France – VAT rate changes January 2014

On 1 January 2014 the VAT rates changed as described below:

– Standard VAT rate: from 19.6% to 20% applicable to all products which do not qualify for reduced rate.

– Reduced VAT rate: from 7% to 10% applicable among other things to foods ready for immediate consumption and restaurants, hotel accommodation, transport.

– The reduced rate of 5.5% was expected to be decreased down to 5%. This change has been cancelled by the National assembly. The vote was confirmed by the Senate and the reduced rate applicable among other items to foods not ready for immediate consumption, water remains at 5.5%

– Super reduced rate of 2.1% will remain unchanged. The super reduced rate is applicable to most medicine and newspapers.

– In Corsica the 8% rate will increase up to 10%

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