Finance Law dated April, 25 2020 (n° 2020-473 ) reduced the VAT rate from 20% to 5.5% for :
- Masks and protective clothing preventing the spread of Covid19 (the list will be published in a Decree). The new rate applies retroactively to intra- EU acquisition and deliveries whose operative event took place from March 24, 2020.
- Products for personal hygiene and suitable for preventing the spread of Covid19 (the characteristics will be defined jointly by Budget and Environment Ministries). The new rate applies retroactively to intra- EU acquisition and deliveries whose operative event took place from March 1st, 2020.
Unofficial translation
I.- After the K of article 278-0 bis of the general tax code, a K bis is inserted as follows:
“K bis.-Masks and protective clothing suitable for combating the spread of the virus covid-19 whose list and technical characteristics are fixed by joint decree of the ministers responsible for health and the budget; ”
II.-I of this article applies to supplies and intra-community deliveries and acquisitions, the generating event of which takes place from March 24, 2020.
III.-The K bis of article 278-0 bis of the general tax code, such as ‘it results from the same I, is repealed on January 1, 2022.
IV.-The loss of revenue resulting for the State from this article is compensated, in due competition, by the creation of an additional tax to the duties provided for in articles 575 and 575 A of the general tax code.
I.- After the K of article 278-0 bis of the general tax code, a K ter is inserted as follows:
“K ter.-Products intended for personal hygiene and suitable for combating the spread the covid-19 virus, the characteristics of which are fixed by joint order of the ministers responsible for the budget and the environment; ”
II.-I of this article applies to supplies and intra-community deliveries and acquisitions whose generating event occurs from March 1, 2020.
III.-The K ter of article 278-0 bis of the general tax code, such as ‘it results from the same I, is repealed on January 1, 2022.
IV.-The loss of revenue resulting for the State from this article is compensated, in due competition, by the creation of an additional tax to the duties provided for in articles 575 and 575 A of the general tax code.
Source Legifrance
