- 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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