Personal Protective clothing at reduced VAT rate due to Covid19

Per an order issued on July 23rd, 2020, the French government has defined the list of personal protective clothing eligible for the reduced VAT rate of 5.5%, which had originally been applied since April 25th, 2020 to masks and protective equipment, as well as products intended for personal hygiene.

Article 30-0 G Annex IV of the CGI lists the personal protective clothing benefiting from the 5.5% VAT rate:

Definition of personal protective clothing - Article 30-0 G

(you can read the original article on legifrance.gouv.fr)

Personal protective clothing includes:

Protective goggles and visors (and interchangeable components) including:

  • products (defined by standard EN 166: 2001) that have passed appropriate standards (mark 3) during liquid projection tests;
  • visors, with the following adaptations:
    • Specifications for resistance to aging, corrosion and ignition are not required;
    • The optical class is minimum 2;
    • The marking and the information provided by the manufacturer indicate a limited application for protection against covid-19;
  • products defined by a foreign standard recognized as equivalent to the standard mentioned in a of 1 °;

Medical devices, which are listed below:

  • Medical examination gloves falling under class I and surgical gloves falling under class IIa;
  • Class I gowns, blouses, labcoats and aprons;
  • Mob caps and overshoes falling under class I.
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