- This document, published on May 14, 2025, with legal identifier BOI-TVA-LIQ-30-20-100, outlines services subject to a reduced VAT rate. These include television subscriptions, thermal establishment services, legal aid by lawyers, author and performer rights transfers, and public services by local authorities. The reduced rate also applies to agricultural services, artificial insemination, and press agency information. Specific tax code sections provide further details on the application of these reduced VAT 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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