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Appendix 18C: VAT reduced rates (France)


18 France

10% rate

A reduced rate of VAT of 10% is applied in France to the following goods:

  1. Ìý

    •ÌýÌýÌýÌý Medicines/pharmaceuticals not reimbursed by the social security.

  2. Ìý

    •ÌýÌýÌýÌý Wood for heating.

  3. Ìý

    •ÌýÌýÌýÌý Products for agricultural use such as fertilisers and pesticides.

  4. Ìý

    •ÌýÌýÌýÌý Plants and flowers for decorative use.

  5. Ìý

    •ÌýÌýÌýÌý Occasional supplies of art by a creator.

The 10% rate is also applied to the following services:

  1. Ìý

    •ÌýÌýÌýÌý Treatment by authorised thermal institutions.

  2. Ìý

    •ÌýÌýÌýÌý Passenger transport within France.

  3. Ìý

    •ÌýÌýÌýÌý Supply of furnished lodgings or in hotels and on classified campsites.

  4. Ìý

    •ÌýÌýÌýÌý Legal aid.

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