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This article applies to selling in: France



What is this code used for?

Corrective eyeglasses are devices worn on or about the face designed to superimpose a lens in front of the wearer's eye in order to provide normal vision to a person with diminished or otherwise impaired vision.

What kinds of products are typically included?

Items typically included within this product tax code include eyeglasses worn to correct impaired vision.

What kinds of products are typically excluded?

Items typically excluded from this tax product code are as follows:

  • Contact Lenses
  • Sunglasses
  • Glasses that do not correct impaired vision
  • Glasses intended only for the protection of the eyes
  • Frames for glasses without corrective eyeglasses

Product Taxability Rules
Country Country Code VAT Rate
Austria AT S
Belgium BE S
Bulgaria BG S
Croatia HR S
Cyprus CY S
Czech Republic CZ S
Denmark DK S
Estonia EE S
Finland FI S
France FR S
Germany DE S
Greece GR S
Hungary HU S
Ireland IE S
Italy IT SR
Latvia LV S
Lithuania LT S
Luxembourg LU S
Malta MT S
Netherlands NL S
Poland PL R
Portugal PT S
Romania RO S
Slovakia SK S
Slovenia SI S
Spain ES R
Sweden SE S
United Kingdom GB S
S Standard Rate R Reduced Rate 1
R2 Reduced Rate 2 SR Super-Reduced Rate
Z Zero Rate

Click here to view the current VAT rate percentages for each country.

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