VAT Rates for Agricultural, Fishing, Aquaculture, and Poultry Products – Updated Information

• The tax rate for the delivery of agricultural, fishing, fish farming, and poultry products depends on their “normal” destination.
• The lowest applicable rate is chosen if a product has multiple “normal” destinations.
• Examples of tax rates for animal products are provided based on their nature and “normal” destination.
• Some animal by-products not intended for human or animal consumption or agricultural production have a 20% tax rate.
• Certain animal by-products classified in category 1 or 2 have specific tax rates based on their use as agricultural inputs.

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.

---

---