The expenditure for which you are claiming VAT must be for the purposes of your business activity.
The main exceptions for which VAT cannot be claimed are:
• Accommodation expenses incurred by your business for your staff and executives. However, expenses paid for third parties are accepted in certain circumstances;
• Expenditure on passenger vehicles and related services;
• Fuel, apart from diesel (80% of VAT can be claimed for the vehicles listed above) and liquefied petroleum gas (LPG) and natural gas (50% of VAT can be claimed for the vehicles listed above).
More on www.vatdesk.eu/france-2
