- France updates VAT rules for composite supplies involving goods and services.
- New guidelines issued by French Tax Authorities on 14 May 2025.
- Updates follow changes from the 2021 Finance Act and a 2023 public consultation.
- Guidelines clarify when transaction elements should be treated as a single supply.
- Aim to ensure consistent taxation and prevent artificial transaction splitting.
- Topics include definitions of composite supplies and determining supply connections.
- Guidance covers complex cases like bundled services and reduced rate services.
Source: regfollower.com
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.
