Question 43288 — value added tax

Summary

K bis of article 278-0 bis of the general tax code (CGI), in its wording resulting from article 5 of law no. 2020-473 of April 24, 2020 on amending finances for 2020 provides for the application of the reduced rate of value added tax (VAT) of 5.5% to deliveries, imports and intra-community acquisitions relating to suitable masks and protective clothing in the fight against the spread of the covid-19 virus. The K ter of article 278-0 bis of the CGI, in its wording resulting from article 6 of the same amending finance law, also provides for the application of this same reduced rate of VAT to products intended for personal hygiene also adapted to this fight. The benefit of these provisions was to end on December 31, 2021. However, the Government considered that the persistence of the Covid-19 pandemic made them necessary. temporary renewal. Thus, article 31 of Law No. 2021-1900 of December 30, 2021 on finances for 2022 carries out this renewal until December 31, 2022.

Machine translation from French. The official text remains authoritative.

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