France Updates VAT Rates for Waste Collection and Treatment Services in New Doctrine

• The French General Directorate of Public Finance issued guidance on VAT rates for waste services.
• A 5.5 percent VAT rate applies to separate collection, recycling centers, and sorting services.
• A 10 percent VAT rate applies to household waste services if the 5.5 percent rate conditions are not met.
• A 20 percent VAT rate applies when supply or spare part costs exceed 50 percent of service cost and for certain transport services.
• Related services must be directly linked to waste management to qualify for reduced rates.

Source: news.bloombergtax.com

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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