France Tax Agency Posts Administrative Doctrine on VAT Rates for Waste Collection, Treatment Services

The French General Directorate of Public Finance Sept. 17 posted an administrative doctrine on VAT rates for waste collection and treatment services. The administrative doctrine includes: 1) the 5.5 percent reduced VAT rate on separate collection services, recycling center operations, and sorting and material recovery services; 2) the 10 percent reduced VAT rate on household and similar waste collection and treatment services when conditions for the 5.5 percent rate aren’t met; 3) the standard 20 percent VAT rate applicable when the value of supplies or spare parts exceeds 50 percent of the service cost, and for certain transport services; and ...