Standard VAT Rate Applies to Taxable Service Provisions; Public Consultation on Reduced Rate Removal

• The normal VAT rate applies to services unless a different rate is specified by law.
• This rate covers purchases, imports, sales, and other listed services.
• Social services and common needs are subject to the normal rate, excluding non-medical beauty care.
• Medical care in hospitals, clinics, and similar establishments is taxed at the normal rate unless exempted by specific tax code articles.
• Medical care must be prescribed by a practitioner to qualify.
• Operating room rentals are taxed at the normal rate.
• Revenue from nurse placement services is taxed at the normal rate.
• Pharmaceutical products in packages are taxed at their own rates.
• Sales of medications and supplies are taxed at their own rates and must be accounted for separately.
• Supplies necessary for medical care are included in the service cost and not separately taxed.
• Beauty treatments like wrinkle treatment and massages are taxed at the normal rate.
• Thermal care services are subject to specific conditions.

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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