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World","\u002Fgrossiste\u002Fworld-flavor\u002F",[],[],{"id":489,"type":162,"label":490,"href":181,"icon":182,"iconRole":165,"description":183,"badge":23,"groupTitle":23,"groupKey":23,"style":23,"gridColumns":23,"cssClass":23,"psCategoryId":23,"psProductId":23,"showPsChildren":51,"position":230,"barVisible":16,"children":491,"psChildren":492},4423,{"fr":180},[],[],[],{"id":495,"type":162,"label":496,"href":498,"icon":23,"iconRole":165,"description":23,"badge":23,"groupTitle":23,"groupKey":23,"style":23,"gridColumns":23,"cssClass":23,"psCategoryId":23,"psProductId":23,"showPsChildren":51,"position":230,"barVisible":16,"children":499,"psChildren":500},4389,{"fr":497},"Blog","\u002Fblog\u002F",[],[],{"id":502,"type":162,"label":503,"href":33,"icon":23,"iconRole":165,"description":23,"badge":23,"groupTitle":23,"groupKey":23,"style":23,"gridColumns":23,"cssClass":504,"psCategoryId":23,"psProductId":23,"showPsChildren":51,"position":239,"barVisible":16,"children":505,"psChildren":506},4390,{"fr":100},"ml-auto",[],[],{"tree_loaded":16,"found":16,"kind":80,"id":508,"path":509,"path_fr":510,"pilier_slug":511,"pilier_slug_fr":512,"slug":513,"name":514,"description":515,"meta_title":516,"meta_description":517,"breadcrumb":518,"children":522},18,"pro-tips\u002Fguides","conseils-pro\u002Fguides","pro-tips","conseils-pro","guides","B2B guides","Buying guides and methods for professionals.","B2B dried fruit guides | Palimex","B2B guides to buy, store and enhance dried fruits professionally.",[519,521],{"id":287,"slug":511,"path":511,"label":520},"Pro tips",{"id":508,"slug":513,"path":509,"label":514},[],{"academy":524,"blog":525,"expertise":526},[],[],[],{"id":528,"title":529,"h1":530,"category":511,"subcategory":513,"slug":531,"coverImage":532,"thumbnailImage":532,"content":533,"faq":534,"metaDescription":583,"active":16,"datePublished":81,"dateUpdated":81,"readingTime":249,"mentor":23,"alternates":584,"langsWithContent":585,"audioEnabled":51,"audioUrl":81,"author":586},299,"Food VAT Rates: 5.5%, 10%, 20% – Which Rate Applies to Which Product?","TVA alimentaire : 5,5 %, 10 % ou 20 %, quel taux pour quel produit","guides--tva-alimentaire-taux-produits","\u002Fstatic\u002Fuploads\u002Fblog-covers\u002F00a71f0961ec.webp","\u003Cp>A single order of dried fruits, olives, or an aperitif assortment may show three different VAT rates on a supplier invoice: 5.5%, 10%, or 20%. For a professional buyer (HoReCa, gourmet grocery, caterer, pastry chef), this diversity is not a minor accounting detail: it determines the actual purchase price, the margin generated, and the resale price displayed at the checkout or on a quote. This article details the criteria that determine the applicable rate for a food product, without replacing individualized tax advice—for any specific situation, your reference contact remains your accountant or the \u003Ca href=\"https:\u002F\u002Fwww.economie.gouv.fr\u002Fentreprises\u002Ftva-taux\" target=\"_blank\" rel=\"noopener\">official documentation from the tax authorities\u003C\u002Fa>.\u003C\u002Fp>\n\n\u003Ch2>Understanding the three VAT rates applicable to food products\u003C\u002Fh2>\n\u003Cp>French food taxation is based on a multi-tiered structure, not a single rate applied to \"food\" as a whole. Depending on the nature of the product, its level of processing, and its consumption method, the applicable rate varies. Here is the general framework, as it structures the majority of references in the grocery, dried fruits, olives, and spices sector.\u003C\u002Fp>\n\u003Ctable>\n\u003Cthead>\n\u003Ctr>\n\u003Cth>Rate\u003C\u002Fth>\n\u003Cth>General logic\u003C\u002Fth>\n\u003Cth>Frequent examples in food wholesale\u003C\u002Fth>\n\u003C\u002Ftr>\n\u003C\u002Fthead>\n\u003Ctbody>\n\u003Ctr>\n\u003Ctd>5.5%\u003C\u002Ftd>\n\u003Ctd>Food products intended for deferred consumption, in a raw or minimally processed state\u003C\u002Ftd>\n\u003Ctd>Plain dried fruits, unsweetened dehydrated fruits, dried vegetables, bulk spices, common food oils\u003C\u002Ftd>\n\u003C\u002Ftr>\n\u003Ctr>\n\u003Ctd>10%\u003C\u002Ftd>\n\u003Ctd>Catering products or equivalents intended for immediate consumption, certain intermediate processed products\u003C\u002Ftd>\n\u003Ctd>Some ready-to-eat preparations, on-site catering services\u003C\u002Ftd>\n\u003C\u002Ftr>\n\u003Ctr>\n\u003Ctd>20%\u003C\u002Ftd>\n\u003Ctd>Processed products with confectionery characteristics, sweet\u002Fsalty snacking, non-essential beverages, products considered luxury or comfort items\u003C\u002Ftd>\n\u003Ctd>Chocolate-coated candied fruits, highly processed aperitif mixes, certain beverages\u003C\u002Ftd>\n\u003C\u002Ftr>\n\u003C\u002Ftbody>\n\u003C\u002Ftable>\n\u003Cp>This grid is a reference guide, not a fixed nomenclature: it is the product sheet and its tariff classification that determine the applicable rate line by line on a supplier invoice.\u003C\u002Fp>\n\n\u003Ch2>Immediate or deferred consumption: the criterion that shifts the rate\u003C\u002Fh2>\n\u003Cp>The first factor that shifts a product between 5.5% and 10% depends on the timing and method of consumption. The same ingredient may fall under two different rates depending on whether it is sold as a raw material for kitchen processing or as a finished product ready to be consumed on-site or immediately after purchase.\u003C\u002Fp>\n\u003Cul>\n\u003Cli>\u003Cstrong>Deferred consumption\u003C\u002Fstrong>: the product is purchased to be stored, processed, incorporated into a recipe, or resold as-is after a delay—typical case for dried fruits and dehydrated fruits delivered in cartons or bulk for pastry use.\u003C\u002Fli>\n\u003Cli>\u003Cstrong>Immediate consumption\u003C\u002Fstrong>: the product is sold ready to be consumed without additional processing, in an on-site catering or takeaway context with associated service.\u003C\u002Fli>\n\u003Cli>\u003Cstrong>Frequent grey area\u003C\u002Fstrong>: an aperitif mix or an individual portion may shift categories depending on its packaging and final use by your customer’s customer—a point to verify with your accountant if you resell as-is.\u003C\u002Fli>\n\u003C\u002Ful>\n\u003Cp>For a wholesaler, this distinction primarily occurs upstream, at the time of purchase: the rate applied by the supplier on their invoice must correspond to the actual nature of the product delivered, not the final use you will make of it.\u003C\u002Fp>\n\n\u003Ch2>Processed products, snacking, sweet groceries: when the rate rises to 20%\u003C\u002Fh2>\n\u003Cp>The degree of processing is the second major classification criterion. The more a product deviates from its raw state to become a high-value-added preparation—coating, salted roasting, sugar-fat combination, confectionery shaping—the more likely it is to fall under the standard 20% rate.\u003C\u002Fp>\n\u003Cul>\n\u003Cli>Plain dried fruits (almonds, nuts, hazelnuts, unprocessed): generally at the reduced rate.\u003C\u002Fli>\n\u003Cli>Roasted and salted dried fruits, elaborate aperitif mixes: may fall under a different rate depending on the level of processing and added ingredients.\u003C\u002Fli>\n\u003Cli>Candied or coated fruits (chocolate, icing sugar): often classified as confectionery, standard rate.\u003C\u002Fli>\n\u003Cli>Non-essential beverages, sodas, certain liquid sweet preparations: standard rate in most cases.\u003C\u002Fli>\n\u003C\u002Ful>\n\u003Cp>This is why two references that seem similar on the shelf—a plain dried fruit and a coated dried fruit—may display different VAT rates on the same invoice. The professional buyer must integrate this parameter into their margin calculation product by product, rather than applying an average rate to the entire order.\u003C\u002Fp>\n\n\u003Ch2>Controlling your supplier invoice: key points for the B2B buyer\u003C\u002Fh2>\n\u003Cp>Receiving an invoice with multiple VAT rates on different lines is normal in food wholesale. What should raise concern, however, is an inconsistency between the nature of the product delivered and the rate applied. Here are the basic checks to include in your order reception process.\u003C\u002Fp>\n\u003Col>\n\u003Cli>Ensure each invoice line specifies the VAT rate applied, product by product, rather than a flat overall rate.\u003C\u002Fli>\n\u003Cli>Compare the invoiced rate with the actual nature of the product (raw, processed, as-is, or prepared) based on its product sheet and packaging.\u003C\u002Fli>\n\u003Cli>Cross-check batch numbers and best-before dates with the delivery note to confirm the invoice matches the physically received goods.\u003C\u002Fli>\n\u003Cli>Maintain a record of these checks in your supplier file, useful in case of an audit or commercial dispute.\u003C\u002Fli>\n\u003Cli>If in doubt about an applied rate, consult your accountant rather than deciding alone—and for questions on commercial practices, the DGCCRF remains the institutional reference.\u003C\u002Fli>\n\u003C\u002Fol>\n\n\u003Cblockquote>At Palimex, we regularly see professional buyers discovering too late that an invoice line applied an inappropriate VAT rate to the actual product delivered—often on references at the boundary between raw material and processed product, such as aperitif mixes or coated fruits. Our field advice: always request a line-by-line detailed invoice, with the rate displayed next to each reference, and never approve a purchase order based solely on a total inclusive amount. This detail, repeated across hundreds of orders per year, protects your margin and your accounting.\u003C\u002Fblockquote>\n\n\u003Ch2>Setting your own resale prices: integrating VAT correctly\u003C\u002Fh2>\n\u003Cp>Once the goods are received and the invoice validated, the professional buyer must reflect these rates in their own pricing policy. This step is distinct from accessing the professional rate itself, already covered in our article Buying in bulk: VAT number, VAT, and B2B framework: here, the focus is on how the applicable rate influences your final selling price, not how to access wholesale pricing.\u003C\u002Fp>\n\u003Cul>\n\u003Cli>Systematically calculate your actual net cost price, including the purchase VAT rate in your margin reasoning.\u003C\u002Fli>\n\u003Cli>Do not confuse the VAT rate you pay on purchase with the one you must apply on resale: they may differ depending on your activity (catering, grocery, processing).\u003C\u002Fli>\n\u003Cli>Document, product by product, the rate applied upstream to facilitate your own downstream invoicing and avoid discrepancies during an accounting audit.\u003C\u002Fli>\n\u003Cli>Anticipate the impact of a packaging change (bulk to individual portion, for example) on the fiscal classification of the resold product.\u003C\u002Fli>\n\u003C\u002Ful>\n\n\u003Ch2>Special cases in the dried fruits, olives, spices, and snacking catalogue\u003C\u002Fh2>\n\u003Cp>In a catalogue as extensive as Palimex’s—dried fruits, dehydrated fruits, candied fruits, spices, olives and spreads, oils, dried vegetables, sweet groceries, snacks and aperitifs, global flavours—the diversity of applicable rates reflects the variety of processing levels offered. A buyer ordering both plain almonds in 5 kg cartons and a roasted-salted aperitif assortment should expect to see two distinct rates on their invoice, without this indicating an error.\u003C\u002Fp>\n\u003Cul>\n\u003Cli>Dried and dehydrated fruits sold plain, in bulk for pastry use or in cartons: generally at the reduced rate.\u003C\u002Fli>\n\u003Cli>Olives in brine or olive-based spreads: to be verified based on the level of preparation and added ingredients (flavoured oils, condiments).\u003C\u002Fli>\n\u003Cli>Bulk or packaged spices: raw products, generally at the reduced rate.\u003C\u002Fli>\n\u003Cli>Snack and aperitif selection, processed ranges: rates to be verified line by line, particularly for coated or heavily seasoned products.\u003C\u002Fli>\n\u003C\u002Ful>\n\u003Cp>To further explore the practical management of these references, also consult our articles on the difference between best-before and use-by dates for dried fruits, on choosing bulk or carton packaging for professionals, and on stock rotation management for dried fruits, three topics directly linked to structuring your supplier invoicing.\u003C\u002Fp>\n\n\u003Ch2>In summary: the VAT reflex to adopt for every order\u003C\u002Fh2>\n\u003Cp>Remembering three rates—5.5%, 10%, 20%—is not enough: what matters for a professional buyer is understanding the two criteria that shift a product from one rate to another: immediate or deferred consumption, and the degree of processing. Based on this, every supplier invoice line becomes verifiable, every discrepancy becomes detectable, and every resale price can be set with full knowledge. If in doubt about a specific situation, the reflex remains the same: consult your accountant or refer to the official documentation from the tax authorities, rather than generalising a rule observed for another product or supplier. For any questions regarding setting up your professional account and accessing B2B pricing terms, our article Buying in bulk: VAT number, VAT, and B2B framework usefully complements this guide, as does our resource on palette delivery and free delivery for professionals to anticipate all cost items related to a bulk order.\u003C\u002Fp>\u003Ch2>Further reading\u003C\u002Fh2>\u003Cul>\u003Cli>\u003Ca href=\"\u002Fen\u002Fwholesale\">Wholesale\u003C\u002Fa>\u003C\u002Fli>\u003Cli>\u003Ca href=\"\u002Fen\u002Fbrands\">Brands\u003C\u002Fa>\u003C\u002Fli>\u003Cli>\u003Ca href=\"\u002Fen\u002Fblog\u002Fgrocery\u002Folives\u002Fgrossiste-olives-vrac-seaux-saumure-calibres\">Bulk Olives Wholesaler: Buckets & Brine for Foodservice\u003C\u002Fa>\u003C\u002Fli>\u003Cli>\u003Ca href=\"\u002Fen\u002Fbrands\u002Fmeyva\u002Fconfectionery\u002Fbaking-almond-walnut\u002Fmeyva-bucket-extra-chili-walnut-kernels-3kg-917\">MEYVA BUCKET - WALNUT KERNELS EXTRA CHILE 3KG\u003C\u002Fa>\u003C\u002Fli>\u003C\u002Ful>",[535,538,541,544,547,550,553,556,559,562,565,568,571,574,577,580],{"q":536,"a":537},"What are the three VAT rates applicable to food products?","The reduced rate of 5.5%, an intermediate rate of 10%, and the standard rate of 20% coexist depending on the nature of the product, its degree of processing, and its consumption method.",{"q":539,"a":540},"Do a plain dried fruit and a chocolate-coated dried fruit fall under the same rate?","Not necessarily. The plain fruit generally falls under the reduced rate, while the coated fruit, considered a processed confectionery, may fall under the standard rate. The product sheet is authoritative.",{"q":542,"a":543},"What distinguishes immediate consumption from deferred consumption in terms of VAT?","Immediate consumption refers to products ready to be consumed without further processing, often in a foodservice setting. Deferred consumption refers to products purchased for storage, cooking, or resale after a delay, such as dried fruits in cardboard packaging.",{"q":545,"a":546},"Why does my supplier invoice show multiple VAT rates on different lines?","This is normal when your order includes both raw and processed products. Each line must reflect the actual nature of the delivered product, not an average rate applied to the entire order.",{"q":548,"a":549},"How can I verify that a VAT rate applied by a supplier is consistent?","By comparing the charged rate to the nature of the product (raw or processed), its packaging, and cross-referencing batch numbers with the delivery note. If in doubt, it is advisable to consult your accountant.",{"q":551,"a":552},"Are bulk spices subject to the same rate as processed spiced preparations?","Bulk raw spices generally fall under the reduced rate, while a processed spiced preparation may fall under a different rate depending on its level of processing.",{"q":554,"a":555},"Does the VAT rate change depending on the product packaging (bulk, cardboard, individual portion)?","Packaging can influence the tax classification of a product, particularly when it alters its final use or consumption method. This point should be verified with your accountant for each relevant SKU.",{"q":557,"a":558},"Do olives in brine and olive spreads fall under the same rate?","Not systematically. A raw olive in brine and a spread made with added oils or condiments may fall under different tax classifications depending on their level of preparation.",{"q":560,"a":561},"What should I do if I notice a VAT rate error on a supplier invoice?","You should report the discrepancy to the supplier for verification and potential correction, and document this exchange in your accounting records. Your accountant can guide you on the next steps.",{"q":563,"a":564},"Is the VAT rate at purchase the same as the one I must apply when reselling?","Not necessarily: the rate may differ based on your activity (foodservice, grocery, processing) and the condition in which you resell the product. This should be confirmed with your accountant.",{"q":566,"a":567},"Are food beverages always subject to the standard 20% VAT rate?","Most non-essential beverages fall under the standard rate, but certain categories may qualify for a different treatment. The exact classification of the product in question should be verified.",{"q":569,"a":570},"How does the DGCCRF intervene in food VAT matters?","The DGCCRF is the institutional reference for commercial practices and transaction compliance; it does not replace personalized tax advice, which should be sought from your accountant.",{"q":572,"a":573},"Why does this article not provide personalized tax advice?","Each business situation (activity, resale method, packaging) can alter the applicable rate. Only an accountant or the tax authorities can validate a specific case.",{"q":575,"a":576},"Are unsweetened dehydrated fruits treated differently from candied fruits?","Yes, as a rule: plain dehydrated fruits fall under the reduced rate, while candied fruits, being more processed, may fall under a different rate.",{"q":578,"a":579},"How can I anticipate the impact of VAT on my margin as a professional buyer?","By calculating your actual pre-tax cost price on a product-by-product basis, taking into account the rate applied at purchase, rather than relying on an average order rate.",{"q":581,"a":582},"Where can I find official and up-to-date information on food VAT rates?","The official documentation from the tax authorities, available on the Ministry of Economy’s website, is the reference to consult alongside your accountant’s advice.","5.5%, 10% or 20%? Understanding the criteria that determine food VAT rates, controlling your supplier invoice, and setting your prices as a B2B buyer.",{"fr":155,"en":156,"de":157},[62,66,70],{"id":275,"slug":587,"name":588,"firstname":589,"lastname":590,"title":591,"bio":592,"image":593,"linkedinUrl":594,"url":595},"aude-moyne","Aude Moyne","Aude","Moyne","Marketing & Communications Manager — Palimex \u002F Meyva","As Marketing & Communications Manager at Palimex \u002F Meyva, Aude Moyne leads the company's communications and digital marketing strategy: editorial content, email campaigns and the promotion of its product ranges.\n\nHer experience at Palimex, a specialist in dried fruit, nuts, olives and spices for professionals, has given her in-depth knowledge of the products, their origins and uses, and the expectations of food-industry professionals.\n\nThe blog articles are written or supervised by her, in collaboration with Palimex's sales and product teams whenever a topic calls for specific expertise.","\u002Fstatic\u002Fuploads\u002Fteam-photos\u002Faude-moyne.webp","https:\u002F\u002Fwww.linkedin.com\u002Fin\u002Faude-moyne-bengtsson-56abb013\u002F","\u002Fauteur\u002Faude-moyne",[597,610,620,630],{"id":598,"title":599,"category":511,"subcategory":600,"slug":601,"segment":602,"categoryPath":603,"path":604,"linkRewrite":605,"excerpt":606,"coverImage":607,"thumbnailImage":607,"nuxtUrl":608,"datePublished":81,"dateUpdated":81,"readingTime":281,"faqCount":609},326,"Safety Stock and Reorder Point in Foodservice Wholesale","trends","tendances--stock-securite-point-commande-ne-plus-subir-rupture","stock-securite-point-commande-ne-plus-subir-rupture","pro-tips\u002Ftrends","pro-tips\u002Ftrends\u002Fstock-securite-point-commande-ne-plus-subir-rupture","conseils-pro--tendances--stock-securite-point-commande-ne-plus-subir-rupture","Safety stock and reorder point in foodservice wholesale: the formula, a step-by-step numerical example, and how packaging impacts the calculation.","\u002Fstatic\u002Fuploads\u002Fblog-covers\u002F267af1fd44a0.webp","\u002Fblog\u002Fpro-tips\u002Ftrends\u002Fstock-securite-point-commande-ne-plus-subir-rupture",16,{"id":611,"title":612,"category":511,"subcategory":600,"slug":613,"segment":614,"categoryPath":603,"path":615,"linkRewrite":616,"excerpt":617,"coverImage":618,"thumbnailImage":618,"nuxtUrl":619,"datePublished":81,"dateUpdated":81,"readingTime":239,"faqCount":166},307,"Cycle Counting: Counting Without Halting B2B Operations","tendances--inventaire-tournant-methode","inventaire-tournant-methode","pro-tips\u002Ftrends\u002Finventaire-tournant-methode","conseils-pro--tendances--inventaire-tournant-methode","Cycle counting method for grocery and foodservice: segmentation by product family, frequency based on turnover, acceptable discrepancies, and handling recurring variances.","\u002Fstatic\u002Fuploads\u002Fblog-covers\u002F024f02cb2cef.webp","\u002Fblog\u002Fpro-tips\u002Ftrends\u002Finventaire-tournant-methode",{"id":621,"title":622,"category":511,"subcategory":513,"slug":623,"segment":624,"categoryPath":509,"path":625,"linkRewrite":626,"excerpt":627,"coverImage":628,"thumbnailImage":628,"nuxtUrl":629,"datePublished":81,"dateUpdated":81,"readingTime":249,"faqCount":166},304,"Origin and Provenance: Mandatory B2B Disclosures","guides--origine-provenance-affichage-obligatoire","origine-provenance-affichage-obligatoire","pro-tips\u002Fguides\u002Forigine-provenance-affichage-obligatoire","conseils-pro--guides--origine-provenance-affichage-obligatoire","Origin, provenance, processed products: what a B2B buyer must verify on product datasheets and traceability documents before making any claims.","\u002Fstatic\u002Fuploads\u002Fblog-covers\u002F257101dac733.webp","\u002Fblog\u002Fpro-tips\u002Fguides\u002Forigine-provenance-affichage-obligatoire",{"id":631,"title":632,"category":511,"subcategory":600,"slug":633,"segment":634,"categoryPath":603,"path":635,"linkRewrite":636,"excerpt":637,"coverImage":638,"thumbnailImage":638,"nuxtUrl":639,"datePublished":81,"dateUpdated":81,"readingTime":249,"faqCount":166},302,"Food Donations: What a Professional Can Donate and to Whom","tendances--dons-alimentaires-invendus-cadre","dons-alimentaires-invendus-cadre","pro-tips\u002Ftrends\u002Fdons-alimentaires-invendus-cadre","conseils-pro--tendances--dons-alimentaires-invendus-cadre","Food donation framework for professionals: authorised recipients, eligible products, prohibitions after best-before date, agreement and tax receipt. B2B guide.","\u002Fstatic\u002Fuploads\u002Fblog-covers\u002F3dcdd34a0f19.webp","\u002Fblog\u002Fpro-tips\u002Ftrends\u002Fdons-alimentaires-invendus-cadre"]