Published in the BOFiP, the guidance provides legal certainty for businesses producing and selling these organisms, which are essential for sustainable agriculture and biodiversity.
RF Report
The French tax authorities issued a rescript BOI-RES-TVA-000227 on 29 October 2025, clarifying the value-added tax (VAT) treatment for pollinating macro-organisms used in organic farming, gardens, green spaces, and public infrastructures (JEVI).
The rescript confirms that pollinator macro-organisms—including insects used to protect plants from pests—are subject to the reduced VAT rate of 5.5% under Article 278-0 bis of the French General Tax Code. Importantly, this rate applies based on the products’ intended purpose, not their actual use after sale.
This reduced rate covers all uses in organic farming and JEVI environments. Additionally, these organisms are officially classified as biocontrol products under French rural and maritime fishing law.
Published in the BOFiP, the guidance provides legal certainty for businesses producing and selling these organisms, which are essential for sustainable agriculture and biodiversity.
