Reduced VAT Rates for Agricultural Processing and Forestry Services: New Guidelines and Applications

• VAT rates for agricultural products and forestry work are specified in the tax code.
• Work on agricultural products is subject to the rate for the final product if it is intended for agricultural production.
• Forestry work does not benefit from the specific regime but has a reduced TVA 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 a product eligible for the reduced rate and intended for food or agricultural production.
• Services related to the operation by the same operator are also eligible for the reduced rate.
• Packaging and sanitary fees are examples of services that can be included in the reduced rate if part of the operation.

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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