Reduced VAT Rate of 5.5% Applied to Male and Female Condoms

• The reduced VAT rate of 5.5% applies to male and female condoms.
• The law n° 2023-1322 of December 29, 2023 provides for this reduced rate.
• The article 278-0 bis of the general tax code is amended to include this provision.
• The reduced rate also applies to imports and intra-community acquisitions of these goods.

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.