France Confirms 5.5% VAT Rate for Biocontrol Macro-Organisms Used in Sustainable Agriculture

• French tax authorities clarified the VAT rate for pollinating macro-organisms used in organic farming, gardens, green spaces, and public infrastructures.
• These organisms are subject to a reduced VAT rate of 5.5% under Article 278-0 bis of the French General Tax Code.
• The reduced rate applies based on the intended purpose of the products, not their actual use after sale.
• The guidance provides legal certainty for businesses and supports sustainable agriculture and biodiversity.

Source: regfollower.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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