Liquidation – Rates – Reduced rates – Products taxable at reduced rates

The products taxable at reduced rates are mentioned in article 278-0 bis of the general tax code (CGI) , in article 278 bis of the CGI , and in article 278 quater of the CGI in article 278 septies of the CGI .

Reduced rates apply:

  • products intended for human consumption as well as the specific regime for take-out or delivery sales of food products prepared for immediate consumption (section 1, BOI-TVA-LIQ-30-10-10 );
  • certain products intended for animal feed (section 2, BOI-TVA-LIQ-30-10-20 );
  • certain products intended for agricultural use (section 3, BOI-TVA-LIQ-30-10-30 );
  • certain products of forestry, horticulture and floriculture (section 3.5, BOI-TVA-LIQ-30-10-35 );
  • books (section 4, BOI-TVA-LIQ-30-10-40 );
  • special devices and equipment for disabled people (section 5, BOI-TVA-LIQ-30-10-50 );
  • products suitable for combating the spread of the covid-19 virus (section 5.5, BOI-TVA-LIQ-30-10-55 );
  • to certain medicinal products intended for use in human medicine, to condoms, to operations involving original works of art, to feminine hygiene protection products and to self-tests for the detection of infection by human immunodeficiency viruses (section 6, BOI-TVA-LIQ-30-10-60 ).



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