Taxation of Services at Standard Rate: Guidelines for VAT Liquidation and Normal Rates.

• Services are subject to the normal VAT rate if a different rate is not specified by legislation
• Normal VAT rate applies to various services including medical care, room rentals, and nursing services
• Medical care provided in hospitals, clinics, and other healthcare facilities is subject to the normal rate
• Pharmaceutical products provided as part of a package deal are subject to their own VAT rate
• A separate VAT rate applies to aesthetic and beauty treatments
• Services provided by authorized thermal establishments are taxed at a reduced rate
• A reduced rate of 5.5% applies to certain services related to disability

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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