- Foodstuffs intended for human consumption, products used in their preparation and products used to supplement or replace these foodstuffs are subject to a reduced VAT rate of 5.5%.
- Confectionery products, chocolates, margarines, vegetable fats, caviar and alcoholic beverages do not benefit from the reduced rate.
- Takeaway and delivery sales of prepared food products are subject to a reduced VAT rate of 10%.
- Products classified as medicines are subject to a different tax regime.
- Persons liable for VAT may request a refund of the overpayment if an incorrect rate has been applied, by providing a rectifying invoice.
- Parties may waive the issue of rectifying invoices before September 30, 2024.
Source: bofip.impots.gouv.fr
See also
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Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
