- France’s public finances authority clarified the VAT rate for prepared food products delivered between VAT-registered businesses before retail sale.
- The clarification was issued via an official ruling (Rescrit) on 19 November 2025.
- The guidance details how VAT should be applied at each stage of the supply chain to ensure consistency and prevent disputes.
- It references previous documents on reduced VAT rates and VAT settlement for inter-business food deliveries.
- The ruling was signed by Marie-Christine Brun, Deputy Director of Tax Legislation.
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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