- Simplification of the VAT rate system in France for food and agricultural and food production inputs
- Distinction between products intended for human, animal and agricultural use
- Application of the reduced rate of 5.5% for products intended for human consumption
- Exceptions for certain products such as confectionery, certain chocolates, caviar, etc.
- Specific regime for medicines with a reduced rate of 5.5%
- Application of the reduced rate of 5.5% for inputs of food production
- Definition of the “normality” of the destination of products to benefit from the reduced rate
- Application of the reduced rate of 5.5% for products intended for animal feed, except for pets with a rate of 20%
Source: eurotax.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.
