- The question of the VAT rate applicable to delivery costs in France can affect transaction profitability
- Main questions include whether delivery costs are subject to 20% VAT rate and if they follow the VAT rate of the product delivered
- Invoicing of postage or transport costs is an autonomous operation that must follow its own regime
- Transport costs invoiced in conjunction with goods sold follow the VAT rate applicable to the goods
- Including transport costs in the sales price can benefit companies by applying a lower VAT rate
- Transport costs are integrated into the price of goods in the same way as packaging or other components
Source: cyplom.com
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.