Question 43137 — value added tax

Summary

Ms. Christine Hennion draws the attention of the Minister of the Economy, Finance and Recovery to the application of the reduced VAT rates applied to products adapted to the fight against the spread of the covid-19 virus applicable until December 31, 2021. For more than a year, the exceptional and beneficial reduction in the VAT rate on covid products, going from 20% to 5.5%, has enabled numerous associations and private establishments not to able to deduct VAT from their purchases to better equip themselves to face the crisis that we have experienced to date. Likewise, public establishments (including hospitals) which negotiate their budgets inclusive of VAT (all taxes included) and not excluding taxes were able to benefit from this reduction. Anticipating the end of reduced rates and the return to the normal rate on January 1, 2022, for budgetary reasons we are witnessing a surplus of orders for “stockpile” masks, gels and protective clothing even though certain actors are once again experiencing episodes of shortage in the midst of the epidemic recovery. It seems difficult to envisage maintaining this fiscal calendar with the arrival on French territory of the Omicron variant and the health protocols revised upwards. In order to increase vigilance, protection and barrier gestures are more than ever to be maintained with always the same tax incentives. It would be a shame if certain establishments, businesses or associations let their guard down for budgetary reasons. She asks him for his opinion on this subject.

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