- Start date of publication: 14 May 2025
- Legal identifier: BOI-TVA-DED-30-20
- Document available in PDF format
- Public consultation from 14 May 2025 to 14 June 2025
- Comments must be sent by email to the specified address
- Only signed contributions will be considered
- Agencies of travel and tour organizers cannot deduct tax on services used by clients
- Tax base for agencies is the difference between the total price charged to the client and the total price paid to suppliers
- Agencies can deduct tax on goods and services used for their own activities
- Specific rules apply to resellers of second-hand goods, art, collectibles, or antiques
Source: bofip.impots.gouv.fr
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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