VAT – Territorial regimes – Corsican regime – Special taxation – VAT rates applicable in Corsica
- 1. Special taxation applies to certain products delivered in the departments of Corsica (South Corsica and Haute-Corse) and to certain services provided in these departments.
- 2. The special taxation is effected by the application of special rates of value added tax (VAT) to the transactions in question.
- 3. The special rates and the transactions to which they apply are set by the provisions of I of Article 297 of the General Tax Code (CGI).
- 4. The goods and services referred to in I of Article 297 of the General Tax Code benefit from special taxation when they are delivered or manufactured in Corsica.
- 5. The special taxation also applies to intra-Community imports and acquisitions in Corsica and to shipments from mainland France to Corsica of the products in question.
- 6. VAT is levied at a rate of 0.90% for the transactions referred to in Article 281 quarter of the French Tax Code in Corsica.
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.
