Tax regimes and declarative and accounting obligations – Declarative obligations and formalities – Special obligations and formalities – Measures specific to certain companies – Regime applicable to non-profit organizations

The value added tax (VAT) tax regime for non-profit organizations (NPOs), which results from the provisions of 9° of 4 of Article 261 of the General Tax Code (CGI) and 1° of 7 of article 261 of the CGI is commented on in BOI-TVA-CHAMP-30-10-30 .

In addition, the provisions relating to deductions are commented on in IB § 100 of BOI-TVA-DED-20-20 .

The developments which follow relate only to the obligations incumbent on the various bodies concerned.

Source: gouv.fr