VAT Rates for Agricultural, Fishing, Aquaculture, and Poultry Products Delivery

• 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.

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