Reduced VAT Rates for Taxable Services – Scope and Application Guide

• Reduced VAT rate of 5.5% applies to specific services listed in the tax code
• Other services subject to reduced rates are taxed at 10%
• Reduced rates apply to various services such as accommodation, catering, energy supply, water supply, entertainment, transportation, waste management, personal assistance services, and more
• Services related to TV subscriptions, thermal care facilities, and artistic rights transfers are also taxed at reduced rates

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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