In France and in the French overseas territories, the following VAT rates apply.
France (without Corsica and DOM)
| Type | Designation | Rate | Description |
| Standard rate / Normal VAT rate | Taux normal de TVA | 20% | All taxable goods and services not covered by the other VAT rates |
| Reduced VAT rate | Taux intermédiaire de TVA | 10% | Hotel business, gastronomy, certain foodstuffs, cleaning, repairs and renovations of private dwellings |
| Taux réduit de TVA | 5,5% | Water supply, home care service, education sector,... | |
| Taux particulier de TVA | 2,1% | Medicines, press releases and television fees,... | |
| Zero VAT rate | Taux zéro | 0% | The zero rate applies in principle to intra-Community and international transport (excluding road and inland waterway transport) |
Corsica
| Type | Designation | Rate | Description |
| Standard rate / Normal VAT rate | Taux normal de TVA | 20% | The majority of goods: all products not affected by the other tariffs (these are the same as in metropolitan France, except for alcoholic beverages consumed locally). |
| Reduced VAT rate | Taux réduit de TVA | 10% | Catering, flat renovation, alcoholic beverages to be consumed on site, etc. |
| 5,5% | Certain food, equipment and services for people with disabilities, etc. | ||
| Taux particulier de TVA | 2,1% | Accommodation, transport, food, gas and electricity subscriptions, reimbursed medicines and the press, etc. | |
| 0,9% | Diverse Produkte (Liveshows etc.) | ||
| Zero VAT rate | Taux zéro | 0% | The zero rate applies in principle to intra-Community and international transport (excluding road and inland waterway transport) |
Guadeloupe, Martinique and Réunion
| Type | Designation | Rate | Description |
| Standardsatz / Normalsteuersatz |
Taux normal de TVA | 8,5% | Warenmehrheit: Alle Produkte, die von den anderen Sätzen nicht betroffen sind. |
| Ermäßigter Steuersatz | Taux réduit de TVA | 5,5% | Bestimmte Lebensmittel. |
| 2,1% | Unterkunft, Transport, Verpflegung, Wohnungsrenovierungsarbeiten, grundlegende Notwendigkeiten wie Gas- und Stromabonnements, Ausrüstung und Dienstleistungen für behinderte Menschen, Medikamente usw. | ||
| Taux particulier de TVA | 1,75% | Sonstiges (Schlachttiere...) | |
| 1,05% | Die Presse |
Mehrwertsteuersätze in anderen Gebieten
Französisch-Polynesien
-
Normalsteuersatz: 16%
-
Zwischentarif: 13%
-
ermäßigter Satz: 5%
Saint-Barthélemy
Mehrwertsteuer gilt nur für Immobilien.
Mehrwertsteuerfreiheit
In den folgenden Gebieten entfällt die Mehrwertsteuer : Guyana, Mayotte, Neukaledonien, Saint-Martin, Saint-Pierre-et-Miquelon und Wallis-et-Futuna.
Comments
0 comments
Please sign in to leave a comment.