- TVA rates for agricultural products and forestry operations are specified in the CGI.
- Work on agricultural products is subject to the rate for the final product.
- Forestry work does not benefit from the specific regime but has a reduced rate of 10 percent when done for agricultural operators.
- Operations on agricultural, fishing, pisciculture, or aviculture products can have a reduced rate if they meet specific conditions.
- To qualify for the reduced rate, the service must be an operation on the product and the product must remain for food or agricultural production.
- Packaging and sanitary fees can be included in the reduced rate if part of the operation.
- Some services are always subject to the normal rate.
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.
