Value Added Tax / VAT


Dernière mise à jour le :14/11/2019


VAT is a tax on goods collected by businesses and, ultimately, paid entirely by the final purchaser.

VAT is applied at different rates depending on products or services taxed. There are three rate:

- the standard rate is fixed at 20%,

- the intermediate rate is fixed at 10 %;

- the reduced rate is fixed at 5.5% (for food products, most notably).

A specific rate of 2.1% is applied to reimbursable medicines, amongst other things.

Some measures are particular for Corsica and the overseas departments.