- The reduced VAT rate of 5.5% applies to male and female condoms.
- The law n° 2023-1322 of December 29, 2023 provides for this reduced rate.
- The article 278-0 bis of the general tax code is amended to include this provision.
- The reduced rate also applies to imports and intra-community acquisitions of these goods.
Source: bofip.impots.gouv.fr
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
