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
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