Tax authority clarified the VAT rate for intermediate deliveries of prepared food before retail sale.
France’s public finances authority has clarified the applicable Value Added Tax (VAT) rate for successive deliveries of prepared food products made between VAT-registered businesses before being sold as takeaway to the final consumer.
The guidance was issued through an official ruling (Rescrit) on 19 November 2025.
The ruling specifies how VAT should be applied at each stage of the supply chain when food products are transferred between businesses prior to reaching consumers. It aims to ensure consistent tax treatment and prevent disputes regarding the correct VAT rate.
The guidance references earlier documents, including BOI-TVA-LIQ-30-10-10 on reduced VAT rates for human consumption products and BOI-RES-TVA-000205, which covers VAT settlement for inter-business food deliveries before final sale.
The ruling was signed by Marie-Christine Brun, Deputy Director of Tax Legislation.
