The Finance Law 2022 subjects all products intended for human use to the reduced VAT rate of 5,5%, regardless of the stage of transformation within the product chain. This reduced rate remains inapplicable to products that were excluded by the previous law such as alcoholic beverages, confectionery products...
To whom do these VAT rates refer?
Adjustment of VAT rates for human food, animal food, and agricultural products in France
Public
France
Author: Kristina Dosen
Category:
Fiscal subject related
General information
Views:
2295
Content accuracy validation date:
17.02.2022
Content accuracy validation time:
15:49h
Reduced 5,5% VAT rate now applies to:
- foodstuffs intended for human consumption;
- products normally intended for use in the preparation of these foodstuffs;
- products normally used to supplement or replace these foodstuffs.
On the other hand, the intermediate 10% VAT rate applies to products for agricultural use when they are normally intended for use in agricultural production and that are not intended for animal feed. Products of agricultural origin that have not undergone any processing, products of fishing, pisciculture, or poultry farming that have not undergone any processing.
Finally, the scope of the intermediate rate of 10% for products intended for animal consumption is also specified. Foodstuffs intended for animal consumption, products normally intended for use in the preparation of these foodstuffs, and those normally used to supplement or replace these foodstuffs are subject to this rate if one of the following conditions is met:
- these are products of agricultural origin, fishing, fish farming, or poultry farming that have not undergone any processing;
- these are raw materials, compound feed, or additives intended for animals producing foodstuffs that are themselves intended for human consumption.
Other news from France
France: VAT Rates and Updates Regarding Exemptions in the 2025 Finance Act
France
Author: Nikola Novković
The 2025 Finance Act in France has significantly adjusted VAT rates, notably raising electricity and natural gas subscriptions from 5.5% to 20% effective August 1, 2025, while reducing VAT on renewable energy heat supplies to 5.5% starting March 1, 2025. Residential property renovation work, including fossil fuel boiler installations, will see an increase in VAT to 20% unless contracts are finalized before March 1, 2025; conversely, solar equipment installations in homes benefit from a reduced 5.5% rate effective October 1, 2025. Read more
VIDA regulation adopted—what does that mean for business?
Public
Author: Nikolina Basić
The EU adopted the VAT in the Digital Age (ViDA) package on March 11, 2025, introducing major changes to the VAT system starting January 1, 2027. Key reforms include mandatory digital VAT reporting by 2030, new VAT collection rules for online platforms, and expanded One-Stop Shop (OSS) registration to simplify cross-border compliance. Additional measures, such as mandatory e-invoicing, phasing out... Read more
New document was uploaded: S4F backoffice patch
Author: Kristina Dosen
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Read more
The end of self-certification for cash register software in France
Public
France
Author: Nikola Novković
France
Author: Nikola Novković
As of February 15, 2025, self-certification for cash register software in France is no longer allowed, requiring publishers to obtain certification from authorized bodies like LNE or Infocert. Businesses using uncertified software risk fines of €7,500 per system, reinforcing measures to prevent VAT fraud. As of January 1, 2018, all retailers liable to VAT are required to utilize secure cash regist... Read more
Guidelines for incorrectly invoiced VAT under new administrative standards in France
Public
France
Author: Nikola Novković
France
Author: Nikola Novković
The French Tax Administration has introduced new guidelines allowing taxpayers to correct invoices with incorrectly charged VAT within a two-year window, aligning with the tax authorities' three-year reassessment period. Suppliers can now recover wrongly invoiced VAT until December 31 of the second year following the taxable event, and they no longer need to prove good faith in their error to qual... Read more
Slovenia: EU Targets Unsafe E-Commerce Imports with New Measures
Public
Author: Ivana Picajkić
The European Commission is tightening regulations on e-commerce imports to address the surge of unsafe and counterfeit goods, particularly from China, by reforming customs rules and increasing product safety checks. Key measures include removing the duty exemption for low-value parcels, introducing a potential customs fee, establishing priority control areas, and launching an EU-wide product safet... Read more
New document was uploaded: S4F backoffice patch
Author: Kristina Dosen
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Read more