Reduced VAT Rates for Accommodation, Catering and Services for Specific Audiences in France

• Certain service provisions may qualify for a reduced VAT rate when provided in establishments reserved for specific audiences
• The reduced VAT rate of 5.5% applies to services in retirement homes, establishments for disabled individuals, social housing, and social hotel residences
• A 10% VAT rate applies to the rental of areas for travelers
• The 5.5% VAT rate applies to for-profit establishments housing elderly or disabled individuals, while certain public or non-profit establishments may be exempt from VAT or qualify for a 10% rate
• Services such as accommodation and catering may be subject to the reduced VAT rate

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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