The French tax authorities updated their Administrative Guidelines on 28 December 2022 to consolidate their position on the VAT treatment of compensation payments and provide several clarifications. The Administrative Guidelines are binding on the tax authorities.
Source BDO
See also Roadtrip through ECJ cases: Focus on ”Termination/cancellation fees” (Art. 90)
Latest Posts in "France"
- France to Recodify VAT Rules Under New Goods and Services Tax Code from September 2026
- France Introduces Temporary €2 Small Parcel Tax on Low-Value Imports Effective March 2026
- France Confirms 2026-2027 E-Invoicing Rollout, Renames Approved Platforms in Finance Bill
- Paris Court Clarifies VAT Refund Rules for Non-EU Taxpayers Without French Taxable Transactions
- France Approves 2026 Finance Bill, Confirms Mandatory B2B E-Invoicing Launch and Platform Rules
