In a decision of 9 September 2020, the French Supreme Court has confirmed the ability of lessors to opt for VAT on the rental of unfurnished professional premises on a lot-by-lot basis rather than on a global basis.
Source BDO
Latest Posts in "France"
- France Publishes New E-Invoicing Specifications and AFNOR Standards Ahead of 2026 Mandate
- French Senate Rejects VAT Registration Threshold Reform; Existing Rules to Remain Unchanged for 2026
- French Senate Rejects Lower VAT Thresholds for Small Businesses in 2026 Finance Bill
- France Clarifies VAT Rates for Cultural, Recreational, and Educational Activities and Related Services
- France Updates VAT Guidance for Admission Fees to Recreational Motorsport and Karting Circuits
