemptReasonCode via Custom Field
IC of goods	51	K	VATEX-EU-IC
IC Services	55	K	VATEX-EU-IC
Import/Export	70	G	VATEX-EU-G
OSS	104	E

Set Specific French Tax Exemption Reason

In case of Tax Exempt, in UBL 2 fields can be applicable:

UBL Fields	Type	How content is filled by Billit - Default	Custom Field for overruling the content
TaxExemptionReason	Free text	Determined by Ventilation Code	Yes
TaxExemptionReasonCode	Structured Code	Determined by Ventilation Code	Yes

When can you overule the Billit Default via API ?

TaxExemptionReason : when you want to add your preferred specific code
TaxExemptionReasonCode : only when you have to select a code out of a list of allowed value

Examples:

"CustomFields": {
    "TaxExemptionReason": "Exonération TVA, art. 262 ter-I du CGI"  //as header field
},

"CustomFields": 
{
    "TaxExemptionReason": "Dummy tax exemption reason as description",  //as header field
    "TaxExemptionReasonCode": "VATEX-EU-F"
},

French Overseas Areas

For Guadeloupe, Martinique and La Réunion are applicable:

indicate country code : FR
VAT rates:
- 2,1 %
- 8,5 %
- special rates : 1,75 % and 1,05 % (not active in Billit)

Franchise en base de TVA

When this VAT regime must be applied, see guidelines below:

VAT % is 0
VAT number :
- When counter party has VAT number: mention the VAT number
- When counter party has no VAT number : not foreseen yet at Billit
- "VentilationCode": "104", (to trigger tax code exempt)
- "CustomFields":
  - "TaxExemptionReason": "TVA non applicable, article 293 B du CGI", //correct description
  - "TaxExemptionReasonCode": "VATEX-FR-FRANCHISE" //the official and mandatory Tax Exemption Reason code

Example below:

{
    "OrderNumber": "General02",
    "OrderDate": "2026-09-09T00:00:00",
    "ExpiryDate": "2026-10-04T00:00:00",
    "OrderType": "Invoice",
    "BusinessProcessType": "S1",
    "OrderDirection": "Income",
    "VentilationCode": "104",
    "Currency": "EUR",
    "CustomFields": {
        "TaxExemptionReason": "TVA non applicable, article 293 B du CGI",
        "TaxExemptionReasonCode": "VATEX-FR-FRANCHISE"
    },
    "Customer": {
        "Name": "TestCustomer",
        "Addresses": [
            {
                "AddressType": "InvoiceAddress",
                "Name": "TestCustomer",
                "Street": "teststreet 1",
                "Zipcode": "75001",
                "City": "PARIS",
                "CountryCode": "FR"
            },
                  ],
                "VATNumber": "FR01227010099",
        "PartyType": "Customer",
        "Identifiers": [
            {
                "IdentifierType": "CTC",
                "Identifier": "227010099_TEST",
                       },
            {
                "IdentifierType": "SIREN",
                "Identifier": "227010099",
                        }
        ],
    },
    
    "OrderLines": [
        {
            "Quantity": 1.0,
            "UnitPriceExcl": 400.0,
            "Description": "just a single line",
            "VATPercentage": 0.0,
            "Unit": "PCE",
                   }
    ]
}