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Liquidation – Reduced rates – Products of forestry, horticulture and floriculture

In accordance with the provisions of 3° bis of article 278 bis of the General Tax Code (CGI) , the reduced rate of 10% of value added tax (VAT) applies to deliveries of firewood, agglomerated products of forestry intended for heating, waste wood intended for heating and products of ornamental horticulture and floriculture which have not undergone any processing.

Source: gouv.fr

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