- The normal VAT rate applies to services unless a different rate is specified by law.
- This rate covers purchases, imports, sales, and other listed services.
- Social services and common needs are subject to the normal rate, excluding non-medical beauty care.
- Medical care in hospitals, clinics, and similar establishments is taxed at the normal rate unless exempted by specific tax code articles.
- Medical care must be prescribed by a practitioner to qualify.
- Operating room rentals are taxed at the normal rate.
- Revenue from nurse placement services is taxed at the normal rate.
- Pharmaceutical products in packages are taxed at their own rates.
- Sales of medications and supplies are taxed at their own rates and must be accounted for separately.
- Supplies necessary for medical care are included in the service cost and not separately taxed.
- Beauty treatments like wrinkle treatment and massages are taxed at the normal rate.
- Thermal care services are subject to specific 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.
