As at January 2009, TVA is chargeable at the following rates in France:
19.6% (Standard Rate of TVA)
* Some foodstuffs
* Some pharmaceutical products
* Children’s car seats
* Some books
* Some newspapers
* Some periodicals
* Admission to some cultural services
* Admission to some amusement parks
* Some social housing
* Admission to sporting events
* Use of sporting facilities
* Social services
* Cremation services
* Some medical and dental care
* Some collection of domestic waste
* Some street cleaning
* Clothing (children and adults)
* Footwear (children and adults)
* Tobacco
* Household electricals
* Furs
* Jewels, jewellery
* Some gas and electricity
* Telephone services
* Petroleum products
* Motor vehicles
* Restaurants, bars and cafes
* Alcoholic beverages
* Some property
* Travel agencies
* Some pesticides
* Some treatment of waste water
* Some gold and currency
* Some legal services
* Works of art
* Collectors items
* Antiques
* Repairing bicycles, shoes and clothing
* Coiffure
5.5% (Reduced Rate of TVA)
* Some foodstuffs
* Water supplies
* Some pharmaceutical products
* Medical equipment for disabled persons
* Domestic transport of passengers
* Some books
* Admission to some cultural services
* Admission to some amusement parks
* Pay TV and cable TV
* Writers and composers
* Some social housing
* Agricultural inputs
* Hotel accommodation
* Some medical and dental care
* Some collection of domestic waste
* Some street cleaning
* Mineral water, lemonade and fruit juices
* Some gas and electricity
* Firewood
* Takeaways
* Cut flowers and plants
* Some property
* Some pesticides
* Fertilisers
* Some treatment of waste water
* Some legal services
* Repairing private dwellings completed at least 2 years ago
* Window cleaning in private households
* Domestic care services
2.1% (Super Reduced Rate of TVA)
* Some pharmaceutical products
* Some newspapers
* Some periodicals
* TV licence
(source =
http://www.brighton-accountants.com/france/tva-rates/)
: http://www.expat-consumer.com/index.php?topic=42.msg43#msg43
