Question 32213 — value added tax

Summary

Ms. Sylvia Pinel questions the Minister Delegate to the Minister of the Economy, Finance and Recovery, responsible for public accounts, on the VAT rate applicable to the sale of macro-organisms (insects, mites or nematodes). Feedback from the field reveals a different interpretation depending on the tax administrations regarding the application of the VAT rate to companies marketing macro-organisms. This difference in treatment is explained by a difficulty in interpreting article 278 bis of the general tax code (CGI). The latter, however, provides for the application of an intermediate rate of 10% to products of agricultural origin, having not undergone any processing and normally intended for use in agricultural production (art. 278 bis 3° of the CGI), a provision which companies in the sector could take advantage of. While the Government has put in place a national strategy for the deployment of biocontrol solutions and a glyphosate exit plan, the application of a VAT rate of 20% on the sale of macro-organisms seems contradictory. Furthermore, this decision would jeopardize the numerous companies in the sector, but would also have repercussions on farmers who use macro-organisms such as mentioned in Article L. 253-6 of the rural and maritime fishing code, as agents and products using natural mechanisms to combat pests in a targeted manner and promote pollination. These substitute products for plant protection products, which are also of interest to the non-agricultural sector (amateur gardeners and local authorities), are valuable levers for preserving biodiversity and responding to the challenges of the transition. ecological. Also, she asks him to clarify the interpretation of the article in question in order to allow companies marketing macro-organisms to better understand the future of their activity and to guarantee tax fairness across the entire territory.

Machine translation from French. The official text remains authoritative.

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