France Tax Agency Updates Administrative Doctrine on VAT Rates for Food Products, Prepared Meals

The French General Directorate of Public Finance Nov. 19 posted online an updated administrative doctrine on VAT rates for food products and prepared meals. Topics covered include: 1) a 5.5 percent reduced VAT rate for foodstuffs intended for human consumption, with specified exclusions; 2) a 5.5 percent VAT rate for intermediate supplies between VAT payers and a 10 percent rate for final sales to consumers for immediate consumption; 3) a 10 percent reduced VAT rate for take-away or delivery sales of food products and catering services; 4) a 20 percent standard VAT rate for alcoholic beverages and a 5.5 percent ...