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French Agency for Food, Environmental and Occupational Health & Safety

2018 tax on sales of plant protection products

The amending French Finance Act No. 2014-1655 of 29 December 2014 led to the creation of Article L 253-8-2 of the French Rural and Maritime Fishing Code, which imposes a tax on sales of plant protection products. The base for the tax, the collection arrangements and its allocation to ANSES are specified in the article of the Act. 

The tax rate was set by the Ministerial Order of 9 March 2016 at 0.2% of pre-tax turnover. However, by way of derogation, the tax rate proposed for biocontrol products is 0.1%. 

The 2018 tax is based on the 2017 pre-tax turnover and is payable no later than 31 May 2018.

To do this, you are required to draw up a statement, for each marketing authorisation (MA) or parallel trade permit, providing information on sales achieved during 2017.

MA holders must declare all of their sales, including those relating to MAs for which the tax is less than the €100 threshold for recovery stipulated by the aforementioned laws