Veterinary pharmaceutical establishments (Article R. 5142-1 of Public Health Code)
A tax is payable annually for each authorisation in effect on January 1st of the taxation year. The amount is calculated according to the nature of the establishment’s activity as defined in Article R. 5142-1 of the Public Health Code.
For the manufacturing and import of veterinary medicinal products, the manufacturing of autovaccines and veterinary medicinal products subject to clinical trials, the amount shall be calculated on the basis of the number of personnel assigned to the activity.
For the other categories of activity, the amount is flat-rate.
In the case of multiple activities in an establishment, the amount due shall be that corresponding to the activity generating the highest tax.
On 1 January of each year, annual taxes shall be revalued in accordance with the estimated annual average change in consumer prices excluding tobacco provided for, for the year in question, in the economic, social and financial report annexed to the draft finance law. The amount is rounded up to the higher euro.
|Manufacturer or importer of veterinary medicinal products, manufacturer of autovaccines
|Amount of tax payable
|Headcount of less than 10
|Headcount between 10 and 200
|Headcount exceeding 200
|Operator, custodian, wholesale distributor of veterinary medicinal products, wholesale distributor specialised in export, wholesale distributor of veterinary pest control medicinal products for external treatment of pets, distributor of veterinary medicinal products subject to clinical trials
Références : Articles L. 5141-8 et D. 5141-60 of Public health code