10% rate
A reduced rate of VAT of 10% is applied in France to the following goods:
- 听
鈥⑻� Medicines/pharmaceuticals not reimbursed by the social security.
- 听
鈥⑻� Wood for heating.
- 听
鈥⑻� Products for agricultural use such as fertilisers and pesticides.
- 听
鈥⑻� Plants and flowers for decorative use.
- 听
鈥⑻� Occasional supplies of art by a creator.
The 10% rate is also applied to the following services:
- 听
鈥⑻� Treatment by authorised thermal institutions.
- 听
鈥⑻� Passenger transport within France.
- 听
鈥⑻� Supply of furnished lodgings or in hotels and on classified campsites.
- 听
鈥⑻� 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
Web page updated on 17 Mar 2025 17:09