- Different tax rates apply for takeaway or delivery of prepared food depending on the product and situation.
- Meals served in a traditional restaurant have a 10% tax rate.
- Food served in a brasserie, cafeteria, bar, or café also has a 10% tax rate.
- Fast food consumed on-site has a 10% tax rate.
- Sandwiches, salads, and sweet salads sold with cutlery have a 10% tax rate, except when sold frozen (5.5% tax rate).
- Immediate consumption food items like fries, sushi, pizzas, and quiches have a 10% tax rate regardless of the place of sale.
- Non-immediate consumption food items like fries, sushi, pizzas, and quiches have a 5.5% tax rate regardless of the place of sale.
- Frozen products, ready-to-eat meals consumed on the seller’s premises have a 10% tax rate.
- Chips, yogurts sold with or without spoons, and fruits have a 5.5% tax rate, except when consumed on-site in a restaurant (10% tax rate).
- Bread, pastries, and sweet pastries have a 5.5% tax rate, except when consumed on-site in a restaurant (10% tax rate).
- Individual ice creams (in cones, individual pots, or ice lollies) have a 10% tax rate regardless of the place of sale.
- Packaged ice creams not intended for immediate consumption have a 5.5% tax rate.
- Delivered products intended for immediate consumption have a 10% tax rate if the preparation, sale, and delivery occur immediately. Otherwise, the usual tax rate for food products (5.5%) applies.
- Takeaway or delivery of products prepared by a caterer has a 5.5% tax rate, except for products intended for immediate consumption (sandwiches, pizzas, quiches, sushi, sweet or savory salads with cutlery, etc.).
- Products sold by a caterer in association with a service have a 10% tax rate.
Source: bofip.impots.gouv.fr
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.
