PRACTICAL GUIDE

VAT on delivered meals: understanding a French invoice

A courier hands prepared meals to a couple at their home
AI-created illustrative photographs.

Different invoice lines may have different treatment

A delivered order can combine food intended for immediate consumption, packaged products suitable for storage and drinks. French VAT treatment may vary with the nature of the sale, while transport and additional services require appropriate classification. Several categories on an invoice should therefore be examined item by item rather than dismissed as an error because one assumed rate was expected.

Ask the identified seller to explain the breakdown

Customers should compare tax-inclusive totals and request an explanation when the figures do not reconcile. Businesses need guidance appropriate to their own activity from the relevant tax authority. French treatment should not be carried across automatically to Belgium or Switzerland. For catering, establish whether the quote covers food alone or also staff, equipment and table service.

Providers and organisations to explore

Service Public Entreprendre — TVA alimentaire ↗

Official French treatment of food and drink categories.entreprendre.service-public.gouv.fr

BOFiP — TVA des produits alimentaires ↗

Official VAT guidance distinguishing food products and meals delivered for immediate consumption.bofip.impots.gouv.fr

BOFiP — TVA des prestations de traiteur ↗

VAT treatment of catering, receptions and related service components.bofip.impots.gouv.fr
Information reviewed in October 2026. Confirm menus, charges and availability directly with each organisation.