- The specific VAT rate of 2.10% applies to certain pharmaceutical products as per Article 281 octies of the General Tax Code (CGI).
- This rate is applicable to:
- Magistral preparations
- Official medications
- Pharmaceuticals defined in Article L. 5121-8 of the Public Health Code (CSP)
- Blood products meeting specific criteria
- If the conditions are not met, human-use medications and some blood products may be subject to a reduced rate of 10% under Article 278 quater of the CGI.
- The specific rate also applies to medications with early access authorization or compassionate use frameworks as outlined in Article L. 5121-12 of the CSP.
- Importations and intra-community acquisitions of goods eligible for the 2.10% rate are also subject to this rate.
- A human-use medication is defined as any substance or composition with curative or preventive properties for human diseases, or used for medical diagnosis or physiological function modification.
- Medications eligible for the specific rate must comply with social security regulations and be reimbursable or partially covered by social security.
- This includes specialized medications, official medications, and magistral preparations that are:
- Reimbursable to insured individuals as per Article L. 162-17 of the CSS
- Approved for public use under Articles L. 5123-2 and L. 5123-3 of the CSP.
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.
