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Additional Clarifications on VAT Deduction Exclusion for Pick-Ups as of July 23, 2025

  • Additional clarifications provided on the exclusion of VAT deduction rights for pick-up vehicles
  • Focus on elements of the registration certificate for identifying motor vehicles designed primarily for transporting goods
  • Concerns vehicles in category N1 under the off-road subcategory
  • Determines if a vehicle is excluded from VAT deduction rights according to specific tax code provisions

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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