VAT Rates for Agricultural Processing and Forestry Operations: Applicable Tax Guidelines

• TVA rates for agricultural products and forestry operations are specified in the CGI.
• Work on agricultural products is subject to the rate for the final product.
• Forestry work does not benefit from the specific regime but has a reduced rate of 10 percent when done for agricultural operators.
• Operations on agricultural, fishing, pisciculture, or aviculture products can have a reduced rate if they meet specific conditions.
• To qualify for the reduced rate, the service must be an operation on the product and the product must remain for food or agricultural production.
• Packaging and sanitary fees can be included in the reduced rate if part of the operation.
• Some services are always subject to the normal rate.

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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