France Clarifies VAT Rates for Household Waste Management Services in 2025

• The reduced VAT rate of 5.5% applies to services directly related to separate collection, sorting, and material recovery of household waste.
• A 10% reduced VAT rate applies to other collection and treatment services, and to complementary services not covered by the 5.5% rate.
• Ancillary services (e.g., transport, storage, equipment maintenance) follow the main service’s VAT rate if supplies/parts are less than 50% of the total cost; otherwise, supplies are taxed at the standard 20% rate.
• For transport of compost or waste, the VAT rate depends on whether it is an accessory or a distinct service: accessory services follow the main rate, distinct services are taxed at 20%.
• The new guidance provides clear rules for applying VAT rates to household waste management services.

Source: easytax.co

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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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