Article 61 of Law No. 2022-1726 of December 30, 2022 on finance for 2023 includes various measures in terms of value added tax (VAT), in particular an adaptation of the regime of rates applicable to foodstuffs as well as inputs for animal feed production and agricultural production. To this end, it creates 1°-00 bis 1°-0 bis of A of article 278-0 bis of the general tax code (CGI) .
Pursuant to these provisions:
- the rate of 5.5% provided for in 1°-00 bis of A of article 278-0 bis of the CGI applies to foodstuffs intended for animal feed and to products normally intended to be used in the manufacture of these foodstuffs , provided that the animals in question are themselves intended for the production of foodstuffs intended for human consumption. This concerns in particular raw materials, compound feed or additives as well as products of agricultural origin, fishing, fish farming or poultry farming which are intended for these animals. The related comments are grouped together in BOI-TVA-LIQ-30-10-20;
- the rate of 5.5% provided for in 1°-0 bis of A of article 278-0 bis of the CGI applies to products of agricultural origin, fishing, fish farming or poultry farming when they are of a type normally intended for use in agricultural production (including to feed agricultural animals which do not fall under the previous point). The related comments are grouped together in BOI-TVA-LIQ-30-10-30.
Thus, the VAT rate is determined according to an objective criterion based on the “normal” destination of the products.
When, from January 1 , 2023, operations subject to an invoicing obligation pursuant to 1 of I of Article 289 of the CGI have taken place for which a VAT rate other than that provided for by law for these deliveries would have been applied:
- Persons liable for VAT who have invoiced these operations at a higher rate than the applicable rate have the right to obtain reimbursement of the overpayment. This refund takes place by deduction from the VAT return filed no later than December 31, 2025. The exercise of this option is subject to the delivery to the customer of a corrective invoice replacing and canceling the previous one. It is then up to this customer to correct the amount of VAT that he has deducted accordingly;
- persons liable for VAT who would have invoiced these operations at a lower rate than the applicable rate also have the possibility of issuing a corrective invoice replacing and canceling the previous one.
Until September 30, 2023, it is accepted that the parties may, by mutual agreement, waive these procedures, i.e. the issuance of corrective invoices without the administration being able to call into question this decision.
The following BOIs are subject to public consultation from August 2, 2023 to September 30, 2023 inclusive to allow interested persons to send any comments to the administration. These remarks must be made by e-mail addressed to: [email protected] . Only signed contributions will be considered. As of this publication, you can take advantage of these comments until their possible revision at the end of the consultation.
Source: gouv.fr
