- There are five main VAT rates in France: normal rate, two reduced rates, special rate, and zero rate
- These rates apply in metropolitan France and in overseas territories governed by Article 73 of the Constitution
- There are specific rates for certain goods and operations, which may vary by territory
- The reduced rates apply to specific goods and services designated by legislation
- The application of reduced rates is based on specific aspects of the goods or services, not the buyer or actual use
- If an operation includes both goods or services eligible for a reduced rate and those subject to the normal rate, the entire operation is subject to the reduced rate
- If multiple reduced rates could apply, the highest rate is used for non-accessory elements
- The reduced rate does not apply if an operation includes non-accessory elements subject to the normal 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.
