VAT on veterinary medicinesTVA des médicaments vétérinaires
In France, veterinary medicines are subject to the standard VAT rate of 20%, with no distinction between companion animals and farm animals, while feed for food-producing animals is taxed at the reduced rate of 5.5%.
The French tax guidance (BOFiP) keeps medicines of any kind with an established veterinary use at the standard rate. This includes human-use products dispensed on a veterinary prescription, or relabelled for animal use (BOI-TVA-LIQ-40-10, § 290). The standard rate is 20%, and the reduced rate is 5.5% (French customs authority).
The BOFiP also states that veterinary medicines, and medicines given to animals, remain at the standard rate, with no distinction by species (BOI-TVA-LIQ-30-10-60, § 50).
The species distinction applies to feed. Feed for food-producing animals is taxed at 5.5% (BOI-TVA-LIQ-30-10-20, §§ 1 and 150). Feed for companion animals is taxed at the standard 20% rate (§§ 10 and 150). A dog, a cat or a dwarf rabbit is not a food-producing animal (§ 50). Products usually used for both kinds of animal are taxed at 5.5% (§ 160).
Sources
See also
- AMM The AMM is the marketing authorisation a veterinary medicine needs before it can be sold, granted in France by the ANMV or at EU level by the European Commission.
- RCP The RCP, or SPC (summary of product characteristics), is the official document attached to a veterinary marketing authorisation that sets out the medicine’s composition, target species, indications, dosage, contraindications and withdrawal periods (article 35 of Regulation (EU) 2019/6).