Understand the clarification issued in 2026
In October 2026, France's business directorate described updated treatment of meal delivery for older people, disabled people and those needing personal assistance at home or with mobility. Under the applicable conditions, delivery may qualify without another service being performed inside the home. The older combined-services requirement should therefore not be applied indiscriminately to every recipient.
Use only the expenditure that meets the conditions
The clarification does not turn the food itself into an eligible service charge. Check the recipient's circumstances, the provider's position and the invoice breakdown. Contributions received towards the same cost also affect what the household actually bears. For an individual tax return, consult the administration's guidance and retain the supporting evidence instead of relying solely on a provider's promotional calculation.