03.23.22

VAT reduced rate application for certain products

In line with what we are seeing in many other European countries, France is implementing further fiscal measures as a direct response to the Covid pandemic.

Further to the 2022 French Finance Law, the reduced rate of 5.5% will continue to apply to specific products such as gels and face masks, until 31 December 2022.

The French Finance Law also stipulates that the reduced 5.5% VAT rate will apply to the following products:

• Certain foodstuffs
• Products intended to be used in the preparation of these foodstuffs
• Products intended to supplement or replace these foodstuffs.