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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.

How can we help you today

Do you have questions about how RMB can help your business? Send us an email and we’ll get in touch with you shortly, our VAT experts are always happy to help. You can also contact us by phone: +33 3 20 25 70 70.

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