France’s Reduced VAT Rates for Food, Medicines, Agriculture and Art

• France uses multiple reduced VAT rates (5.5%, 10%, and 2.1%) in addition to the standard 20% rate, with treatment depending on product type, use, and sale conditions.
• Most human food is taxed at 5.5%, but some items like alcohol, margarines/vegetable fats, caviar, and certain sweets/chocolate remain at 20%; prepared food for immediate consumption may be taxed at 10%.
• Agricultural products and inputs can qualify for reduced rates, such as 5.5% for certain seeds and plants and 10% for some fertilizers and soil conditioners, if legal conditions are met.
• Medicines generally fall under 10%, but certain reimbursable or specially listed medicines qualify for the super-reduced 2.1% rate.
• France also gives reduced VAT treatment to qualifying works of art, collectors’ items, and antiques.

Source: fiscal-requirements.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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