Clarification on the 5.5% VAT Rate for Animal Feed

On November 20, 2024, the French Tax Administration published an important update in the Official Bulletin of Public Finances (BOFIP) regarding the application of the reduced 5.5% VAT rate for certain products intended for animal feed.

Products eligible for the 5.5% reduced VAT rate:

Food intended for animals that produce food for 

human consumption.  

Products used in the preparation of such 

animal feed.  

Products used to complement or replace 

these feeds.

📦Products eligible for the 5.5% VAT rate:

Raw materials and compound feeds.

Additives and premixes used in the animal food 

supply chain.  

❌  Products excluded from the reduced VAT rate:

Pet food remains subject to the standard VAT rate.

This clarification is essential for producers, distributors, and stakeholders in the agri-food sector. For more details, consult the BOFIP: Direct access to the text

Practical tip: Verify the compliance of your products to benefit from the reduced VAT rate and adjust your tax declarations accordingly.

Need advice on applying this measure? Don't hesitate to contact us for personalized support.