- The reduced VAT rate of 5.5 percent applies only to services listed in specific sections of the tax code.
- Other services subject to reduced rates are taxed at 10 percent.
- Reduced rates apply to certain accommodation and rental services, and catering services.
- They also apply to energy subscriptions and heat supply from renewable sources.
- Water supply and evacuation operations are included.
- Certain shows and cultural admissions are covered.
- Passenger transport services are eligible.
- Waste management services for households are included.
- Personal assistance services qualify.
- Renovation work on residential properties over two years old is eligible.
- Energy efficiency improvements on older residential properties are covered.
- Various other services and operations, such as TV subscriptions and authorized thermal care, are included.
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.
