- France VAT and services follow the General B2B Rule
- Services under this rule are taxed where the buyer has their main economic activity
- If services are provided to a fixed establishment in another country, VAT applies at that location
- Examples of services under the general rule include advertising, rental of movable property, consultancy, and transportation of goods
- Services not covered by the general rule include short-term transport rentals, real estate services, and passenger transport
- For French companies, services purchased from French providers are taxed in France
- Services from outside France are also taxed in France if bought by French companies
- VAT charged on these services is deductible under certain conditions
- Specific services like online events will be included under this rule starting January 1, 2025
Source: vat-solutions.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
