Reduced VAT Rate of 5.5% for Equestrian Activities Effective January 1, 2024

• Application of reduced VAT rate of 5.5% to equestrian activities from January 1, 2024
• The reduced rate applies to teaching and practice of horse riding, animations, demonstrations, and access to sports facilities for equine use
• The reduced rate is 5.5% in mainland France and 2.10% in Guadeloupe, Martinique, and Reunion
• Refund of overpaid VAT can be claimed through administrative procedures or offset on future VAT declarations before December 31, 2026
• Correction of VAT amount on invoices may be required for transactions between taxable persons
• Related documents include regulations for agricultural activities and VAT rates for equine operations

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.

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