Reduced 5.5% VAT rate on HIV self-tests

Article 61 of the 2016 amending finance act adds HIV self-tests to the list of products subject to the reduced 5.5% VAT rate (Article 278-0 bis K of the General Tax Code), initially from 1 January to 31 December 2017, with an assessment of its effect on retail prices due by 1 October 2017. Article 13 of the 2018 finance act extended it to 31 December 2018, and the reduced rate then appears without time limit in the tax administration guidance (BOI-TVA-LIQ-30-10-60 of 23 January 2019).