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Tax base – Rules applicable to specific transactions – Supply of goods

Pursuant to the provisions of 1 of Article 266 of the General Tax Code (CGI) and Article 267 of the CGI , the tax base for the supply of goods is made up of all sums, values, goods or services, received or to be received by the supplier in return for the delivery, incidental costs and taxes, with the exception of value added tax (VAT), borne by the seller constituting elements of the tax base ( BOI-TVA-BASE-10-10-10 and BOI-TVA-BASE-10-10-20 ).

The tax base is determined without taking into account the fact that the price agreed between the parties can be broken down into payment of installments, the main price and the balance.

The cost of ancillary services rendered by the supplier at the request of the buyer must be included in the tax base when these services are prior to the delivery of the goods.

Source: gouv.fr

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