Question 10611 — value added tax

Summary

Mrs. Yolaine de Courson draws the attention of the Minister of Action and Public Accounts to the amount of value added tax (VAT) in the field of funeral directors. The external service of funeral directors (the transport of bodies, the organization of funerals, the supply of coffins and urns) is defined in article L. 2223-19 of the general code of local authorities as being a “public service mission ". Funeral services are therefore of public utility and each citizen will need them during their life. Only two services required during funerals benefit from a special VAT rate of 10%: ornamental horticulture and floriculture products which have not undergone any transformation and body transport operations, before and after burial, carried out by approved service providers using vehicles specially designed for this purpose. All other services and goods in this area are subject to VAT at the standard rate of 20%, according to article 278 of the general tax code. The obligation to place the body of the deceased in a coffin is also provided for in article R. 2213-26 of the general code of local authorities (except in the cases provided for in article R. 2213-26). However, the cost of a coffin alone is between 500 euros (for a cardboard coffin intended for cremation) and 8,000 euros excluding tax. No reduced VAT rate is provided to allow families with limited means to offer a decent burial to their loved ones without putting themselves in a delicate financial situation. Also, she would like to know whether a coffin or any other device for placing a body or ashes could not be considered as primary property. necessity allowing a VAT rate reduced to 5.5% or 7%.

Machine translation from French. The official text remains authoritative.

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