TLDR: For €100.00 excluding VAT subject to the 5.5% rate, VAT is €5.50 and the amount including VAT is €105.50.
Calculating VAT at 5.5%
For an amount excluding tax (HT) of €100.00, you get:
- VAT at 5.5%: €5.50
- Amount including all taxes (TTC): €105.50
Check that the 5.5% rate applies
You may apply the reduced 5.5% rate only if your goods or transaction belong to a category provided for by the applicable tax provisions.
The rate applies in particular to certain energy-efficiency renovation services carried out in premises used as housing and completed at least two years ago, as well as to certain transactions involving books.
Be careful with specific transactions
Specific rules apply depending on the nature of the goods or transaction. For works of art, collectors’ items or antiques, the 5.5% rate does not apply when the taxable base is determined under the profit margin scheme.