10% VAT on forestry work extended to 2028
Article 96 of the 2026 Finance Act extends to 31 December 2028 the 10% VAT rate of Article 279 b septies of the General Tax Code, which had expired on 31 December 2025. According to the amendments behind it, the rate covers forestry and logging work for farmers and forest fire prevention work by authorised landowner associations. The extension applies from 1 January 2026.
Measure originators
No official estimate found for this measure.
Measure impact
Farmers and landowner associations ordering forestry work keep paying 10% VAT instead of 20% on that work from 2026 to 2028, with no gap since 1 January 2026.
Official references
Sources
Procedure timeline
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President of the Republic signature
Publication au Journal officiel
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration