{"id":6902,"date":"2023-04-17T00:00:34","date_gmt":"2023-04-16T22:00:34","guid":{"rendered":"https:\/\/www.altertax-avocats.com\/vat-towards-the-end-of-reduced-rates\/"},"modified":"2024-07-30T15:28:32","modified_gmt":"2024-07-30T13:28:32","slug":"vat-towards-the-end-of-reduced-rates","status":"publish","type":"post","link":"https:\/\/www.altertax-avocats.com\/en\/vat-towards-the-end-of-reduced-rates\/","title":{"rendered":"VAT: towards the end of reduced rates?"},"content":{"rendered":"

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Faced with inflation, the energy crisis and environmental challenges, there is a strong temptation to implement general or targeted VAT cuts. However, in its report on VAT<\/a>, the Conseil des pr\u00e9l\u00e8vements obligatoires (CPO) points out that these reduced rates are costly for public finances, economically inefficient and rarely evaluated. Explanations.<\/strong><\/p>\n

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VAT and reduced rates in France<\/strong><\/h2>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

[\/et_pb_text][et_pb_text _builder_version=”4.18.0″ _module_preset=”default” global_colors_info=”{}” theme_builder_area=”post_content”]<\/p>\n

Value-added tax (VAT) is an indirect consumption tax collected by businesses and charged to customers on the goods and services they purchase in France.
In 2021, VAT was the third highest revenue-generating tax in France, with a yield of \u20ac186 billion, or 17% of compulsory levies.
However, according to the CPO, VAT yield is threatened by two phenomena: the development of tax fraud<\/a>, and the multiplication of reduced rates.<\/p>\n

To avoid any risk of tax competition between Member States, reduced VAT rates have been harmonized at European level.
Until 2022, they were strictly regulated.
\nWith the exception of a freeze clause for VAT rates applied prior to 1992, the 2006 VAT Directive<\/a> allowed only one full rate of at least 15% and two reduced rates of at least 5%.
The April 5, 2022 Directive<\/a> on VAT rates opened up new possibilities for Member States to adopt reduced rates, including new goods and services eligible for these rates, and the option for States to apply a reduced rate of less than 5% and a zero rate on a list of priority goods and services. <\/p>\n

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Reduced rates are expensive<\/strong><\/h2>\n

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While VAT is intended to finance public services, reduced rates represent a shortfall of around 47 billion euros for French public finances.<\/p>\n

Among the reduced rates, the 5.5% rate on water, non-alcoholic beverages and human food products represents a cost of 20.1 billion euros, while the 10% rate for housing work other than energy renovation costs the public purse 3.3 billion euros.<\/p>\n

These rates reduce VAT revenues. At the same time, they entail additional costs, with tax authorities having to carry out checks to ensure that companies are applying the various rates correctly.<\/p>\n

For businesses, it’s not always easy to determine the applicable rate for certain products and services, and this multitude of VAT rates is also a source of complexity, wasting time and money.<\/p>\n

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Reduced VAT rates of limited effectiveness<\/strong><\/h2>\n

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According to the CPO, the economic effects of a VAT cut on prices, employment or activity have not been demonstrated.
To boost the economy, the CPO points out that following the health crisis of 2020, several countries, such as Germany, implemented sectoral or general VAT cuts. However, empirical studies have demonstrated the limited effects of these measures at a high cost.<\/p>\n

Similarly, in the face of the energy shock and inflation, a cut in VAT on energy appears less effective than other instruments such as the tariff shield or the energy voucher.<\/p>\n

The CPO therefore believes that the adoption of new reduced VAT rates should be avoided in favor of other tools to pursue economic, environmental and public policy objectives, such as targeted transfers, excise duties, the emission allowance system or regulatory standards.<\/p>\n

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Reduced rates with uncertain consequences<\/strong><\/h2>\n

[\/et_pb_text][et_pb_text _builder_version=”4.18.0″ _module_preset=”default” global_colors_info=”{}” theme_builder_area=”post_content”]<\/p>\n

Once introduced, the impact of reduced VAT rates on the sectors concerned is not analyzed. No detailed economic evaluation exists for the reduced VAT rates of 5.5%.<\/p>\n

What’s more, when studies do exist showing the ineffectiveness of reduced rates, no conclusions are drawn. For example, a 2014 INSEE study<\/a> estimated that only 20% of the VAT cut in the restaurant sector would be passed on in prices. Similarly, the 2016 Cour des Comptes report<\/a> concluded that the 10% rate applicable to non-energy home improvements was not efficient. However, these reduced rates are still applicable.<\/p>\n

In the interests of transparency and performance, the CPO therefore recommends that no new reduced rates be introduced, and that existing reduced VAT rates be more closely monitored and evaluated by the CPO or an ad hoc body.<\/p>\n

Depending on the results of these analyses, ineffective reduced rates should be eliminated or raised to a higher rate.<\/p>\n

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Faced with inflation, the energy crisis and environmental challenges, there is a strong temptation to implement general or targeted VAT cuts. However, in its report on VAT, the Conseil des pr\u00e9l\u00e8vements obligatoires (CPO) points out that these reduced rates are costly for public finances, economically inefficient and rarely evaluated. 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