The French Finance Act for 2026 harmonises the VAT rates applicable to household waste collection and treatment services.
With effect from 1 March 2026, all household waste collection and treatment services are subject to a single reduced VAT rate of 5.5%. This brings to an end the previous patchwork of different rates depending on the nature or classification of the services involved.
The change is aimed at simplifying and clarifying the applicable framework, particularly for complex waste management and treatment operations, which had previously given rise to interpretation difficulties and inconsistent tax treatment.
The French tax authority updated its guidance accordingly in BOI-TVA-LIQ-30-20-70 on 15 April 2026.
