VAT Deduction Rights and Exclusions for Travel Agencies and Resellers of Art and Antiques

• 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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