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Reduced VAT rate applicable to the admission fees collected for cultural, recreational, educational or professional activities

You are planning to organize next year a conference, a workshop, a congress in France where participants will pay an entry fee. Article 37 of Law of Finance No. 2019-1479 of 28 December 2019 for 2020 extended the application of the reduced rate of 10% of the value added tax (VAT) on certain cultural, recreational, educational or professional activities.

On 23 September 2020, the French Tax Authorities confirmed the precise scope of the new provision.

Source: vatdesk.eu

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