Reduced VAT Rates for On-Site Consumption and Catering Services – French Tax Code

• 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.

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