- The VAT rate for agricultural, fishing, aquaculture, and poultry products depends on their normal destination.
- The lowest applicable rate is used when products have multiple normal destinations.
- Examples of applicable rates for animal products are provided based on their nature and normal destination.
- Meat and related products for human or agricultural use have a 5.5 percent rate.
- Live fighting bulls for bullfighting have a 20 percent rate.
- Animal by-products not for human or animal consumption or agricultural use have a 20 percent rate.
- Category 1 and 2 animal by-products with health risks have a 20 percent rate unless used as agricultural inputs.
- Category 3 animal by-products generally have a 5.5 percent rate unless used for specific purposes like pet food or incineration.
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.
