VAT rates in the energy and waste sector

Verified 15 January 2024 - Directorate for Legal and Administrative Information (Prime Minister)

Different VAT rates apply in the energy and waste sector. We present the main rates in this sheet.

Metropolitan France

The subscription for the supply of electricity of a power of less than 36 kilovolt-ampere is subject to VAT at 5.5%.

Corsica

The subscription for the supply of electricity of a power of less than 36 kilovolt-ampere is subject to VAT at 2.1%.

Martinique, Guadeloupe, Reunion

The subscription for the supply of electricity of a power of less than 36 kilovolt-ampere is subject to VAT at 2.1%.

Metropolitan France

The subscription for the supply of heat energy is subject to VAT at 5.5%.

The supply of heat is also subject to VAT at 5.5% where it is produced at least 50% from the following:

  • Biomass
  • Geothermal energy
  • Solar thermal energy
  • Waste
  • Recovery energy
Corsica

The subscription for the supply of heat energy is subject to VAT at 2.1%.

The supply of heat is also subject to VAT at 2.1% where it is produced at least 50% from the following:

  • Biomass
  • Geothermal energy
  • Solar thermal energy
  • Waste
  • Recovery energy
Martinique, Guadeloupe, Reunion

The subscription for the supply of heat energy is subject to VAT at 2.1%.

The supply of heat is also subject to VAT at 2.1% where it is produced at least 50% from the following:

  • Biomass
  • Geothermal energy
  • Solar thermal energy
  • Waste
  • Recovery energy

Metropolitan France

The subscription for the supply of combustible natural gas is subject to VAT at 5.5%.

Corsica

The subscription for the supply of combustible natural gas is subject to VAT at 2.1%.

Martinique, Guadeloupe, Reunion

The subscription for the supply of combustible natural gas is subject to VAT at 2.1%.

Metropolitan France

The following supplies are subject to VAT at 5.5% :

  • Separate Collection
  • Waste collection
  • Sorting and waste recovery of households and other waste

Supplies of services which enable such transactions to take place properly shall also be subject to VAT at 5.5%.

Corsica

The following supplies are subject to VAT at 5.5% :

  • Separate Collection
  • Waste collection
  • Sorting and waste recovery of households and other waste

Supplies of services which enable such transactions to take place properly shall also be subject to VAT at 5.5%.

Martinique, Guadeloupe, Reunion

The following supplies are subject to VAT at 2.1% :

  • Separate Collection
  • Waste collection
  • Sorting and waste recovery of households and other waste

Supplies of services which enable such transactions to take place properly shall also be subject to VAT at 2.1%.

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