{"id":4868,"date":"2026-05-04T19:10:56","date_gmt":"2026-05-04T17:10:56","guid":{"rendered":"https:\/\/www.abcinvoice.eu\/?p=4868"},"modified":"2026-05-04T19:13:00","modified_gmt":"2026-05-04T17:13:00","slug":"france-codes-des-exemptions-de-tva","status":"publish","type":"post","link":"https:\/\/www.abcinvoice.eu\/fr\/france-codes-des-exemptions-de-tva\/","title":{"rendered":"France : codes des exemptions de TVA"},"content":{"rendered":"\t\t
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Cet article concerne l’int\u00e9gration de l’API.<\/p>\n

<\/p>\n

En France, la DGFiP impose des codes pr\u00e9cis quand la TVA est \u00e0 0%.<\/p>\n

<\/p>\n

Concr\u00e8tement, dans vos lignes de factures si la TVA est \u00e0 0%, vous devez utiliser cette forme dans le payload:<\/p>\n

<\/p>\n

{\n\t\"taxesAttributes\": [\n\t\t{\n\t\t\t\"category\": \"*\",\n\t\t\t\"comment\": \"**\",\n\t\t\t\"name\": \"TVA\"\n\t\t}\n\t]\n}\n\n\n** liste des valeurs possibles de category (E et Z sont celles qui nous int\u00e9ressent ici)\n<\/code><\/pre>\n
<\/p>\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
E<\/b><\/td>\n Exempt<\/b><\/td>\n<\/tr>\n
NS<\/td>\n Not Subject<\/td>\n<\/tr>\n
Z<\/b><\/td>\n Zero Rated<\/b><\/td>\n<\/tr>\n
S<\/td>\n Standard<\/td>\n<\/tr>\n
H<\/td>\n High Rate<\/td>\n<\/tr>\n
AA<\/td>\n Low Rate<\/td>\n<\/tr>\n
AAA<\/td>\n Super Low Rate<\/td>\n<\/tr>\n
AE<\/td>\n Reverse<\/td>\n<\/tr>\n
G<\/td>\n Free export item, VAT not charged<\/td>\n<\/tr>\n
O<\/td>\n Services outside scope of tax<\/td>\n<\/tr>\n
K<\/td>\n VAT exempt for EEA intra-community supply of goods and services<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n
<\/p>\n
** commentaires (comment) codifi\u00e9s par la DGFiP pour les cat\u00e9gories E et Z
<\/code>
<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Code<\/th>\nLegal reference<\/th>\nTax category<\/th>\nDescription<\/th>\n<\/tr>\n<\/thead>\n
VATEX-FR-FRANCHISE<\/code><\/td>\nArt. 293 B CGI<\/td>\nZ (zero-rate)<\/td>\nFranchise en base de TVA<\/td>\n<\/tr>\n
VATEX-FR-CNWVAT<\/code><\/td>\n\u2014<\/td>\nE (exempt)<\/td>\nNon-established in France (non-assujetti \u00e9tabli hors de France)<\/td>\n<\/tr>\n
VATEX-FR-AE<\/code><\/td>\n\u2014<\/td>\nE (exempt)<\/td>\nAutoliquidation (reverse charge)<\/td>\n<\/tr>\n
VATEX-FR-CGI261-1<\/code><\/td>\nArt. 261-1\u00b0 CGI<\/td>\nE (exempt)<\/td>\nSoins et services m\u00e9dicaux (m\u00e9decins, chirurgiens, sages-femmes)<\/td>\n<\/tr>\n
VATEX-FR-CGI261-2<\/code><\/td>\nArt. 261-2\u00b0 CGI<\/td>\nE (exempt)<\/td>\nServices param\u00e9dicaux (infirmiers, kin\u00e9sith\u00e9rapeutes, etc.)<\/td>\n<\/tr>\n
VATEX-FR-CGI261-3<\/code><\/td>\nArt. 261-3\u00b0 CGI<\/td>\nE (exempt)<\/td>\nEnseignement scolaire, universitaire et formation professionnelle<\/td>\n<\/tr>\n
VATEX-FR-CGI261-4<\/code><\/td>\nArt. 261-4\u00b0 CGI<\/td>\nE (exempt)<\/td>\nServices \u00e0 caract\u00e8re sportif et \u00e9ducatif<\/td>\n<\/tr>\n
VATEX-FR-CGI261-5<\/code><\/td>\nArt. 261-5\u00b0 CGI<\/td>\nE (exempt)<\/td>\nOrganismes sans but lucratif<\/td>\n<\/tr>\n
VATEX-FR-CGI261-7<\/code><\/td>\nArt. 261-7\u00b0 CGI<\/td>\nE (exempt)<\/td>\nServices rendus \u00e0 leurs membres par certains groupements<\/td>\n<\/tr>\n
VATEX-FR-CGI261-8<\/code><\/td>\nArt. 261-8\u00b0 CGI<\/td>\nE (exempt)<\/td>\nOp\u00e9rations immobili\u00e8res exon\u00e9r\u00e9es<\/td>\n<\/tr>\n
VATEX-FR-CGI261A<\/code><\/td>\nArt. 261 A CGI<\/td>\nE (exempt)<\/td>\nActivit\u00e9s des \u00e9tablissements financiers et d’assurance<\/td>\n<\/tr>\n
VATEX-FR-CGI261B<\/code><\/td>\nArt. 261 B CGI<\/td>\nE (exempt)<\/td>\nServices rendus entre membres d’un groupement (GIE)<\/td>\n<\/tr>\n
VATEX-FR-CGI261C-1<\/code><\/td>\nArt. 261 C-1\u00b0 CGI<\/td>\nE (exempt)<\/td>\nOp\u00e9rations bancaires et financi\u00e8res<\/td>\n<\/tr>\n
VATEX-FR-CGI261C-2<\/code><\/td>\nArt. 261 C-2\u00b0 CGI<\/td>\nE (exempt)<\/td>\nOp\u00e9rations d’assurance et de r\u00e9assurance<\/td>\n<\/tr>\n
VATEX-FR-CGI261C-3<\/code><\/td>\nArt. 261 C-3\u00b0 CGI<\/td>\nE (exempt)<\/td>\nOp\u00e9rations sur valeurs mobili\u00e8res<\/td>\n<\/tr>\n
VATEX-FR-CGI261D-1<\/code><\/td>\nArt. 261 D-1\u00b0 CGI<\/td>\nE (exempt)<\/td>\nLocations de terrains non am\u00e9nag\u00e9s et de locaux nus \u00e0 usage non professionnel<\/td>\n<\/tr>\n
VATEX-FR-CGI261D-1BIS<\/code><\/td>\nArt. 261 D-1\u00b0 bis CGI<\/td>\nE (exempt)<\/td>\nLocations de logements meubl\u00e9s \u00e0 titre de r\u00e9sidence principale<\/td>\n<\/tr>\n
VATEX-FR-CGI261D-2<\/code><\/td>\nArt. 261 D-2\u00b0 CGI<\/td>\nE (exempt)<\/td>\nLocations d’immeubles \u00e0 usage d’habitation<\/td>\n<\/tr>\n
VATEX-FR-CGI261D-3<\/code><\/td>\nArt. 261 D-3\u00b0 CGI<\/td>\nE (exempt)<\/td>\nLocations de terres et b\u00e2timents \u00e0 usage agricole<\/td>\n<\/tr>\n
VATEX-FR-CGI261D-4<\/code><\/td>\nArt. 261 D-4\u00b0 CGI<\/td>\nE (exempt)<\/td>\nLocations de locaux nus \u00e0 usage professionnel (sans option TVA)<\/td>\n<\/tr>\n
VATEX-FR-CGI261E-1<\/code><\/td>\nArt. 261 E-1\u00b0 CGI<\/td>\nE (exempt)<\/td>\nOp\u00e9rations portant sur l’or d’investissement<\/td>\n<\/tr>\n
VATEX-FR-CGI261E-2<\/code><\/td>\nArt. 261 E-2\u00b0 CGI<\/td>\nE (exempt)<\/td>\nN\u00e9gociation sur l’or d’investissement<\/td>\n<\/tr>\n
VATEX-FR-CGI277A<\/code><\/td>\nArt. 277 A CGI<\/td>\nE (exempt)<\/td>\nR\u00e9gime suspensif de TVA (entrep\u00f4ts fiscaux)<\/td>\n<\/tr>\n
VATEX-FR-CGI275<\/code><\/td>\nArt. 275 CGI<\/td>\nE (exempt)<\/td>\nAchats en franchise de TVA (exportateurs)<\/td>\n<\/tr>\n
VATEX-FR-298SEXDECIESA<\/code><\/td>\nArt. 298 sexdecies A CGI<\/td>\nE (exempt)<\/td>\nR\u00e9gime particulier des agences de voyages<\/td>\n<\/tr>\n
VATEX-FR-CGI295<\/code><\/td>\nArt. 295 CGI<\/td>\nE (exempt)<\/td>\nExon\u00e9rations dans les DOM (d\u00e9partements d’outre-mer)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n
<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"
Cet article concerne l’int\u00e9gration de l’API. En France, la DGFiP impose des codes pr\u00e9cis quand la TVA est \u00e0 0%. Concr\u00e8tement, dans vos lignes de factures si la TVA est \u00e0 0%, vous devez utiliser cette forme dans le payload: { \u00ab\u00a0taxesAttributes\u00a0\u00bb: [ { \u00ab\u00a0category\u00a0\u00bb: \u00ab\u00a0*\u00a0\u00bb, \u00ab\u00a0comment\u00a0\u00bb: \u00ab\u00a0**\u00a0\u00bb, \u00ab\u00a0name\u00a0\u00bb: \u00ab\u00a0TVA\u00a0\u00bb } ] } ** liste […]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[53,21],"tags":[85,84,86,27,28],"class_list":["post-4868","post","type-post","status-publish","format-standard","hentry","category-documentation","category-reglementation","tag-api","tag-dgfip","tag-exemption","tag-france","tag-tva"],"yoast_head":"\nFrance : codes des exemptions de TVA - ABCinvoice.eu<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.abcinvoice.eu\/fr\/france-codes-des-exemptions-de-tva\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"France : codes des exemptions de TVA - ABCinvoice.eu\" \/>\n<meta property=\"og:description\" content=\"Cet article concerne l’int\u00e9gration de l’API. En France, la DGFiP impose des codes pr\u00e9cis quand la TVA est \u00e0 0%. 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