Fiscal subject related
General information
Content
Reduced 5,5% VAT rate now applies to:
- foodstuffs intended for human consumption;
- products normally intended for use in the preparation of these foodstuffs;
- products normally used to supplement or replace these foodstuffs.
On the other hand, the intermediate 10% VAT rate applies to products for agricultural use when they are normally intended for use in agricultural production and that are not intended for animal feed. Products of agricultural origin that have not undergone any processing, products of fishing, pisciculture, or poultry farming that have not undergone any processing.
Finally, the scope of the intermediate rate of 10% for products intended for animal consumption is also specified. Foodstuffs intended for animal consumption, products normally intended for use in the preparation of these foodstuffs, and those normally used to supplement or replace these foodstuffs are subject to this rate if one of the following conditions is met:
- these are products of agricultural origin, fishing, fish farming, or poultry farming that have not undergone any processing;
- these are raw materials, compound feed, or additives intended for animals producing foodstuffs that are themselves intended for human consumption.
Other news from France
New document was uploaded: S4F backoffice patch
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Please make sure to install all available patches sequentially (without skipping). For each patch it is specified for which countries it is released for and with this information and with information from release notes user should prioritize the installation of the patch if S4F Backoffice is used in specified countries. Even though the patch may be prioritized for specified countries please make sure to install all patches sequentially, including the previous ones (if any) even if they are not related to used countries. This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Please note that this patch contains changes for following country: France. Read more
New document was uploaded: S4F backoffice patch
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Please make sure to install all available patches sequentially (without skipping). For each patch it is specified for which countries it is released for and with this information and with information from release notes user should prioritize the installation of the patch if S4F Backoffice is used in specified countries. Even though the patch may be prioritized for specified countries please make sure to install all patches sequentially, including the previous ones (if any) even if they are not related to used countries. This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Please note that this patch contains changes for following country: Republic of Srpska. Read more
List of possible Partner Dematerialization Platform (PDP) operators in France
As per the e-invoicing mandate in France, businesses transitioning to electronic invoicing will be able to opt for one or several partner dematerialization platforms, or alternatively, the public invoicing portal. The French Ministry of Finance has published a roster of operators who have applied for the status of partner dematerialization platforms with the registration service. The purpose of... Read more
Supermarkets in France will have to display signs warning of "shrinkflation".
French supermarkets will soon be required to inform shoppers about "shrinkflation," a term for when product sizes decrease but prices don't. This follows government criticism of the practice. A proposed decree, now with the European Commission, would mandate that food retailers in France display notices whenever a product's size is reduced without a corresponding price drop. If adopted, this rule... Read more
New document was uploaded: Digital Product Passport
Do you even know what DPP is? Digital Product Passports (DPP) are set to play a crucial role in the European Union’s commitment to a circular economy. The purpose of this document is to provide you with a necessary overview of the upcoming Digital Product Passport requirements set to be implemented by the European Union. Read more
New document was uploaded: S4F backoffice patch
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Please make sure to install all available patches sequentially (without skipping). For each patch it is specified for which countries it is released for and with this information and with information from release notes user should prioritize the installation of the patch if S4F Backoffice is used in specified countries. Even though the patch may be prioritized for specified countries please make sure to install all patches sequentially, including the previous ones (if any) even if they are not related to used countries. This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Read more
New document was uploaded: S4F backoffice installer
S4F backoffice installer is intended for users who are installing the software for the first time. Please make sure to obtain latest version of installer and to apply all subsequent patches that are released subsequently. This package contains instruction, release notes, changelog and software packages required for deployment of this software component. This version of the Backoffice installer supports the following countries: Austria, Bulgaria, Croatia, France, Italy, Poland, Portugal, Romania, Slovakia and Slovenia. Read more