Appendix 18C: VAT Reduced Rates (France) | 18 France | Tolley's EU and Global VAT | Tolley
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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. 鈥⑻� Medicines/pharmaceuticals not reimbursed by the social security.

  2. 鈥⑻� Wood for heating.

  3. 鈥⑻� Products for agricultural use such as fertilisers and pesticides.

  4. 鈥⑻� Plants and flowers for decorative use.

  5. 鈥⑻� Occasional supplies of art by a creator.

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

  1. 鈥⑻� Treatment by authorised thermal institutions.

  2. 鈥⑻� Passenger transport within France.

  3. 鈥⑻� Supply of furnished lodgings or in hotels and on classified campsites.

  4. 鈥⑻� Legal aid.

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