DGFiP finalises doctrine confirming the 5.5% VAT rate on networked cooling energy
This page records one dated change. For the rules in France as they stand today, see the France guide →
- Jurisdiction
- France
- Tax
- VAT
- Change type
- Rate change
- Status
- In force
- Impact
- FYI
- Announced
- 26 August 2026
- Effective
- 21 February 2026
- Authority
- Direction générale des Finances publiques (DGFiP) — BOFiP
- Systems
- Tax engine
- Verified
- Fetched from official source · high confidence
Businesses supplying cooling energy (énergie frigorifique) distributed by network in France. The 5.5% reduced VAT rate has applied to these supplies since 21 February 2026; this doctrine update finalises DGFiP's administrative position after public consultation, it does not change the rate.
No action — monitoring only, unless you supply cooling energy by network in France, in which case confirm the 5.5 per cent rate has applied since 21 February 2026.
Tax engine
DGFiP published a finalised BOFiP doctrine update on 26 August 2026, following a public consultation held from 5 June to 1 September 2025, confirming that the supply of cooling energy distributed by network is subject to the reduced VAT rate of 5.5 per cent under a new article 278-0 bis B bis of the Code general des impots, inserted by article 93 of Loi n. 2026-103 du 19 fevrier 2026 de finances pour 2026, and that the provision entered into force on 21 February 2026. The same publication updates related commentary following the earlier abolition, by Loi n. 2025-127 du 14 fevrier 2025, of the reduced rate on electricity and gas subscriptions.
What changed in detail
DGFiP published finalised BOFiP doctrine on 26 August 2026, closing a public consultation that ran from 5 June to 1 September 2025. The doctrine confirms that the supply of cooling energy (énergie frigorifique) distributed by network is subject to the reduced VAT rate of 5.5%, under a new article 278-0 bis B bis of the Code général des impôts, inserted by article 93 of Loi n° 2026-103 du 19 février 2026 de finances pour 2026. The rate itself entered into force on 21 February 2026 — what is new this week is DGFiP’s finalised administrative commentary, not a change to the rate. The same publication also updates related commentary following the earlier abolition, by Loi n° 2025-127 du 14 février 2025, of the reduced rate on electricity and gas subscriptions.
What it means
The news here is that the doctrine is now final and opposable, not that anything about the rate has moved — 5.5% has applied to networked cooling energy since 21 February 2026, through the consultation period and now after it closed. Suppliers already charging 5.5% have their administrative-doctrine backing settled; anyone who had held off relying on the consultation-stage text can now treat DGFiP’s position as fixed.
Proof
en insérant un B bis en application duquel est désormais soumise au taux réduit de 5,5 % de la taxe sur la valeur ajoutée (TVA) la livraison d'énergie frigorifique distribuée par réseaux. Cette disposition entre en vigueur à compter du 21 février 2026.by inserting a B bis under which the supply of cooling energy distributed by network is now subject to the reduced VAT rate of 5.5%. This provision enters into force from 21 February 2026.
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