Applicable VAT Rates for Equine Transactions and Services in the Agricultural Sector in France

• Different VAT rates apply to transactions involving equines (horses and related animals) and related services.
• The reduced VAT rate of 5.5% applies to equines and services when they are used for food preparation or agricultural production, including young equines.
• By default, equines are not considered as primarily intended for food or agricultural production, so the reduced rate does not generally apply unless specific conditions are met.
• Since January 1, 2024, France more broadly applies the reduced VAT rate to live equine deliveries and related services, including riding lessons, equestrian activities, and access to equestrian sports facilities.
• For equines used in agricultural production, such as for breeding, the reduced VAT rate applies, and the seller must prove the intended use.

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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