VATupdate

Share this post on

France: Reduced VAT Rates for Social and Medical-Social Facility Premises

  • Reduced VAT at 5.5% applies to supplies and self-supplies of premises used by certain social and medico-social institutions, including child protection facilities, youth/disabled housing, elderly care homes meeting regulated-loan criteria, adult disability facilities, and youth worker housing eligible for housing aid.
  • The same 5.5% rate also applies to supplies of building land intended for construction of premises for the relevant institutions.
  • Eligibility requires the institution to be non-profit, have disinterested management, provide temporary or permanent accommodation, and be covered by an agreement between the property owner/manager and the local state representative.
  • If works on these premises render the building “new” for VAT purposes, self-supplies of such works are also taxed at 5.5%, provided they are covered by the agreement.
  • Other improvement, conversion, fitting-out, or maintenance works on these premises are subject to 10% VAT, excluding green-space maintenance and cleaning.

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.



Sponsors:

Fiscal Solutions Bottom
Pincvision
VAT IT

Advertisements:

  • advert
  • iopole