The only special rate currently in effect in mainland France is 2.10%. The conversion coefficient for this rate is 0.979. This rate applies to sales of specific products such as reimbursable medicines, temporary use authorized medicines, and blood products. It also applies to certain services such as initial performances of certain shows. The application of the special rate to sales of live animals for slaughter and charcuterie to non-taxable persons, as well as the press regime, is addressed separately in other references.
Source: bofip.impots.gouv.fr
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