ÀÏ˾»úÎçÒ¹¸£Àû

Home / Tolley's EU and Global VAT / 18 France / Appendix 18C: VAT reduced rates (France)
Commentary

Appendix 18C: VAT reduced rates (France)


18 France

10% rate

A reduced rate of VAT of 10% is applied in France to the following goods:

  1. Ìý

    •ÌýÌýÌýÌý Medicines/pharmaceuticals not reimbursed by the social security.

  2. Ìý

    •ÌýÌýÌýÌý Wood for heating.

  3. Ìý

    •ÌýÌýÌýÌý Products for agricultural use such as fertilisers and pesticides.

  4. Ìý

    •ÌýÌýÌýÌý Plants and flowers for decorative use.

  5. Ìý

    •ÌýÌýÌýÌý Occasional supplies of art by a creator.

The 10% rate is also applied to the following services:

  1. Ìý

    •ÌýÌýÌýÌý Treatment by authorised thermal institutions.

  2. Ìý

    •ÌýÌýÌýÌý Passenger transport within France.

  3. Ìý

    •ÌýÌýÌýÌý Supply of furnished lodgings or in hotels and on classified campsites.

  4. Ìý

    •ÌýÌýÌýÌý Legal aid.

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
TAKE A FREE TRIAL TAKE A FREE TRIAL

Web page updated on 24 Aug 2024 15:02