To know the rate of value added tax (VAT) applicable to the delivery of products of agricultural origin, fishing, fish farming and poultry farming that have not undergone any transformation, it is necessary to determine their destination. “normal”. To this end, a two-step process is carried out under the conditions set out in IA-3 § 60 et seq. of BOI-TVA-LIQ-30-10-10 .
The tables presented in I and II § 10 to 30 recall the rate applicable according to the “normal” destination which is observed for these products, distinguishing the cases where the destination is unambiguous from those where several destinations are possible.
The examples presented in I and II § 10 to 30 are not exhaustive.
Source: gouv.fr
Latest Posts in "France"
- France’s E-Invoicing Reform 50 Days After Go-Live: Five Lessons for Businesses
- France publishes first post-launch figures: 20 million e-invoices, 75% of companies with a platform
- France VAT Reporting Rules to Change in 2027
- France Finalises Guidance on the VAT International Agent Regime
- International VAT Representative for Non-Established Taxable Persons in France
