Update:
Eco contributions France

Publication of the new 2021 guide for the Eco-packaging eco-contribution

CITEO has published its new tariff list applicable from January 1, 2021 concerning the "Eco-Emballages" taxes.

Download the guide from the citeo website (in french).

Introduction of a new definition of alcoholic beverages for VAT purposes

Following the law of December 28, 2019, the French authorities introduced a new article "298 octodecies of CGI" which distinguishes:

  • "Alcohols and alcoholic beverages" which designate all alcoholic products, regardless of their qualification as beverages.
  • "Alcoholic beverages" which designate the only products that can be qualified as beverages with an alcoholic strength exceeding 1.2% vol. or, in the case of beers 0.5% vol. These alcoholic drinks are excluded from reduced VAT rates.

The precision of the alcoholic character differs from the definition of alcoholic beverages resulting from regulation 2658/87 of the Council of 23 July 1987 in the sense of which all drinks with an alcoholic percentage greater than 0.5% (and not only beers) are considered alcoholic beverages.

Read more on the BOFIP website (in french).

New eco-contribution on toys from 2022

From 2022, a new eco-contribution amounting to 3% will be applied to each toy sold on French territory.

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