- Reduced VAT rates apply to certain taxable products
- Products include those for human and animal consumption, agriculture, forestry, horticulture, and floriculture
- Books and special equipment for disabled persons are included
- Certain medicines, condoms, art, collectibles, feminine hygiene products, and HIV self-tests are covered
- The reduced VAT rate for COVID-19 related products was removed effective January 1, 2025
- Previous comments can be found in earlier versions of the relevant tax documentation
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.