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Reduced VAT Rates for Animal Feed Products – Updates on Application Guidelines (CGI, art. 278 bis)

  • Reduced VAT rate of 5.5% applies to animal feed products for animals producing food for human consumption
  • Pet food products are subject to the normal VAT rate
  • Parties can agree to waive the procedures for issuing corrective invoices for transactions before September 30, 2024
  • Definition of animal feed products follows the same principles as human food products
  • Only animals producing food for human consumption are eligible for the reduced VAT rate
  • Animals producing food include livestock, poultry, farmed fish, snails, bees, game birds, and quails
  • Livestock includes animals for butchery and charcuterie (horses, cattle, sheep, pigs, goats)

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.

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