- Sales for consumption on site, excluding alcoholic beverages, are subject to a reduced VAT rate of 10%
- Sales for consumption on site by company canteens, public or private, are also subject to the reduced rate
- Meals provided by external providers in school canteens are subject to a reduced VAT rate of 5.5%
- Alcoholic beverages are subject to the normal VAT rate
- Customers choosing separate food and alcoholic beverages will be subject to different VAT rates
- Operations cannot be subject to multiple VAT rates
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.
