- Certain agricultural inputs can be taxed at a reduced VAT rate of 5.5 percent if they are of agricultural, fishing, aquaculture, or poultry origin, or at a 10 percent rate for certain fertilizers. Other agricultural inputs are subject to the standard rate.
- Agricultural production includes activities like beekeeping, forestry, sericulture, rabbit farming, and snail farming as per the directive 2006/112/CE.
- For operations before September 30, 2024, parties can agree to waive certain procedures without issuing corrective invoices.
- Agricultural, fishing, aquaculture, and poultry products include all animal and plant products, living or dead, processed or not, including hunting, fishing, shellfish farming, and more.
- Products from forestry, horticulture, and ornamental floriculture have their own tax regime.
- Fertilizers and phytopharmaceuticals are taxed at 10 percent, a specific exception to the 5.5 percent rate.
- A 5.5 percent reduced rate applies to deliveries of agricultural, fishing, aquaculture, or poultry products intended for agricultural production.
- These products also benefit from the 5.5 percent rate for human food and animal feed for food-producing animals, with a 10 percent rate for immediate consumption.
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.
