Adjustments of reduced and intermediate VAT rates (Articles 30 and 31):
In the food and agricultural sector, the reduced rate of 5.5% is now applied to all products intended for human consumption throughout their production chains. An identical measure has been adopted for the application of the intermediate rate of 10% to products intended for animal consumption or agricultural production.
In the health sector, the reduced rate is extended to certain innovative devices for the disabled (Article 278-0 bis, A-2° of the FTC). The scope of the specific rate of 2.1% for blood products has been redefined in order to update provisions that have become obsolete (Article 281 octies of the FTC). The legislator has also extended the application of the reduced rate for one year (to the end of 2022) to protective equipment and hygiene products used for the purpose of combating the COVID-19 pandemic (Art. 278-0 bis, K bis and K ter of the FTC).
Source: bakermckenzie.com
