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Commentary

Appendix 14C: VAT reduced rates applied in France

14 France
14 France | Commentary

Appendix 14C: VAT reduced rates applied in France

14 France | Commentary

Appendix 14C: VAT reduced rates applied in France

0% rate

VAT is levied in France at a rate of 0% for supplies of goods and services relating to vaccines and in vitro diagnostic (IVD) medical devices for COVID-19 benefiting from national or European authorisation.

10% rate

A reduced rate of VAT of 10% is applied in France to the following goods:

  1.  

    •     Medicines/pharmaceuticals not reimbursed by the social security.

  2.  

    •     Products of agricultural origin (from fishing, farm fishing, poultry farming, agriculture etc) to be used in the manufacture of food for human consumption or in agricultural production.

  3.  

    •     Wood for heating.

  4.  

    •     Certain feed for livestock, bees, fish for human consumption (not immediately in a form for human consumption), farm animals.

  5.  

    •     Products for agricultural use such as fertilisers and pesticides.

  6.  

    •     Plants and flowers for decorative use.

  7.  

    •     Occasional supplies of art by a creator.

The 10% rate is also applied to the following services:

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