VAT Calculation in France: HT/TTC Formulas and Freelance Cases

You've just sent an invoice and now you need the VAT amount? French VAT calculation comes down to one multiplication or one division, but the trap is the direction: do you start from the price excluding tax (HT) or including tax (TTC)? Here are the formulas, worked examples at a consultant's day rate, and the cases where a freelancer has no VAT to charge at all.

VAT calculation in France uses two formulas: VAT = price HT × rate, and price HT = price TTC ÷ (1 + rate). At 20%, a price of €100 HT gives €20 of VAT and €120 TTC. To get back to HT, divide €120 by 1.2.

Are you a consultant or a freelancer? Estimate your net salary under wage portage in 2 minutes from your day rate with the WEEPO salary simulator.

VAT calculation: the two formulas to know

To work out VAT from a price HT, multiply the pre-tax price by the rate, then add the result to the HT price to get the TTC price. From a TTC price, divide by (1 + rate) to find the HT price, then subtract HT from TTC to isolate the VAT. The rate depends on what you invoice.

From HT to TTC at 20%

Take the median day rate from the WEEPO Barometer 2026 (20,000 payslips of portage consultants): €526 HT per day. At 20%, that's 526 × 0.20 = €105.20 of VAT, or €631.20 TTC. Over a month at €10,260 HT (the median monthly turnover in the same Barometer), VAT reaches €2,052 and the invoice climbs to €12,312 TTC.

From TTC back to HT

The official service-public.gouv.fr site states the rule plainly: "Prix HT = Prix TTC ÷ (1 + Taux de TVA)". On €631.20 TTC at 20%, you divide by 1.2 and land on €526 HT. The VAT is the difference: €105.20.

The same site works an example for a €50 TTC price, using the rates shown in its table:

Only the rate changes from one line to the next. The HT price is rounded to the nearest cent.

Removing VAT: the classic mistake

To remove VAT from a TTC price, you divide. You never subtract 20%. Taking 20% off €631.20 gives €504.96, while the real HT price is €526. On a monthly invoice of €12,312 TTC, the gap runs into hundreds of euros.

Finding the rate when you only have two prices

Sometimes you know HT and TTC but not the rate. The formula is (TTC − HT) ÷ HT: (631.20 − 526) ÷ 526 = 0.20, so 20%.

VAT calculator, spreadsheet and invoices

A VAT calculator is enough for a single amount, but a spreadsheet gets more reliable once you send several invoices a month. Four columns do the job: HT, rate, VAT, TTC.

In the VAT column, the formula is HT × rate. In the TTC column, you simply add the two. Copy the formulas down the sheet and you keep a clean record of every mission. Also check the rules for invoicing by email: the rate and the VAT amount must stay readable for the client.

Collected VAT, deductible VAT: how much do you pay over?

The VAT you pay over equals the VAT collected on your invoices minus the deductible VAT on your business purchases. Payment deadlines vary with your regime (simplified or normal), as impots.gouv.fr explains.

Back to €2,052 of collected VAT on a month at €10,260 HT. If you buy a laptop at €600 HT, deductible VAT is €120. You owe 2,052 − 120 = €1,932. That money isn't yours, so set it aside as soon as the client pays.

Does a freelancer have to charge VAT? The franchise regime

A freelancer under the VAT franchise doesn't charge VAT as long as turnover stays under €37,500 (base threshold) or €41,250 (higher threshold) for services. According to the justice.fr page updated on 1 January 2026, these thresholds stay unchanged in 2026, and the single €25,000 threshold planned by the 2025 finance law was dropped.

Each invoice must then carry the line "TVA non applicable, article 293 B du CGI". For a consultant at €526 HT a day, the €37,500 threshold is crossed after 72 invoiced days (72 × 526 = €37,872). Beyond it, you charge VAT and apply the formulas above. The micro-entreprise threshold in 2026 is another limit to watch, with its own rules. As for the choice of status, SASU or auto-entrepreneur covers the other criteria.

For a consultant: what does wage portage change about VAT?

Under wage portage, the portage company invoices your client for you: you issue no invoice and file no VAT return, you receive a payslip. VAT remains the portage company's job, not yours.

On the numbers, the WEEPO Barometer 2026 shows a median day rate of €526 (half of consultants sit between €450 and €600) and a median net salary of €4,200 a month. Want to convert your day rate into net salary? Our guide shows the method. At a WEEPO wage portage company, fees are 3% management fees, capped at €550 per mission, plus 2% of additional fees. To compare wage portage and freelancing, look at the final net, not only at VAT.

Tired of managing VAT? See how wage portage for consultants works and what changes day to day for an independent.

Frequently asked questions

How do I get the HT price from a TTC price?

Divide the TTC price by 1 plus the rate. At 20%, you divide by 1.2: €631.20 TTC gives €526 HT.

How do I calculate 20% VAT on an HT price?

Multiply the HT price by 0.20 to get the VAT, then add it to the HT price. For €526 HT, the VAT is €105.20.

What is the difference between collected and deductible VAT?

The first is the VAT you charge your clients, the second the VAT you pay on business purchases. The difference is what you pay over.

Does a freelancer have to charge VAT?

Not under the franchise: below €37,500 of turnover for services, the article 293 B mention replaces VAT. Above it, VAT applies.

Does wage portage change how VAT is handled?

Yes: the portage company invoices your client. The salaried consultant files no VAT return.

Key takeaways

• VAT calculation starts from HT (HT × rate) or from TTC (TTC ÷ (1 + rate)).
• Taking 20% off a TTC price gives a wrong HT: always divide.
• VAT to pay over = collected VAT − deductible VAT.
• Under the franchise, €37,500 (base) and €41,250 (higher) for services in 2026.
• Under wage portage, the portage company handles invoicing and VAT.

Related articles

• Daily Rate to Net Salary: What You Really Keep in 2026
• Wage Portage or Freelance: 2026 Comparison in Numbers
• Micro-Entreprise Threshold 2026: What to Do If You Exceed It