VAT Rates for Public Household Waste Management Services: Reduced and Standard Rates Explained

• Waste management services for households are subject to either the reduced VAT rate of 5.5% or the standard rate of 20%, depending on their characteristics.
• The 5.5% rate applies to collection and treatment of household waste and similar waste, as well as related services, provided there are no special technical requirements.
• Other services (e.g., medical or industrial waste management) and sales of equipment are taxed at the standard 20% rate, even if part of public waste management.
• When services with different VAT rates are bundled, contract terms must be analyzed to determine if a single (higher) rate applies or if each service is taxed separately.
• Waste management includes all activities from sorting and collection to final treatment and post-closure monitoring of storage sites; the reduced rate applies only under certain conditions.

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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