Applicable VAT Rate for Corn Deliveries Used for Non-Food Purposes Such as Biofuel Production

• The reduced VAT rate of 5.5% applies to corn deliveries intended for human or animal food, as per French tax law.
• This reduced rate is based on the product’s “normal” destination, not its actual use by the buyer.
• If the corn is ultimately used for purposes other than food (e.g., biofuel production), the reduced VAT rate still applies.
• Sellers are not required to verify the buyer’s actual use of the corn.
• The application of the reduced VAT rate is not affected by contractual clauses or the buyer’s subsequent use of the product.

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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