VATupdate

Share this post on

Updated VAT Regulations for Furnished Residential Rentals in France: Clarifications and Exemptions

  • The document is from the French tax authority and was updated on March 26, 2025.
  • It details VAT regulations for furnished residential rentals in France.
  • VAT applies to furnished rentals with hotel-like services unless exemptions are met.
  • There is complexity in distinguishing between commercial and residential use.
  • Short-term rentals are typically subject to VAT due to their commercial nature.
  • Long-term leases may be exempt from VAT.
  • Exemptions exist for rentals by non-profits or for social housing.
  • Detailed conditions and tax codes can add pressure on taxpayers for accurate reporting.

Source: bofip.impots.gouv.fr

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.

Sponsors:

VAT news
Pincvision

Advertisements: