Pursuant to Article 278 bis (3) bis of the French General Tax Code, and since 01-01-2016, the reduced rate of 10% of VAT now applies to purchase, import and acquisition transactions intra-Community, sales, delivery, commission, brokerage or in the form of firewood, agglomerated forestry products for heating, wood waste for heating and horticultural products and ornamental floriculture that has not undergone any processing.
In summary, this means that the VAT rates to be applied for forest products this year will be as follows:
Firewood: 10%
Wood energy: 10%
Industrial wood: 20%
Lumber: 20%
Forest owners subject to VAT, be careful when invoicing your wood sales!
