VAT on florist quotes: 10%, 20% and exemption

10%, 20% or VAT exemption: how to split VAT correctly on a compliant florist quote.

Updated on September 4, 20265 min read

In mainland France, VAT depends on the nature of the supply, not just the seller being a florist. Floral arrangements require particular attention to the BOFiP conditions.

This guide covers the most common event-floristry cases and what must appear on the quote.

Rates to know

10%: eligible unprocessed floriculture products. For bouquets and arrangements, also check the role of the container and other components under BOFiP paragraphs 80 and 90.
Distinct sales of hard goods and rentals generally use the standard rate. Classify services separately instead of assuming they follow the flowers’ rate.
VAT exemption: mandatory wording "TVA non applicable, art. 293 B du CGI". No VAT is charged.

What the quote must show

Show the operations, their amounts excluding VAT, the chosen rates, VAT totals and total payable, or the applicable exemption wording. The breakdown must reflect the real supply, not an artificial separation of every material.

Example: wedding with two rates

Assumption: a distinct sale of unprocessed cut flowers meeting the reduced-rate conditions: €1,200 excluding VAT + €120 VAT = €1,320 including VAT
Arch + vase rental: €200 excl. VAT → 20% VAT → €240 incl. VAT
Client total incl. VAT: €1,560

Calculate your price before applying VAT

Frequently asked questions

Are all flowers at 10%?: No. The reduced rate is conditional. Artificial flowers and some transformed products are excluded; arrangements need to be assessed against the BOFiP criteria, including their components and container.
I'm VAT-exempt: what goes on the quote?: The exact wording "TVA non applicable, art. 293 B du CGI" and amounts with no VAT. Avoid ambiguous 0% VAT lines.
Can I show only an incl. VAT price to the client?: You can communicate incl. VAT to the client, but the contractual quote must show excl. VAT detail, rates and incl. VAT totals to be compliant.

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Rates to know

10%: eligible unprocessed floriculture products. For bouquets and arrangements, also check the role of the container and other components under BOFiP paragraphs 80 and 90.

Distinct sales of hard goods and rentals generally use the standard rate. Classify services separately instead of assuming they follow the flowers’ rate.

VAT exemption: mandatory wording "TVA non applicable, art. 293 B du CGI". No VAT is charged.

Frequently asked questions

Are all flowers at 10%?

No. The reduced rate is conditional. Artificial flowers and some transformed products are excluded; arrangements need to be assessed against the BOFiP criteria, including their components and container.

I'm VAT-exempt: what goes on the quote?

The exact wording "TVA non applicable, art. 293 B du CGI" and amounts with no VAT. Avoid ambiguous 0% VAT lines.

Can I show only an incl. VAT price to the client?

You can communicate incl. VAT to the client, but the contractual quote must show excl. VAT detail, rates and incl. VAT totals to be compliant.