- The BOI document, published on 14 May 2025 with legal identifier BOI-TVA-CHAMP-60-10, can be exported as a PDF and shared via social media and messaging. It discusses taxation by operation, includes definitions and articulation with other concepts, and emphasizes VAT neutrality in competition. The document highlights that VAT applies proportionally and each economic operation is taxed independently, with each service considered distinct. Separate tax regime determination does not necessitate separate invoicing, as commercial acts comprise diverse elements where selling goods involves minimal service and some acts have distinct yet complementary parts.
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.
