{ "table": "shipping-cost-calculator-rules", "schema": 1, "version": "2026-11-11.2", "title": "Parcel shipping costs: the VAT a carrier charges, and the postal exemption, in France and the United Kingdom", "doc": "Rule table read by the shipping-cost-calculator handler computeShippingCost (ctx.data['shipping-cost-calculator-rules']). It holds only legal values: what a carrier charges for a parcel is a commercial price the person types from their own carrier's rate card, so no carrier tariff is stored here. countries..vat_standard.rate is the standard VAT rate, in percentage points as a decimal string, applied when the person says the carrier adds VAT or that its prices include VAT. gross_to_net.method is how VAT is taken out of a VAT-inclusive total, as each tax authority describes it: 'base-first' (France: net = gross × 100 / (100 + T) rounded to the cent, VAT = gross − net) or 'vat-fraction' (United Kingdom: VAT = gross × T / (100 + T) rounded to the penny, net = gross − VAT). postal_exemption records who may supply VAT-exempt postal services (the universal postal service provider) and, where the law sets one, max_parcel_kg, the heaviest parcel the universal service covers (a decimal string in kilograms; null where this table does not check one). scope and, for the United Kingdom, international are rule texts shown on the page; the handler does not branch on them. The rounding of the VAT-inclusive split is the calculator's own (half away from zero to the cent or penny): BOFiP sets none, and HMRC Notice 700 para. 17.5.1 allows rounding to the nearest penny. Every rule carries its legal basis, its official source_url, the source's own date (source_date), the date it was retrieved (retrieved_on), valid_from and valid_until (null: no end date set by the source). Table-level valid_from/valid_until bound the period during which this version may be relied on; French finance laws usually take effect on 1 January, so it must be reviewed again before 31 December 2026.", "reviewed_on": "2026-11-11", "reviewed_by": "apps agent (automated research against official sources, 2026-11-11); owner review pending", "valid_from": "2026-11-11", "valid_until": "2026-12-31", "locale_country": { "fr-FR": "FR", "en-GB": "GB" }, "countries": { "FR": { "name": { "fr-FR": "France", "en-GB": "France" }, "currency": "EUR", "scope": { "fr-FR": "Envois à l’intérieur de la France métropolitaine. Les envois depuis ou vers la Corse, l’outre-mer ou l’étranger peuvent suivre d’autres règles de TVA, que ce calculateur ne traite pas.", "en-GB": "Shipments within mainland France. Shipments to or from Corsica, the overseas departments or abroad may follow other VAT rules, which this calculator does not cover." }, "vat_standard": { "rate": "20", "applies_to": { "fr-FR": "Les prestations de transport de biens facturées par un transporteur ou un prestataire de messagerie, hors service universel postal", "en-GB": "Goods transport and courier services, outside the universal postal service" }, "legal_basis": "CGI, art. 278", "valid_from": "2014-01-01", "valid_until": "2026-12-31", "valid_until_note": "The CGI's VAT articles are repealed by ordonnance n° 2025-1247 du 17 décembre 2025 (art. 9) and, from 1 January 2027, the VAT rules are in the code des impositions sur les biens et services, recodified at constant law (BOFiP BOI-RES-TVA-000253, 2026-10-07). This legal basis is relied on until 31 December 2026; the table must be reviewed against the new code before then.", "source_url": "https://www.impots.gouv.fr/international-professionnel/fiscalite-des-entreprises", "source_date": "2026-10-29", "retrieved_on": "2026-11-11", "see_also": [ "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000026950057", "https://bofip.impots.gouv.fr/bofip/14901-PGP.html/identifiant=BOI-RES-TVA-000253-20261007" ] }, "gross_to_net": { "method": "base-first", "rule": "HT = TTC × 100 / (100 + T) (BOFiP § 50 gives this coefficient and sets no rounding rule); this calculator rounds HT to the cent, half away from zero, and takes TVA = TTC − HT", "legal_basis": "BOI-TVA-LIQ-10, § 50", "valid_from": "2025-05-14", "valid_until": null, "source_url": "https://bofip.impots.gouv.fr/bofip/1380-PGP.html/identifiant=BOI-TVA-LIQ-10-20250514", "source_date": "2025-05-14", "retrieved_on": "2026-11-04" }, "postal_exemption": { "provider": "La Poste", "max_parcel_kg": "20", "text": { "fr-FR": "Sont exonérées de TVA les prestations qui relèvent du service universel postal, effectuées en France par son prestataire, La Poste. Ce service comprend les envois postaux jusqu’à 2 kg et les colis postaux jusqu’à 20 kg. Les prestations qui n’en relèvent pas, comme celles des autres transporteurs, sont soumises à la TVA.", "en-GB": "Services within the universal postal service, supplied in France by its provider, La Poste, are exempt from VAT. That service includes postal items up to 2 kg and postal parcels up to 20 kg. Services outside it, such as those of other carriers, are subject to VAT." }, "legal_basis": "CGI, art. 261, 4, 11° (version en vigueur depuis le 1er juillet 2026) ; code des postes et des communications électroniques, art. L. 1 (colis postaux jusqu’à 20 kg) et L. 2 ; décret n° 2025-710 du 26 juillet 2025 (La Poste prestataire du service universel postal à compter du 1er janvier 2026)", "valid_from": "2026-01-01", "valid_until": "2026-12-31", "valid_until_note": "The CGI's VAT articles are repealed by ordonnance n° 2025-1247 du 17 décembre 2025 (art. 9) and, from 1 January 2027, the VAT rules are in the code des impositions sur les biens et services, recodified at constant law (BOFiP BOI-RES-TVA-000253, 2026-10-07). This legal basis is relied on until 31 December 2026; the table must be reviewed against the new code before then.", "valid_from_note": "Date from which La Poste's current designation applies (décret n° 2025-710, art. 2). The exemption itself is older; the article version read is the one in force since 1 July 2026.", "source_url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000054374042", "source_date": "2026-07-01", "retrieved_on": "2026-11-11", "see_also": [ "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000034110356", "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000051897960", "https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000051987691", "https://bofip.impots.gouv.fr/bofip/14901-PGP.html/identifiant=BOI-RES-TVA-000253-20261007" ] } }, "GB": { "name": { "fr-FR": "Royaume-Uni", "en-GB": "United Kingdom" }, "currency": "GBP", "scope": { "fr-FR": "Envois à l’intérieur du Royaume-Uni. Le transport de marchandises vers ou depuis un lieu hors du Royaume-Uni est en principe au taux zéro.", "en-GB": "Shipments within the United Kingdom. Transporting goods to or from a place outside the UK is generally zero-rated." }, "vat_standard": { "rate": "20", "applies_to": { "fr-FR": "La livraison des marchandises d’autrui au Royaume-Uni (courrier rapide, transporteur), même si les marchandises elles-mêmes ne sont pas taxées au taux normal", "en-GB": "Delivering somebody else's goods within the UK (couriers, carriers), even when the goods themselves are not standard-rated" }, "legal_basis": "Value Added Tax Act 1994, s. 2; HMRC VAT Notice 700/24, para. 2.2", "valid_from": "2011-01-04", "valid_until": null, "source_url": "https://www.gov.uk/vat-rates", "source_date": "2014-12-12", "retrieved_on": "2026-11-11", "see_also": [ "https://www.gov.uk/guidance/vat-on-postage-delivery-and-direct-marketing-notice-70024", "https://www.legislation.gov.uk/ukpga/1994/23/section/2" ] }, "gross_to_net": { "method": "vat-fraction", "rule": "VAT = gross × T / (100 + T), the VAT fraction (1/6 at 20%, Notice 700 para. 7.3.1), rounded to the nearest penny (para. 17.5.1 allows rounding a VAT amount to the nearest 1p); net = gross − VAT", "legal_basis": "HMRC VAT Notice 700, paras. 7.3.1 and 17.5.1", "valid_from": null, "valid_until": null, "source_url": "https://www.gov.uk/guidance/vat-guide-notice-700", "source_date": "2026-06-25", "retrieved_on": "2026-11-04" }, "postal_exemption": { "provider": "Royal Mail Group Limited", "max_parcel_kg": null, "text": { "fr-FR": "Les services postaux fournis par Royal Mail en tant que prestataire du service universel sont exonérés de TVA lorsque leur prix est réglementé. L’exonération ne s’étend pas aux services comparables de Royal Mail ou d’autres opérateurs.", "en-GB": "Postal services Royal Mail provides as the universal postal service provider are exempt from VAT when their price is regulated. The exemption does not extend to similar services from Royal Mail or other operators." }, "legal_basis": "Value Added Tax Act 1994, Sch. 9, Part II, Group 3; HMRC VAT Notice 700/24, para. 1.3", "valid_from": "2011-01-31", "valid_until": null, "valid_from_note": "Group 3 was substituted by the Finance (No. 3) Act 2010, s. 22, for supplies made on or after 31 January 2011 (s. 22(4)); its Notes (2) to (7) are worded as amended from 1 October 2011 by S.I. 2011/2085 (Postal Services Act 2011 consequential modifications).", "source_url": "https://www.gov.uk/guidance/vat-on-postage-delivery-and-direct-marketing-notice-70024", "source_date": "2022-09-30", "retrieved_on": "2026-11-11", "see_also": [ "https://www.legislation.gov.uk/ukpga/1994/23/schedule/9" ] }, "international": { "text": { "fr-FR": "Le transport de marchandises d’un lieu situé au Royaume-Uni vers un lieu situé hors du Royaume-Uni, et inversement, est au taux zéro lorsque le lieu de la prestation est le Royaume-Uni.", "en-GB": "Transporting goods from a place in the UK to a place outside the UK, and the other way round, is zero-rated where the place of supply is the UK." }, "legal_basis": "HMRC VAT Notice 744B, para. 5.3", "valid_from": null, "valid_until": null, "source_url": "https://www.gov.uk/guidance/vat-on-freight-transport-and-associated-services-notice-744b", "source_date": "2021-03-15", "retrieved_on": "2026-11-11" } } } }