What are the VAT rates for personal services?
Verified 09 June 2023 - Legal and Administrative Information Directorate (Prime Minister)
Personal services are the provision of services to individual customers. They are carried out by a personal services organization, an association or an individual contractor (including a micro-contractor). The VAT rate varies according to the nature of the service.
Personal services may be subject either to the standard rate of VAT equal to 20%or at one of the following reduced rates: 5.5% and 10%.
In order to benefit from one of the reduced rates, personal services must be provided by bodies, associations or companies who made a statement or obtained a approval or a authorisation to deliver services.
The company or body must also carry out its service to the person of exclusive manner. It must therefore offer only personal service activities.
If this is not the case, the company or body cannot not to benefit from the reduced rate VAT.
Please note
Some organizations or companies (group nurseries, intermediate associations, etc.) may benefit from a derogation to carry on their business in a manner consistent with non-exclusive and benefit from the reduced rate of VAT.
Moreover, as regards the supply of services by intermediaries to an individual employer, only so-called ‘opaque’ intermediaries may benefit from reduced VAT rates. The so-called "transparent" intermediaries will be subject to the standard VAT rate.
To learn more, you can consult the Bofip article dedicated to the subject.
Scenario | Rate |
|---|---|
Assistance in the daily activities of life for the elderly and people with disabilities or chronic diseases including sick care (except care and medical procedures) | 5.50% |
Accompaniment of elderly people and people with disabilities or chronic pathologies in their movements outside their home (walks, everyday life...) | 5.50% |
Mobility aid and transport for people with mobility difficulties | 5.50% |
Driving a car of the elderly and people with disabilities or chronic medical conditions | 5.50% |
Activity of a sign language interpreter, a written technician and a completed spoken language coder | 5.50% |
Aesthetic care at home for dependent people | 10% |
Care and walking of pets (except veterinary care and grooming), for dependent persons | 10% |
Home child care and support for children in their movements outside the home (walking, transport, everyday activities) | 10% |
Home School Support | 10% |
Home classes (excluding school support) | 20% |
Administrative assistance at home | 10% |
Small gardening operations (including brush clearing) | 20% |
Maintenance of the house and housework | 10% |
Small crafts work | 10% |
Preparing meals at home including time spent shopping | 10% |
Meal delivery at home | 10% |
Personal services activities subject to authorization
Applicable rates
List of activities benefiting from the 5.5% and 10% rates