- 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.