- The reduced VAT rate of 5.5% applies to food products intended for the consumption of animals that produce food for human consumption.
- Pet food is subject to the normal VAT rate.
- For operations before September 30, 2024, parties can agree to waive the procedures for issuing rectifying invoices without the administration being able to challenge this decision.
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.