VAT Important Notice

Important Notice for VAT when you add (Products & Services) on Pi Gates as Vendors :

You are legally responsible for applying the correct VAT rate for your business activity when you add products & services in your account on Pi Gates, and also to declare it to the Tax authority in accordance with the laws of your country, so please read carefully this notice : 

In your Account go to “Services-Products”, then click on “Add New”, then after adding all information about your (product / service) go to the bellow and click on “Tax” and chose the tax according to your activity and the product / service that you publish for sale on Pi Gates, & be careful to take in consideration these information in choosing your VAT Tax rate:

In France and other European countries the VAT Tax rates are applied as :

1. The standard rate (20%)
This rate applies to almost all goods and services. If an activity is not listed among the exceptions below, it is automatically taxed at 20%.

* Everyday consumer goods: Clothing, footwear, cosmetics, furniture, household appliances, electronic equipment.
* Default services: IT services, marketing agencies, consulting firms, legal or accounting services.
* Automotive & Energy: Vehicle sales (new and used), fuel (petrol, diesel).
* Beverages: All alcoholic beverages (whether in-store, takeaway, or in restaurants).
* Construction: New build construction work.

2. The intermediate rate (10%)
This rate primarily targets the accommodation, transport, and leisure sectors, as well as home improvement.

* Food service: Meals consumed on-site, takeaway prepared dishes intended for immediate consumption (such as hot sandwiches or burgers).
* Hospitality: Hotel room rentals, campsites, and tourist accommodation.
* Passenger transport: Train, bus, and metro tickets; domestic taxi or air travel.
* Home improvement work: Renovation, fitting-out, conversion, and maintenance work on homes completed more than two years ago.
* Culture and leisure: Admission fees for theme parks, fairs, museums, zoos, and cinemas, and services related to Certified Personal Services / Childcare / Elderly Care.

3. The reduced rate (5.5%)
This rate applies to essential goods and environmental priorities.

* Basic foodstuffs: Raw or unprocessed food products (bread, milk, meat, fruit and vegetables, water, non-alcoholic beverages sold in sealed containers for later consumption). * Household energy: Electricity and natural gas network subscriptions.
* Energy renovation: Work aimed at improving the energy efficiency of homes older than two years (thermal insulation, high-efficiency boilers).
* Publishing and culture: Books (physical or digital) and tickets for certain live performances (after the first 140 shows).
* Equipment for the disabled: Special devices and equipment for people with reduced mobility or disabilities.

4. The super-reduced rate of 2.1%
This is a very specific rate, rare in Europe, applied to sectors of major public or cultural interest.

* Healthcare: Medicines reimbursable by Social Security.
* Media: Sales and subscriptions for the print press (newspapers, news magazines) and online press services.
* Live performance: Tickets for the first 140 performances of certain shows (theater, concerts, circus).
* License fee: Public broadcasting contribution.

5. VAT-exempt activities (0% rate):
a). Activities exempt by nature (General interest)
French law exempts numerous activities from VAT for reasons of public health, education, or social solidarity:
Healthcare: Consultations with doctors, dentists, physiotherapists, and nurses, as well as hospitalization costs.
Education and training: School and university courses, private tutoring provided by individuals, and continuing vocational training organizations (subject to obtaining prefecture approval).
Banking and insurance: Granting of credit, bank account management, or taking out insurance policies.
Real estate: Rental of unfurnished or furnished residential properties (excluding serviced tourist residences).

and also Non-professional individuals.

b). International trade (Exports and Intra-EU trade)
To prevent a product from being taxed twice (in both the country of origin and the country of destination), VAT does not apply to goods leaving France:
Exports: When you sell and ship goods to a customer located outside the European Union.
Intra-Community supplies: When you sell goods to a business located in another EU country. (The buyer is responsible for declaring the VAT in their own country via the reverse-charge mechanism).

c). VAT exemption threshold (Scheme based on business size), or micro-enterprises exempt from VAT,
This applies to the company’s turnover rather than the specific nature of the business activity. Micro-entrepreneurs and small businesses do not charge VAT as long as they remain below the legal VAT exemption thresholds:
Less than €85,000 for the sale of goods.
Less than €37,500 for the provision of services.

Note: Different, specific VAT rates apply in other European or global locations, as well as in Corsica and certain overseas territories. So please respect the VAT Rates lows in your country.  

Here is a comprehensive breakdown of the standard and reduced VAT/GST rates for both European countries and major economies worldwide, consolidated into a single scannable format.