- This document, dated May 14, 2025, with legal identifier BOI-TVA-LIQ-10, concerns VAT rules and allows PDF export and social media/email sharing. A public consultation on VAT for art, collectibles, and antiques is open from May 14 to June 14, 2025, requiring signed email comments. Five main VAT rates exist in France (normal, two reduced, particular, zero), applicable in mainland France and adapted overseas. Reduced rates are based on goods/services characteristics, not buyer status, while the normal rate covers everything else.
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.
