{ "table": "shipping-price-calculator-rules", "schema": 1, "version": "2026-11-11.1", "title": "Delivery charges to customers: VAT treatment and the French minimum charge for delivering new books", "doc": "Rule table read by the shipping-price-calculator handler computeShippingPrice (ctx.data['shipping-price-calculator-rules']); the VAT rates themselves come from the shared vat-rates table. countries..delivery_vat records the rule the page applies: a delivery charge the seller makes for goods it must deliver under the sale takes the VAT rate of those goods (the handler asks for the rate of the goods shipped and applies it to the whole charge). FR.book_delivery_minimum is the minimum charge for delivering an order containing new books (loi n° 81-766 du 10 août 1981, art. 1er; arrêté du 4 avril 2023): amounts are decimal strings in euros including VAT, compared with the value of the new books in the order; below the threshold the charge must be at least below_threshold_minimum; at or above it the charge must be more than 0 €, and at_or_above_threshold_minimum is the smallest such price in cents. books_vat_preset names the vat-rates preset of new books (taux réduit), used only to point out a rate that differs. Each rule has its legal basis, its official source_url, the source's own date (source_date), the date it was retrieved (retrieved_on), valid_from and valid_until (null: no end date set by the source). Table-level valid_from/valid_until bound the period during which this version may be relied on; French rules often change on 1 January, so it must be reviewed again before 31 December 2026.", "reviewed_on": "2026-11-11", "reviewed_by": "apps agent (automated research against official sources, 2026-11-11); owner review pending", "valid_from": "2026-11-11", "valid_until": "2026-12-31", "locale_country": { "fr-FR": "FR", "en-GB": "GB" }, "countries": { "FR": { "delivery_vat": { "rule": "follows-goods", "text": { "fr-FR": "Les frais de transport facturés par le vendeur à son client font partie du prix de vente imposable : ils suivent le taux de TVA des biens livrés.", "en-GB": "Transport costs the seller charges to its customer are part of the taxable selling price, so they take the VAT rate of the goods delivered." }, "legal_basis": "CGI, art. 267, I, 2° ; BOI-TVA-BASE-10-20-10 § 140 et § 280", "valid_from": "2022-06-29", "valid_until": null, "source_url": "https://bofip.impots.gouv.fr/bofip/705-PGP.html/identifiant=BOI-TVA-BASE-10-20-10-20220629", "source_date": "2022-06-29", "retrieved_on": "2026-11-11" }, "mixed_rates": { "text": { "fr-FR": "Un prix forfaitaire qui couvre des éléments soumis à des taux différents doit être ventilé entre ces taux ; à défaut, l’administration peut appliquer le taux le plus élevé à la totalité.", "en-GB": "A single price covering items at different rates must be split between those rates; otherwise the tax office may apply the highest rate to the whole price." }, "legal_basis": "BOI-TVA-BASE-10-10-10 § 470", "valid_from": "2022-05-11", "valid_until": null, "source_url": "https://bofip.impots.gouv.fr/bofip/375-PGP.html/identifiant=BOI-TVA-BASE-10-10-10-20220511", "source_date": "2022-05-11", "retrieved_on": "2026-11-11" }, "book_delivery_minimum": { "currency": "EUR", "includes_vat": true, "threshold": "35.00", "below_threshold_minimum": "3.00", "at_or_above_threshold_minimum": "0.01", "at_or_above_threshold_rule": "plus que 0 € toutes taxes comprises", "applies_to": "the delivery service of one order containing one or more new books, whatever the number of parcels, charged with the order; free delivery only when the book is collected in a bookshop", "books_vat_preset": "fr-reduit", "legal_basis": "Loi n° 81-766 du 10 août 1981 relative au prix du livre, art. 1er ; arrêté du 4 avril 2023 relatif au montant minimal de tarification du service de livraison du livre, art. 1er", "valid_from": "2023-10-07", "valid_until": null, "source_url": "https://www.legifrance.gouv.fr/loda/id/JORFTEXT000047416860", "source_date": "2023-10-07", "retrieved_on": "2026-11-11", "see_also": [ "https://www.legifrance.gouv.fr/loda/article_lc/LEGIARTI000049006050", "https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000047416860" ] } }, "GB": { "delivery_vat": { "rule": "follows-goods", "text": { "fr-FR": "Si la vente oblige le vendeur à livrer les biens, la livraison fait partie d’une seule opération et suit le taux des biens, même facturée à part. Une livraison proposée en option, contre un supplément, est une prestation distincte au taux normal.", "en-GB": "If the terms of the sale require you to deliver the goods, there is a single supply of delivered goods and the delivery charge follows the VAT liability of the goods, even when shown separately. A delivery service available at an extra charge for customers who request it is a separate, standard-rated supply." }, "legal_basis": "HMRC VAT Notice 700, paragraph 8.3; VAT Notice 700/24, section 2.2", "valid_from": "2022-09-30", "valid_until": null, "source_url": "https://www.gov.uk/guidance/vat-on-postage-delivery-and-direct-marketing-notice-70024", "source_date": "2022-09-30", "retrieved_on": "2026-11-11", "see_also": [ "https://www.gov.uk/guidance/vat-guide-notice-700" ] }, "postage": { "text": { "fr-FR": "Le tarif de Royal Mail payé par le vendeur peut être exonéré, mais les frais facturés au client sont taxables, même s’ils égalent exactement ce tarif.", "en-GB": "The charge Royal Mail makes to you may be exempt, but your charge to your customer is taxable even if it is exactly equal to the charge Royal Mail made to you." }, "legal_basis": "HMRC VAT Notice 700, paragraph 8.3", "valid_from": "2026-06-25", "valid_until": null, "source_url": "https://www.gov.uk/guidance/vat-guide-notice-700", "source_date": "2026-06-25", "retrieved_on": "2026-11-11" } } }, "sources": [ { "id": "bofip-tva-base-10-20-10", "label": "BOFiP: BOI-TVA-BASE-10-20-10, frais de transport (§ 140 à 280)", "url": "https://bofip.impots.gouv.fr/bofip/705-PGP.html/identifiant=BOI-TVA-BASE-10-20-10-20220629", "date": "2022-06-29", "retrieved_on": "2026-11-11" }, { "id": "bofip-tva-base-10-10-10", "label": "BOFiP: BOI-TVA-BASE-10-10-10, frais divers inclus dans la base (§ 1, § 470, § 520)", "url": "https://bofip.impots.gouv.fr/bofip/375-PGP.html/identifiant=BOI-TVA-BASE-10-10-10-20220511", "date": "2022-05-11", "retrieved_on": "2026-11-11" }, { "id": "arrete-2023-04-04-livre", "label": "Légifrance: arrêté du 4 avril 2023 relatif au montant minimal de tarification du service de livraison du livre (en vigueur depuis le 7 octobre 2023)", "url": "https://www.legifrance.gouv.fr/loda/id/JORFTEXT000047416860", "date": "2023-10-07", "retrieved_on": "2026-11-11" }, { "id": "loi-1981-prix-du-livre-art-1", "label": "Légifrance: loi n° 81-766 du 10 août 1981 relative au prix du livre, article 1er", "url": "https://www.legifrance.gouv.fr/loda/article_lc/LEGIARTI000049006050", "date": "2023-12-23", "retrieved_on": "2026-11-11" }, { "id": "hmrc-notice-700-24", "label": "HMRC: Postage, delivery and direct marketing (VAT Notice 700/24)", "url": "https://www.gov.uk/guidance/vat-on-postage-delivery-and-direct-marketing-notice-70024", "date": "2022-09-30", "retrieved_on": "2026-11-11" }, { "id": "hmrc-notice-700", "label": "HMRC: The VAT guide (VAT Notice 700), paragraphs 7.3.1 and 8.3", "url": "https://www.gov.uk/guidance/vat-guide-notice-700", "date": "2026-06-25", "retrieved_on": "2026-11-11" } ] }